§ 1519. Procedural provisions. 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
such article twenty-seven 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.