N.Y. TAX Law § 1439-NN
This is the official text of N.Y. TAX Law § 1439-NN, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.
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Miscellaneous
Official statutory text
* § 1439-nn. Miscellaneous. A local law adopted by the town of\nNortheast, pursuant to this article, may contain such other provisions\nas the town deems necessary for the proper administration of the tax\nimposed pursuant to this article, including provisions concerning the\ndetermination of tax, the imposition of interest on underpayments and\noverpayments and the imposition of civil penalties. Such provisions\nshall be identical to the corresponding provisions of the real estate\ntransfer tax imposed by article thirty-one of this chapter, so far as\nsuch provisions can be made applicable to the tax imposed pursuant to\nthis article.\n * NB Repealed December 31, 2028\n
Status: in_force · Read it on the official government site
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