2006 New York Code - Application Of Subchapter.

 
    § 11-671 Application of subchapter. 1. General. The provisions of this
  subchapter  shall apply to the administration of and the procedures with
  respect to the taxes imposed by subchapters two, three and four of  this
  chapter.
    2.  Definitions.  As  used  in  this  subchapter:  (a) the term "named
  subchapters" means subchapters two, three and four of this chapter;
    (b) The term "return" means a report or return of tax,  but  does  not
  include a declaration of estimated tax;
    (c)  The  term  "corporation"  includes  a  corporation,  association,
  joint-stock company or other entity subject to  tax  under  any  of  the
  named subchapters; and
    (d)  The  term  "person" includes a corporation, association, company,
  partnership, estate, trust, liquidator, fiduciary  or  other  entity  or
  individual liable for the tax imposed by any of the named subchapters or
  under  a duty to perform an act under any of the named subchapters. Upon
  notice to the commissioner of finance that any person is acting for  any
  corporation  in  a  fiduciary  capacity, such fiduciary shall assume the
  powers, rights, duties and privileges of such corporation in respect  of
  a  tax  imposed  by  any  of  the named subchapters (except as otherwise
  specifically provided and except that the tax shall  be  collected  from
  the  estate  or  other  assets  of such corporation in the hands of such
  fiduciary), until notice  is  given  that  the  fiduciary  capacity  has
  terminated.