N.Y. Tax Law § 456: Practice and procedure

§ 456. 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 tax imposed under 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 tax 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. Criminal penalties

provided in section one thousand eight hundred twenty of this chapter

shall apply in the same manner and with the same force and effect with

respect to this article.