N.Y. Tax Law § 207-b

§ 207-b. Practice and procedure for taxable years ending on or after\nDecember thirty-first, nineteen hundred sixty-four.-- For taxable years\nor periods ending on or after December thirty-first, nineteen hundred\nsixty-four--\n (1) the provisions of article twenty-seven shall apply with respect\nto the administration of and procedure with respect to the taxes imposed\nunder this article;\n (2) any provisions of this article which are inconsistent with or\ncontrary to the provisions of article twenty-seven shall not apply.\n