Section 207-B. Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four

-- For taxable  years  or  periods  ending  on or after December thirty-first, nineteen hundred
  sixty-four--
    (1)  the provisions of article twenty-seven shall apply  with  respect
  to the administration of and procedure with respect to the taxes imposed
  under this article;
    (2)    any  provisions  of this article which are inconsistent with or
  contrary to the provisions of article twenty-seven shall not apply.