§ 2397.9

N.Y. Comp. Codes R. & Regs. tit. 20, § 2397.9

Rule of construction.

Department of Taxation and Finance

The provisions of SubchaptersA and B of Chapter III, and Subchapter A of Chapter IV, of this Title,shall apply to taxpayers participating in the program unless the provisionsof this Part are inconsistent therewith, in which case the provisionsof this Part shall govern.