Section 11-2603. Manner of administration and collection

The taxes imposed
  under this chapter shall be  administered  and  collected  in  the  same
  manner as the taxes imposed under subdivision one of section two hundred
  fifty-three and subdivision one of section two hundred fifty-five of the
  tax law. All the provisions of article eleven of the tax law relating to
  or  applicable to the administration and collection of the taxes imposed
  by subdivision one of section two hundred  fifty-three  and  subdivision
  one  of section two hundred fifty-five of the tax law shall apply to the
  taxes imposed under this chapter with the same force and  effect  as  if
  those  provisions  had  been set forth in full in this chapter except to
  the extent that  any  such  provision  is  either  inconsistent  with  a
  provision  of  this  chapter  or not relevant to the tax imposed by this
  chapter. For purposes of this chapter any reference in article eleven of
  the tax law to the tax or taxes imposed by such article shall be  deemed
  to  refer  to  a  tax  imposed by this chapter, and any reference to the
  phrase "within this state" shall be read as "within this city" unless  a
  different meaning is clearly required. Whenever real property covered by
  the  mortgage  is partly within and partly without the city of New York,
  the portion  of  the  mortgage  taxable  under  this  chapter  shall  be
  determined  in  the  manner prescribed in the first paragraph of section
  two hundred sixty of the tax law where the property without the city  is
  located  within  the  state  and, in the manner prescribed in the second
  paragraph of such section of the tax law, where the property without the
  city is located without the state.