* § 1449-nnnnnnn. Miscellaneous. The local law adopted by the
legislative body of the county of Cortland 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.

* NB Repealed October 25, 2030