New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1299-G — Practice and procedure
§ 1299-G. Practice and procedure. The provisions of article\ntwenty-seven of this chapter shall apply with respect to the\nadministration of and procedure with respect to the surcharge imposed by\nthis article in the same manner and with the same force and effect as if\nthe language of such article twenty-seven had been incorporated in full\ninto this article and had expressly referred to the surcharge imposed by\nthis article, except to the extent that any such provision is either\ninconsistent with a provision of this article or is not relevant to this\narticle.\n
Source: official text