§ 1290. Practice and procedure. The provisions of article twenty-seven
of this chapter shall apply with respect to the administration of and
procedure with respect to the tax imposed by this article in the same
manner and with the same force and effect as if the language of such
article twenty-seven had been incorporated in full into this article and
had expressly referred to the tax under this article, except to the
extent that any such provision is either inconsistent with a provision
of this article or is not relevant to this article.