New York Tax Law Section 207-B - Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four.

  207-b.  Practice and procedure for taxable years ending on or after
  December thirty-first, nineteen hundred sixty-four.-- For taxable  years
  or  periods  ending  on or after December thirty-first, nineteen hundred
  sixty-four--
(1)  the provisions of article twenty-seven shall apply  with  respect
  to the administration of and procedure with respect to the taxes imposed
  under this article;
(2)    any  provisions  of this article which are inconsistent with or
  contrary to the provisions of article twenty-seven shall not apply.

Last modified: February 3, 2019