The provisions of section two hundred eleven, except subdivisions one, four and nine thereof, the provisions of subdivision three of section two hundred sixteen, and the provisions of section two hundred nineteen of this chapter and the provisions of article twenty-seven of this chapter, shall apply to the provisions of this article in the same manner and with the same force and effect as if the language of those sections 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, and except that the term 'report' shall be read as 'return', the term 'taxable income' shall be read as 'unrelated business taxable income' and the terms 'corporation' and 'foreign corporation' shall be read as 'taxpayer'.
New York Legal Code