2006 New York Code - Definitions.

 
    §  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.