N.Y. Tax Law § 1449-nn: Miscellaneous

* § 1449-nn. Miscellaneous. 1. A local law adopted by any town in the

Peconic Bay region, pursuant to this article, may contain such other

provisions as the town deems necessary for the proper administration and

enforcement of the tax imposed pursuant to this article, including but

not limited to provisions concerning the determination of tax, the

imposition of interest on underpayments and overpayments, proceedings to

recover the tax, 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.

2. Notwithstanding any provision of law to the contrary, the

commissioner may permit the supervisor of the town, or authorized

representative of said supervisor to inspect any return filed under this

chapter, or may furnish to such supervisor or his or her representative

an abstract of any such return, or supply him or her with information

concerning an item contained in any such return, or disclosed by any

investigation of tax liability under this chapter, but such permission

shall be granted or such information furnished only if such information

is to be used for tax purposes.

3. Notwithstanding any provision of law to the contrary, the

supervisor of the towns or the authorized representative of such

supervisor may permit the commissioner to inspect any return filed under

this chapter, or may furnish to the commissioner or supervisor an

abstract of any such return, or supply him or her with information

concerning an item contained in any such return, or disclosed by any

investigation of tax liability under this article, but such permission

shall only be granted or such information furnished only if such

information is to be used for tax purposes.

4. The commissioner and the towns imposing the tax authorized by this

article may enter into a cooperative agreement to facilitate the

administration and enforcement of this article.

* NB Repealed December 31, 2050