N.Y. TAX Law § 1297
This is the official text of N.Y. TAX Law § 1297, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Practice and procedure
Official statutory text
§ 1297. Practice and procedure. The provisions of article twenty-seven\nof this chapter shall apply with respect to the administration of and\nprocedure with respect to the state assessment fee imposed by this\narticle in the same manner and with the same force and effect as if the\nlanguage of such article twenty-seven had been incorporated in full into\nthis article and had expressly referred to the state assessment fee\nunder this article, except to the extent that any such provision is\neither inconsistent with a provision of this article or is not relevant\nto this article.\n
Status: in_force · Read it on the official government site
Need a lawyer in New York?
Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.