Section 1439-N. Miscellaneous

A local law adopted by the town of Chatham,
  pursuant  to this article, may contain such other provisions as the town
  deems necessary  for  the  proper  administration  of  the  tax  imposed
  pursuant   to   this   article,   including  provisions  concerning  the
  determination of tax, the imposition of interest  on  underpayments  and
  overpayments  and  the  imposition  of  civil penalties. Such provisions
  shall be identical to the corresponding provisions of  the  real  estate
  transfer  tax  imposed  by article thirty-one of this chapter, so far as
  such provisions can be made applicable to the tax  imposed  pursuant  to
  this article.
    * NB Repealed December 31, 2027
    * NB There are 3 § 1439-n's