State Codes and Statutes

Statutes > New-york > Stf > Article-7-a > 123-a

§  123-a.  Definitions. 1. Citizen. A "citizen" is any person who is a  resident of the state.    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.

State Codes and Statutes

Statutes > New-york > Stf > Article-7-a > 123-a

§  123-a.  Definitions. 1. Citizen. A "citizen" is any person who is a  resident of the state.    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.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Stf > Article-7-a > 123-a

§  123-a.  Definitions. 1. Citizen. A "citizen" is any person who is a  resident of the state.    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.