Section 806. Procedural provisions

All provisions of article twenty-two of
  this chapter will apply to the provisions of this article  in  the  same
  manner  and with the same force and effect as if the language of article
  twenty-two of this chapter had  been  incorporated  in  full  into  this
  article and had been specifically adjusted for and expressly referred to
  the tax imposed by this article, except to the extent that any provision
  is  either  inconsistent  with  a  provision  of  this article or is not
  relevant to this article. Notwithstanding  the  preceding  sentence,  no
  credit  against tax in article twenty-two of this chapter can be used to
  offset the tax due under this article. Notwithstanding any other law  to
  the  contrary, the commissioner may require that all filings of forms or
  returns under this article must be filed electronically and all payments
  of tax must be paid electronically.