§ 207-b. Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four.-- For taxable years or periods ending on or after December thirty-first, nineteen hundred sixty-four--

(1) the provisions of article twenty-seven shall apply with respect to the administration of and procedure with respect to the taxes imposed under this article;

(2) any provisions of this article which are inconsistent with or contrary to the provisions of article twenty-seven shall not apply.