§ 1184. Administrative provisions. (a) Except as otherwise provided
for in this article, the taxes imposed by this article shall be
administered and collected in a like manner as and jointly with the
taxes imposed by sections eleven hundred five and eleven hundred ten of
this chapter. In addition, except as otherwise provided in this article,
all of the provisions of article twenty-eight of this chapter (except
sections eleven hundred seven, eleven hundred eight, eleven hundred
nine, and eleven hundred forty-eight) relating to or applicable to the
administration, collection and review of the taxes imposed by such
sections eleven hundred five and eleven hundred ten, including, but not
limited to, the provisions relating to definitions, returns, exemptions,
penalties, tax secrecy, personal liability for the tax, and collection
of tax from the customer, shall apply to the taxes imposed by this
article so far as such provisions can be made applicable to the taxes
imposed by this article with such limitations as set forth in this
article and such modifications as may be necessary in order to adapt
such language to the taxes so imposed. Such provisions shall apply with
the same force and effect as if the language of those provisions had
been set forth in full in this article except to the extent that any
provision is either inconsistent with a provision of this article or is
not relevant to the taxes imposed by this article.

(b) Notwithstanding the provisions of subdivision (a) of this section,
the exemptions provided in paragraph ten of subdivision (a) of section
eleven hundred fifteen of this chapter, and the provisions of section
eleven hundred sixteen, except those provided in paragraphs one, two,
three and six of subdivision (a) of such section, shall not apply to the
taxes imposed by this article.

(c) Notwithstanding the provisions of this section or section eleven
hundred forty-six of this chapter, the commissioner may, in his or her
discretion, permit the commissioner of health or his or her authorized
representative to inspect any return related to the tax imposed by this
article and may furnish to the commissioner of health any such return or
supply him or her with information concerning an item contained in any
such return, or disclosed by any investigation of a liability under this
article.