2006 New York Code - Definition.

 
    §  80.  Definition. A pipe line corporation is a corporation organized
  to construct and operate for public use, wholly within or partly without
  this state, except in the city of New York, lines of pipe for  conveying
  or  transporting  therein  petroleum,  gas,  liquids  or any products or
  property, or, except in such city, to maintain and  operate  for  public
  use for which such purposes lines of pipe already constructed.