Section 1023. Administration

(a) Returns and payment of tax. Every person
  liable for the tax imposed by this  article  shall,  on  or  before  the
  fifteenth  day  of the fourth month after the close of the calendar year
  in which the generation-skipping transfer occurred,  file  a  return  in
  such  form  and  containing  such  information  as  the  commissioner of
  taxation and finance may  prescribe.  Such  person  shall  pay  the  tax
  imposed on such transfer with the filing of the return.
    (b)   Procedural  provisions.  (1)  The  provisions  of  this  chapter
  applicable to the tax imposed by article twenty-six relating to  a  lien
  for unpaid tax upon property transferred which arises at the time of the
  decedent's  death  and the personal liability of various transferees for
  such tax and all the provisions of subsections (c), (d),  (e),  (f)  and
  (h) of section six hundred fifty-one, subsections (a) and (c) of section
  six  hundred  fifty-three,  section six hundred fifty-seven, subsections
  (a), (b) and (e) of section six hundred fifty-eight, section six hundred
  fifty-nine and sections  six  hundred  eighty-one  through  six  hundred
  ninety-seven  and  section nine hundred ninety-two of this chapter shall
  apply to the provisions of this article with the same force  and  effect
  as   if  the  language  of  those  subsections  and  sections  had  been
  incorporated in full into this article and had expressly referred to the
  tax under this article, except to the extent that any such provision  is
  either  inconsistent  with or not relevant to this article and with such
  modification  as  may  be  necessary  to  adapt  the  language  of  such
  provisions to the tax imposed by this article.
    (2)  Cross reference: For criminal penalties, see article thirty-seven
  of this chapter.