§ 1342. Administrative provisions. (a) The provisions contained in sections six hundred fifty-three, six hundred fifty-eight, six hundred sixty-two and thirteen hundred thirty-one of this chapter, including the provisions of judicial review by a proceeding under Article 78 of the civil practice law and rules, shall be applicable with the same force and effect as if those provisions had been incorporated in full in this section and had expressly referred to any tax imposed pursuant to the authority of this article except where inconsistent with the provisions of this article.

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(b) For the tax year in which such local law is enacted, no addition to the tax shall be imposed, pursuant to subsection (c) of section six hundred eighty-five of this chapter, through the operation of the provisions of this § of the underpayment of estimated tax as the result of a local law enacted pursuant to paragraph (iii) of subsection (b) of section thirteen hundred forty of this article.