* § 1448-e. Miscellaneous. 1. A local law adopted by the town,
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 town supervisor, or the authorized
representative of such 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 town
supervisor, or the authorized representative of such supervisor, may
permit the commissioner or his or her authorized representative to
inspect any return filed under this chapter, or may furnish to the
commissioner 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 town may enter into a cooperative
agreement to facilitate the administration and enforcement of this
article.

* NB Repealed December 31, 2025