§ 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.