N.Y. PML Law § 114

§ 114. Practice and procedure. The provisions of article twenty-seven\nof the tax law, except sections one thousand eighty-five and one\nthousand ninety-seven, shall apply to the provisions of this chapter in\nthe same manner and with the same force and effect as if the language of\nsuch article had been incorporated in full into this chapter and had\nexpressly referred to the admission taxes, pari-mutuel revenue taxes,\nthe franchise fee on a franchised corporation and unpaid money due on\naccount of pari-mutuel tickets not presented, administered by the\ncommissioner of taxation and finance, under this chapter, with such\nmodifications as may be necessary in order to adapt the language of such\nprovisions to such taxes, fee and unpaid money due, except to the extent\nthat any provision of such article is either inconsistent with a\nprovision of this chapter or is not relevant to this chapter.\n