New York Consolidated Laws, Tax Law - TAX § 1218. Incorporation of articles twenty-eight and twenty-nine into local enactments

A local law, ordinance or resolution imposing a tax pursuant to subpart B of part I of this article shall, except as otherwise provided in this article, be deemed to have incorporated therein all of the provisions in articles twenty-eight and twenty-nine of this chapter and any amendment to the provisions in such articles to the extent such provisions and amending acts are otherwise applicable to the taxes imposed under such local law, ordinance or resolution by a city, county or school district.