N.Y. Tax Law § 1572: Miscellaneous

§ 1572. Miscellaneous. 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.