§ 1342 — Administrative provisions

§ 1342. Administrative provisions. (a) The provisions contained in\nsections six hundred fifty-three, six hundred fifty-eight, six hundred\nsixty-two and thirteen hundred thirty-one of this chapter, including the\nprovisions of judicial review by a proceeding under article\nseventy-eight of the civil practice law and rules, shall be applicable\nwith the same force and effect as if those provisions had been\nincorporated in full in this section and had expressly referred to any\ntax imposed pursuant to the authority of this article except where\ninconsistent with the provisions of this article.\n (b) For the tax year in which such local law is enacted, no addition\nto the tax shall be imposed, pursuant to subsection (c) of section six\nhundred eighty-five of this chapter, through the operation of the\nprovisions of this section for the portion of the underpayment of\nestimated tax as the result of a local law enacted pursuant to paragraph\n(iii) of subsection (b) of section thirteen hundred forty of this\narticle.\n