N.Y. Tax Law 3002 – Application
§ 3002. Application. For the purposes of this article:
Terms Used In N.Y. Tax Law 3002
- Contract: A legal written agreement that becomes binding when signed.
- 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.
- Fiduciary: A trustee, executor, or administrator.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Trustee: A person or institution holding and administering property in trust.
(a) Except as otherwise provided, the provisions of this article shall apply to any tax which is administered by the commissioner of taxation and finance (hereinafter the commissioner) and which is imposed by or authorized to be imposed pursuant to this chapter, Article 2-E of the general city law or section 27-0923 of the environmental conservation law. Any reference to tax or taxes in such sections shall include special assessments, fees and other impositions which are administered by the commissioner.
(b) The term "taxpayer" includes an individual, partnership, limited liability company, association, society, company, corporation, estate, trust, trustee, receiver, liquidator, fiduciary or other entity, whether appointed by a court or otherwise, liable for any tax imposed under or pursuant to the authority of the laws described in subdivision (a) of this section or under a duty to perform an act for itself or for another under or pursuant to the authority of such laws.
(c) Except to the extent explicitly provided by any such sections, the failure of the commissioner or an officer or employee of the department to comply with a provision of such sections shall neither excuse any taxpayer from payment of any taxes shown to be owed by the taxpayer or excuse any taxpayer from compliance with any other duty imposed under or pursuant to the authority of the laws described in subdivision (a) of this section, nor cure any procedural defect in an administrative or judicial proceeding or case involving such taxpayer with respect to such taxes shown to be owed or compliance with any such duty.
(d) The provisions of this article shall also apply to all private contractors, subcontractors, and employees thereof, under contract with the department for collection of outstanding tax liability.