N.Y. Tax Law § 1435

§ 1435. Miscellaneous. The local law adopted by the legislative body\nof Erie county may contain such other provisions as such legislative\nbody deems necessary for the proper administration of the tax imposed\npursuant to this article, including provisions concerning the\ndetermination of tax, the imposition of interest on underpayments and\noverpayments and the imposition of civil penalties. Such provisions\nshall be identical to the corresponding provisions of the real estate\ntransfer tax imposed by article thirty-one of this chapter, so far as\nsuch provisions can be made applicable to the tax imposed pursuant to\nthis article.\n