§ 1080. Application of article.— (a) General.— The provisions of this article shall apply to the administration of and the procedures with respect to the taxes imposed by articles nine, and nine-a of this chapter for taxable years or periods ending on or after December thirty-first, nineteen hundred sixty-four.

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Terms Used In N.Y. Tax Law 1080

  • 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.
  • corporation: includes a corporation, association (including a limited liability company), joint stock company or other entity subject to tax under article nine, nine-a, nine-b or nine-c. See N.Y. Tax Law 1080
  • 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.
  • return: means a report or return of tax, but does not include a declaration of estimated tax. See N.Y. Tax Law 1080

(b) Definitions.— As used in this article, where not otherwise specifically defined and unless a different meaning is clearly required—

(1) The term "return" means a report or return of tax, but does not include a declaration of estimated tax.

(2) The term "corporation" includes a corporation, association (including a limited liability company), joint stock company or other entity subject to tax under article nine, nine-a, nine-b or nine-c.

(3) The term "person" includes a corporation, association, company, partnership, estate, trust, liquidator, fiduciary or other entity or individual liable for the tax imposed by article nine, nine-a, nine-b or nine-c, or under a duty to perform an act under this article or under article nine, nine-a, nine-b or nine-c.