US Laws, Codes, Statutes & Cases

 
    § 11-601 Definitions. When used in subchapters one through five:
    1.  "Taxpayer"  means  any corporation, association or other entity or
  individual subject to tax under this chapter;
    2. "State", "the state" or "this state" means the state of New York;
    3. "Tax law",  "insurance  law",  "private  housing  finance  law",  "
  environmental  conservation  law",  "public housing law", "state finance
  law",  "general  municipal  law",  "public  service  law",  "   workers'
  compensation  law",  "business corporation law", "civil practice law and
  rules", "criminal procedure law", and "banking law" refer to laws of the
  state;
    4. "Superintendent of insurance", and "commissioner of  health"  refer
  to officials of the state;
    5.  "Commissioner of finance" means the commissioner of finance of the
  city;
    6. "Department of finance" means the  department  of  finance  of  the
  city;
    7. "Domestic corporation" means a corporation organized under the laws
  of the state; and
    8.  "Tax  appeals tribunal" means the tax appeals tribunal established
  by section one hundred sixty-eight of the charter.
    9. Unless a different meaning is clearly required, any  term  used  in
  this  chapter  shall  have the same meaning as when used in a comparable
  context in the laws of the United  States  relating  to  federal  income
  taxes, and any reference to the laws of the United States shall mean the
  provisions  of the internal revenue code of nineteen hundred fifty-four,
  and amendments thereto, and other provisions of the laws of  the  United
  States relating to federal income taxes, as the same are included in the
  appendix  to  this  chapter. (The quotation of the aforesaid laws of the
  United States is intended to make them a part of any appropriate chapter
  and to avoid constitutional uncertainties which  might  result  if  such
  laws were merely incorporated by reference. The quotation of a provision
  of  the  federal internal revenue code or of any other law of the United
  States shall not necessarily mean  that  it  is  applicable  to  or  has
  relevance to any of the chapters.)