2006 New York Code - Procedural Provisions.

 
    §  295.  Procedural provisions.  The provisions of section two hundred
  eleven, except subdivisions one, four and nine thereof,  the  provisions
  of  subdivision three of section two hundred sixteen, and the provisions
  of section two hundred nineteen of this chapter and  the  provisions  of
  article  twenty-seven  of this chapter, shall apply to the provisions of
  this article in the same manner and with the same force and effect as if
  the language of those sections had been incorporated in full  into  this
  article and had expressly referred to the tax under this article, except
  to  the  extent  that  any  such provision is either inconsistent with a
  provision of this article or is not relevant to this article, and except
  that the term "report" shall be read  as  "return",  the  term  "taxable
  income"  shall  be  read  as "unrelated business taxable income" and the
  terms  "corporation"  and  "foreign  corporation"  shall  be   read   as
  "taxpayer".