ยง 1299-G. Practice and procedure. The provisions of article
twenty-seven of this chapter shall apply with respect to the
administration of and procedure with respect to the surcharge imposed by
this article in the same manner and with the same force and effect as if
the language of such article twenty-seven had been incorporated in full
into this article and had expressly referred to the surcharge imposed by
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.