N.Y. Tax Law § 1435: Miscellaneous

§ 1435. Miscellaneous. The local law adopted by the legislative body

of Erie county may contain such other provisions as such legislative

body 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.