N.Y. Tax Law § 1448-E — Miscellaneous

* § 1448-e. Miscellaneous. 1. A local law adopted by the town,\npursuant to this article, may contain such other provisions as the town\ndeems necessary for the proper administration and enforcement of the tax\nimposed pursuant to this article, including, but not limited to,\nprovisions concerning the determination of tax, the imposition of\ninterest on underpayments and overpayments, proceedings to recover the\ntax, and the imposition of civil penalties. Such provisions shall be\nidentical to the corresponding provisions of the real estate transfer\ntax imposed by article thirty-one of this chapter, so far as such\nprovisions can be made applicable to the tax imposed pursuant to this\narticle.\n 2. Notwithstanding any provision of law to the contrary, the\ncommissioner may permit the town supervisor, or the authorized\nrepresentative of such supervisor, to inspect any return filed under\nthis chapter, or may furnish to such supervisor or his or her\nrepresentative an abstract of any such return, or supply him or her with\ninformation concerning an item contained in any such return, or\ndisclosed by any investigation of tax liability under this chapter, but\nsuch permission shall be granted or such information furnished only if\nsuch information is to be used for tax purposes.\n 3. Notwithstanding any provision of law to the contrary, the town\nsupervisor, or the authorized representative of such supervisor, may\npermit the commissioner or his or her authorized representative to\ninspect any return filed under this chapter, or may furnish to the\ncommissioner an abstract of any such return, or supply him or her with\ninformation concerning an item contained in any such return, or\ndisclosed by any investigation of tax liability under this article, but\nsuch permission shall only be granted or such information furnished only\nif such information is to be used for tax purposes.\n 4. The commissioner and the town may enter into a cooperative\nagreement to facilitate the administration and enforcement of this\narticle.\n * NB Repealed December 31, 2025\n