Sec. 2399.1. Application

Except as otherwise providedby law or this Title, the provisions of this Part apply to any taxthat is administered by the commissioner and that is imposed by orauthorized to be imposed pursuant to the Tax Law, the EnvironmentalConservation Law, the County Law, or any other applicable laws concerningmatters under the jurisdiction of the commissioner. Any referenceto tax or taxes in this Part shall include special assessments, fees,and other impositions that are administered by the commissioner. ThisPart does not apply to the Division of Tax Appeals or to the Bureauof Conciliation and Mediation Services within the Division of Taxation.(See Parts 3000 and 4000 of this Title for mailing rules applicableto petitions in the Division of Tax Appeals and requests for conciliationconferences in the Bureau of Conciliation and Mediation Services ofthe Division of Taxation, respectively.)