N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 114: Practice and procedure

§ 114. Practice and procedure. The provisions of article twenty-seven

of the tax law, except sections one thousand eighty-five and one

thousand ninety-seven, shall apply to the provisions of this chapter in

the same manner and with the same force and effect as if the language of

such article had been incorporated in full into this chapter and had

expressly referred to the admission taxes, pari-mutuel revenue taxes,

the franchise fee on a franchised corporation and unpaid money due on

account of pari-mutuel tickets not presented, administered by the

commissioner of taxation and finance, under this chapter, with such

modifications as may be necessary in order to adapt the language of such

provisions to such taxes, fee and unpaid money due, except to the extent

that any provision of such article is either inconsistent with a

provision of this chapter or is not relevant to this chapter.