2016 New York Laws
PML - Racing, Pari-Mutuel Wagering and Breeding Law
Article 1 - (Racing, Pari-Mutuel Wagering and Breeding Law) SUPERVISION AND REGULATION
114 - Practice and procedure.

  114. 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 franchised corporation 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.