Legislation
SECTION 1449-NN
Miscellaneous
Tax (TAX) CHAPTER 60, ARTICLE 31-D
* § 1449-nn. Miscellaneous. 1. A local law adopted by any town in the
Peconic Bay region, pursuant to this article, may contain such other
provisions as the town deems necessary for the proper administration and
enforcement of the tax imposed pursuant to this article, including but
not limited to provisions concerning the determination of tax, the
imposition of interest on underpayments and overpayments, proceedings to
recover the tax, 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.
2. Notwithstanding any provision of law to the contrary, the
commissioner may permit the supervisor of the town, or authorized
representative of said supervisor to inspect any return filed under this
chapter, or may furnish to such supervisor or his or her representative
an abstract of any such return, or supply him or her with information
concerning an item contained in any such return, or disclosed by any
investigation of tax liability under this chapter, but such permission
shall be granted or such information furnished only if such information
is to be used for tax purposes.
3. Notwithstanding any provision of law to the contrary, the
supervisor of the towns or the authorized representative of such
supervisor may permit the commissioner to inspect any return filed under
this chapter, or may furnish to the commissioner or supervisor an
abstract of any such return, or supply him or her with information
concerning an item contained in any such return, or disclosed by any
investigation of tax liability under this article, but such permission
shall only be granted or such information furnished only if such
information is to be used for tax purposes.
4. The commissioner and the towns imposing the tax authorized by this
article may enter into a cooperative agreement to facilitate the
administration and enforcement of this article.
* NB Repealed December 31, 2050
Peconic Bay region, pursuant to this article, may contain such other
provisions as the town deems necessary for the proper administration and
enforcement of the tax imposed pursuant to this article, including but
not limited to provisions concerning the determination of tax, the
imposition of interest on underpayments and overpayments, proceedings to
recover the tax, 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.
2. Notwithstanding any provision of law to the contrary, the
commissioner may permit the supervisor of the town, or authorized
representative of said supervisor to inspect any return filed under this
chapter, or may furnish to such supervisor or his or her representative
an abstract of any such return, or supply him or her with information
concerning an item contained in any such return, or disclosed by any
investigation of tax liability under this chapter, but such permission
shall be granted or such information furnished only if such information
is to be used for tax purposes.
3. Notwithstanding any provision of law to the contrary, the
supervisor of the towns or the authorized representative of such
supervisor may permit the commissioner to inspect any return filed under
this chapter, or may furnish to the commissioner or supervisor an
abstract of any such return, or supply him or her with information
concerning an item contained in any such return, or disclosed by any
investigation of tax liability under this article, but such permission
shall only be granted or such information furnished only if such
information is to be used for tax purposes.
4. The commissioner and the towns imposing the tax authorized by this
article may enter into a cooperative agreement to facilitate the
administration and enforcement of this article.
* NB Repealed December 31, 2050