§ 1250. Administration and collection. The taxes imposed under the
authority of sections twelve hundred ten, twelve hundred eleven, twelve
hundred twelve and twelve hundred twelve-A shall be administered and
collected by the state tax commission in the same manner as the taxes
imposed under article twenty-eight of this chapter are administered and
collected by such commission. All of the provisions of such article
relating to or applicable to the administration and collection of the
taxes imposed by that article shall apply to the taxes imposed under the
authority of section twelve hundred ten, twelve hundred eleven, twelve
hundred twelve or twelve hundred twelve-A, including sections eleven
hundred one and eleven hundred eleven and sections eleven hundred
thirty-one through eleven hundred forty-seven, with the same force and
effect as if those provisions had been incorporated in full into this
article and had expressly referred to the taxes imposed under sections
twelve hundred ten through twelve hundred twelve-A, except to the extent
that any provisions of such article twenty-eight are either inconsistent
with a provision of this article or are not relevant to this article.
For purposes of this article, the term "tax" in part IV of such article
twenty-eight shall include any tax imposed under the authority of
section twelve hundred ten, twelve hundred eleven, twelve hundred twelve
or twelve hundred twelve-A. Wherever there is joint collection of state
and local taxes, it shall be deemed that such collections shall
represent proportionally the applicable state and local taxes in
determining the amount to be remitted to local taxing jurisdictions.