§ 1342. Administrative provisions. (a) The provisions contained in
sections six hundred fifty-three, six hundred fifty-eight, six hundred
sixty-two and thirteen hundred thirty-one of this chapter, including the
provisions of judicial review by a proceeding under article
seventy-eight of the civil practice law and rules, shall be applicable
with the same force and effect as if those provisions had been
incorporated in full in this section and had expressly referred to any
tax imposed pursuant to the authority of this article except where
inconsistent with the provisions of this article.

(b) For the tax year in which such local law is enacted, no addition
to the tax shall be imposed, pursuant to subsection (c) of section six
hundred eighty-five of this chapter, through the operation of the
provisions of this section for the portion of the underpayment of
estimated tax as the result of a local law enacted pursuant to paragraph
(iii) of subsection (b) of section thirteen hundred forty of this
article.