N.Y. Tax Law § 1449-s: Miscellaneous

§ 1449-s. Miscellaneous. The local law adopted by the legislative body

of the county of Broome 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.