N.Y. Tax Law § 1297: Practice and procedure

§ 1297. Practice and procedure. The provisions of article twenty-seven

of this chapter shall apply with respect to the administration of and

procedure with respect to the state assessment fee imposed by this

article in the same manner and with the same force and effect as if the

language of such article twenty-seven had been incorporated in full into

this article and had expressly referred to the state assessment fee

under this article, except to the extent that any such provision is

either inconsistent with a provision of this article or is not relevant

to this article.