§ 1435. Miscellaneous. The local law adopted by the legislative body
of Erie county may contain such other provisions as such legislative
body 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.