N.Y. Tax Law § 197-D — The provisions of article twenty-seven of this chapter which pertain to declarations and payments of estimated taxes shall be applicable ...

§ 197-d. The provisions of article twenty-seven of this chapter which\npertain to declarations and payments of estimated taxes shall be\napplicable to declarations and payments of estimated tax required under\nthis article as if this article had been specifically incorporated in\nand referred to in such provisions.\n