N.Y. Tax Law § 1290

§ 1290. Practice and procedure. The provisions of article twenty-seven\nof this chapter shall apply with respect to the administration of and\nprocedure with respect to the tax imposed by this article in the same\nmanner and with the same force and effect as if the language of such\narticle twenty-seven had been incorporated in full into this article and\nhad expressly referred to the tax under this article, except to the\nextent that any such provision is either inconsistent with a provision\nof this article or is not relevant to this article.\n