N.Y. Comp. Codes R. & Regs. tit. 20 § 2399.1
Except as otherwise provided by law or this Title, the provisions of this Part apply to any tax that is administered by the commissioner and that is imposed by or authorized to be imposed pursuant to the Tax Law, the Environmental Conservation Law, the County Law, or any other applicable laws concerning matters under the jurisdiction of the commissioner. Any reference to tax or taxes in this Part shall include special assessments, fees, and other impositions that are administered by the commissioner. This Part does not apply to the Division of Tax Appeals or to the Bureau of Conciliation and Mediation Services within the Division of Taxation. (See Parts 3000 and 4000 of this Title for mailing rules applicable to petitions in the Division of Tax Appeals and requests for conciliation conferences in the Bureau of Conciliation and Mediation Services of the Division of Taxation, respectively.)
N.Y. Comp. Codes R. & Regs. Tit. 20 § 2399.1