N.Y. Tax Law § 1184: Administrative provisions

§ 1184. Administrative provisions. (a) Except as otherwise provided

for in this article, the taxes imposed by this article shall be

administered and collected in a like manner as and jointly with the

taxes imposed by sections eleven hundred five and eleven hundred ten of

this chapter. In addition, except as otherwise provided in this article,

all of the provisions of article twenty-eight of this chapter (except

sections eleven hundred seven, eleven hundred eight, eleven hundred

nine, and eleven hundred forty-eight) relating to or applicable to the

administration, collection and review of the taxes imposed by such

sections eleven hundred five and eleven hundred ten, including, but not

limited to, the provisions relating to definitions, returns, exemptions,

penalties, tax secrecy, personal liability for the tax, and collection

of tax from the customer, shall apply to the taxes imposed by this

article so far as such provisions can be made applicable to the taxes

imposed by this article with such limitations as set forth in this

article and such modifications as may be necessary in order to adapt

such language to the taxes so imposed. Such provisions shall apply with

the same force and effect as if the language of those provisions had

been set forth in full in this article except to the extent that any

provision is either inconsistent with a provision of this article or is

not relevant to the taxes imposed by this article.

(b) Notwithstanding the provisions of subdivision (a) of this section,

the exemptions provided in paragraph ten of subdivision (a) of section

eleven hundred fifteen of this chapter, and the provisions of section

eleven hundred sixteen, except those provided in paragraphs one, two,

three and six of subdivision (a) of such section, shall not apply to the

taxes imposed by this article.

(c) Notwithstanding the provisions of this section or section eleven

hundred forty-six of this chapter, the commissioner may, in his or her

discretion, permit the commissioner of health or his or her authorized

representative to inspect any return related to the tax imposed by this

article and may furnish to the commissioner of health any such return or

supply him or her with information concerning an item contained in any

such return, or disclosed by any investigation of a liability under this

article.