N.Y. Tax Law § 1342: Administrative provisions

§ 1342. Administrative provisions. (a) The provisions contained in

sections six hundred fifty-three, six hundred fifty-eight, six hundred

sixty-two and thirteen hundred thirty-one of this chapter, including the

provisions of judicial review by a proceeding under article

seventy-eight of the civil practice law and rules, shall be applicable

with the same force and effect as if those provisions had been

incorporated in full in this section and had expressly referred to any

tax imposed pursuant to the authority of this article except where

inconsistent with the provisions of this article.

(b) For the tax year in which such local law is enacted, no addition

to the tax shall be imposed, pursuant to subsection (c) of section six

hundred eighty-five of this chapter, through the operation of the

provisions of this section for the portion of the underpayment of

estimated tax as the result of a local law enacted pursuant to paragraph

(iii) of subsection (b) of section thirteen hundred forty of this

article.