N.Y. Tax Law § 1299-g: Practice and procedure

§ 1299-G. 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 surcharge 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 surcharge imposed by

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.