N.Y. State Finance Law 123-A – Definitions
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§ 123-a. Definitions. 1. Citizen. A "citizen" is any person who is a resident of the state.
Terms Used In N.Y. State Finance Law 123-A
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
2. Taxpayer. A "taxpayer" is any citizen who has paid or is paying state income or state sales taxes.
3. Person. A "person" is any individual, public or private corporation, political subdivision, department or agency of the state or any local government, the attorney general, an association, or any other legal entity whatsoever.