§  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.