Final answer:
NetBIOS protocol is found in the Session layer (Layer 5) of the OSI model, and it manages sessions between applications on a network.
Step-by-step explanation:
The NetBIOS protocol is most closely associated with the Session layer of the Open Systems Interconnection (OSI) model. This layer, which is the fifth layer, manages the establishment, maintenance, and termination of sessions between two communication systems. Essentially, it provides the control structure for communication between applications, and in this case, NetBIOS provides these services to applications on different computers within a local area network.