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N.Y. TAX Law § 1448-T

This is the official text of N.Y. TAX Law § 1448-T, 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

§ 1448-t. Miscellaneous. The local law adopted by the legislative body\nof the county of Essex may contain such other provisions as such\nlegislative body deems necessary for the proper administration of the\ntax imposed pursuant to this article, including provisions concerning\nthe determination of tax, the imposition of interest on underpayments\nand overpayments 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

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.