§ 1196. 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) The tax imposed by this article is in lieu of and replaces any tax
as may be imposed under sections eleven hundred sixty, eleven hundred
sixty-six-a, and eleven hundred sixty-six-b of this chapter.