N.Y. Tax Law § 1196: Administrative provisions

§ 1196. 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) The tax imposed by this article is in lieu of and replaces any tax

as may be imposed under sections eleven hundred sixty, eleven hundred

sixty-six-a, and eleven hundred sixty-six-b of this chapter.