§ 219-a. 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–

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(1) the provisions of article twenty-seven shall apply with respect to the administration of and procedure with respect to the tax 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.