N.Y. Tax Law § 1519

§ 1519. Procedural provisions. The provisions of article twenty-seven\nof this chapter shall apply to the provisions of this article in the\nsame manner and with the same force and effect as if the language of\nsuch article twenty-seven had been incorporated in full into this\narticle and had expressly referred to the tax under this article, except\nto the extent that any such provision is either inconsistent with a\nprovision of this article or is not relevant to this article.\n