N.Y. Tax Law Section 1297
Practice and procedure

The provisions of article 27 (Corporate Tax Procedure and Administration)article twenty-seven of this chapter shall apply with respect to the administration of and procedure with respect to the state assessment fee imposed by 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 state assessment fee 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.

Source: Section 1297 — Practice and procedure, https://www.­nysenate.­gov/legislation/laws/TAX/1297 (updated Jun. 30, 2017; accessed Feb. 28, 2026).

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Verified:
Feb. 28, 2026

Last modified:
Jun. 30, 2017

§ 1297. Practice & procedure's source at nysenate​.gov

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