§ 1449-NN — Miscellaneous

New York § 1449-NN

• Jurisdiction: New York
• Law TAX: Tax
• Art. 31-D: Tax On Real Estate Transfers In Towns In the Peconic Bay Region

Text

* § 1449-nn. Miscellaneous. 1. A local law adopted by any town in the\nPeconic Bay region, pursuant to this article, may contain such other\nprovisions as the town deems necessary for the proper administration and\nenforcement of the tax imposed pursuant to this article, including but\nnot limited to provisions concerning the determination of tax, the\nimposition of interest on underpayments and overpayments, proceedings to\nrecover the tax, 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 2. Notwithstanding any provision of law to the contrary, the\ncommissioner may permit the supervisor of the town, or authorized\nrepresentative of said supervisor to inspect any return filed under this\nchapter, or may furnish to such supervisor or his or her representative\nan abstract of any such return, or supply him or her with information\nconcerning an item contained in any such return, or disclosed by any\ninvestigation of tax liability under this chapter, but such permission\nshall be granted or such information furnished only if such information\nis to be used for tax purposes.\n 3. Notwithstanding any provision of law to the contrary, the\nsupervisor of the towns or the authorized representative of such\nsupervisor may permit the commissioner to inspect any return filed under\nthis chapter, or may furnish to the commissioner or supervisor an\nabstract of any such return, or supply him or her with information\nconcerning an item contained in any such return, or disclosed by any\ninvestigation of tax liability under this article, but such permission\nshall only be granted or such information furnished only if such\ninformation is to be used for tax purposes.\n 4. The commissioner and the towns imposing the tax authorized by this\narticle may enter into a cooperative agreement to facilitate the\nadministration and enforcement of this article.\n * NB Repealed December 31, 2050\n