§ 1165. Administrative provisions. The taxes imposed by this article shall be administered and collected in a like manner as and jointly with the taxes imposed by sections eleven hundred five and eleven hundred ten of article twenty-eight of this chapter. All of the provisions of such article twenty-eight (except sections eleven hundred seven, eleven hundred eight, eleven hundred forty-eight, and, for purposes of the tax imposed by section eleven hundred sixty, section eleven hundred nine) relating to or applicable to the administration, collection and review of the taxes imposed by such sections eleven hundred five and eleven hundred ten, including, but not limited to, the provisions relating to definitions, exemptions, returns, personal liability for the tax, collection of tax from the customer, collection of tax at the time of registration of a motor vehicle and payment of tax by a person required to file a return, shall apply to the taxes imposed by this article so far as such provisions can be made applicable to the taxes imposed by this article with such limitations as set forth in this article and such modifications as may be necessary in order to adapt such language to the taxes so imposed. Such provisions shall apply with the same force and effect as if the language of those provisions had been set forth in full in this article except to the extent that any provision is either inconsistent with a provision of this article or is not relevant to the taxes imposed by this article. For purposes of this article, any reference in article twenty-eight to the tax or taxes imposed by such article shall be deemed to refer to the taxes imposed by this article also unless a different meaning is clearly required. Provided, further, however, that the provisions of subdivision seven of section eleven hundred eighteen of this chapter shall apply to the taxes on uses within this state imposed by this article only in the event that the rate of the retail sales or use tax paid, under the conditions described in such subdivision seven, to any other state or jurisdiction within any other state exceeds the aggregate rate of the compensating use tax imposed under section eleven hundred ten of this chapter and any compensating use tax imposed pursuant to the authority of article twenty-nine of this chapter, and in such event only with respect to the difference between the rate paid to such other state or jurisdiction thereof and such aggregate rate. Provided, further, that for purposes of this article and for articles twenty-eight and twenty-nine of this chapter, the provisions of section eleven hundred seventeen of this chapter shall not apply to the rental, as such term is defined in this article, of motor vehicles and that the provisions contained in section eleven hundred thirty-six of this chapter with respect to filing a part-quarterly return monthly and section eleven hundred thirty-seven-A of this chapter relating to returns and payments of estimated tax shall not apply to the taxes imposed under this article.