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This entry was published on 2014-09-22
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SECTION 1572
Miscellaneous
Tax (TAX) CHAPTER 60, ARTICLE 33-B
§ 1572. Miscellaneous. A local law adopted by any designated
community, pursuant to this article, may contain such other provisions
as the designated community deems necessary for the proper
administration of the tax imposed pursuant to this article, including
provisions concerning the determination of tax, the imposition of
interest on underpayments and overpayments 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.