N.Y. Tax Law § 1297

§ 1297. 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 state assessment fee imposed by this\narticle in the same manner and with the same force and effect as if the\nlanguage of such article twenty-seven had been incorporated in full into\nthis article and had expressly referred to the state assessment fee\nunder this article, except to the extent that any such provision is\neither inconsistent with a provision of this article or is not relevant\nto this article.\n