* § 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* NB Repealed December 31, 2025