The provisions contained in Part VI of Article 22 of the New York State Tax Law and § 1331 of the New York State Tax Law, including the provisions of judicial review by a proceeding under Article 78 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 by this article, except where inconsistent with the provisions of this article.
N.Y. Yonkers Income Tax Surcharge § 15-130