§ 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".