1439-N - Miscellaneous.

* §  1439-n.  Miscellaneous.  The local law adopted by the legislative  body of the county of Columbia 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    * NB Repealed December 31, 2011    * NB There are 3 § 1439-n's