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

§  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-- (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.