N.Y.
Tax Law Section 1196
Administrative provisions
(a)
Except as otherwise provided for in this article, the taxes imposed by this article shall be administered and collected in a like manner as and jointly with the taxes imposed by sections eleven hundred five and eleven hundred ten of this chapter. In addition, except as otherwise provided in this article, all of the provisions of article 28 (Sales and Compensating Use Taxes)article twenty-eight of this chapter (except sections eleven hundred seven, eleven hundred eight, eleven hundred nine, and eleven hundred forty-eight) relating to or applicable to the administration, collection and review of the taxes imposed by such sections eleven hundred five and eleven hundred ten, including, but not limited to, the provisions relating to definitions, returns, exemptions, penalties, tax secrecy, personal liability for the tax, and collection of tax from the customer, shall apply to the taxes imposed by this article so far as such provisions can be made applicable to the taxes imposed by this article with such limitations as set forth in this article and such modifications as may be necessary in order to adapt such language to the taxes so imposed. Such provisions shall apply with the same force and effect as if the language of those provisions had been set forth in full in this article except to the extent that any provision is either inconsistent with a provision of this article or is not relevant to the taxes imposed by this article.(b)
The tax imposed by this article is in lieu of and replaces any tax as may be imposed under sections eleven hundred sixty, eleven hundred sixty-six-a, and eleven hundred sixty-six-b of this chapter.
Source:
Section 1196 — Administrative provisions, https://www.nysenate.gov/legislation/laws/TAX/1196 (updated Sep. 2, 2022; accessed Oct. 26, 2024).
