Section 1250. Administration and collection

The taxes imposed under the
  authority of sections twelve hundred ten, twelve hundred eleven,  twelve
  hundred  twelve  and  twelve  hundred twelve-A shall be administered and
  collected by the state tax commission in the same manner  as  the  taxes
  imposed  under article twenty-eight of this chapter 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 under the
  authority of section twelve hundred ten, twelve hundred  eleven,  twelve
  hundred  twelve  or  twelve  hundred twelve-A, including sections eleven
  hundred one and  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
  article  and  had expressly referred to the taxes imposed under sections
  twelve hundred ten through twelve hundred twelve-A, except to the extent
  that any provisions of such article twenty-eight are either inconsistent
  with a provision of this article or are not relevant  to  this  article.
  For  purposes of this article, the term "tax" in part IV of such article
  twenty-eight shall include  any  tax  imposed  under  the  authority  of
  section twelve hundred ten, twelve hundred eleven, twelve hundred twelve
  or  twelve hundred twelve-A. Wherever there is joint collection of state
  and local  taxes,  it  shall  be  deemed  that  such  collections  shall
  represent  proportionally  the  applicable  state  and  local  taxes  in
  determining the amount to be remitted to local taxing jurisdictions.