Section 11-2044. Administration and collection

The taxes imposed by section
  11-2040 of this subchapter shall be administered and  collected  by  the
  tax  commission  in  the  same  manner  as  the taxes imposed by article
  twenty-eight of the tax law  are  administered  and  collected  by  such
  commission.  All  of  the  provisions  of  such  article  relating to or
  applicable to the administration and collection of the taxes imposed  by
  that  article  shall  apply  to  the  taxes  imposed by this subchapter,
  including sections  eleven  hundred  one,  eleven  hundred  eleven,  and
  sections  eleven  hundred thirty-one through eleven hundred forty-seven,
  with the  same  force  and  effect  as  if  those  provisions  had  been
  incorporated  in full into this subchapter and had expressly referred to
  the taxes imposed by this subchapter, except as  otherwise  provided  in
  section  twelve  hundred  fifty  of  the  tax  law. For purposes of this
  subchapter, the term "tax" in part IV of such article twenty-eight shall
  include the taxes imposed by this subchapter.