US Laws, Codes, Statutes & Cases

 
    §  110. Practice and procedure. The provisions of article twenty-seven
  of the tax  law  (except  sections  one  thousand  eighty-five  and  one
  thousand  ninety-seven) shall apply to the provisions of this chapter in
  the same manner and with the same force and effect as if the language of
  such article had been incorporated in full into  this  chapter  and  had
  expressly  referred  to  the admission taxes, pari-mutuel revenue taxes,
  the franchise fee on a non-profit racing association  and  unpaid  money
  due on account of pari-mutuel tickets not presented, administered by the
  commissioner  of  taxation  and  finance,  under this chapter, with such
  modifications as may be necessary in order to adapt the language of such
  provisions to such taxes, fee and unpaid money due, except to the extent
  that any provision  of  such  article  is  either  inconsistent  with  a
  provision of this chapter or is not relevant to this chapter.