Section 1572. Miscellaneous  


Latest version.
  • A  local  law  adopted  by  any  designated
      community, pursuant to this article, may contain such  other  provisions
      as   the   designated   community   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.