2006 New York Code - Issuer.

 
  Section 8--201. Issuer.
    (a) With  respect  to  an obligation on or a defense to a security, an
  "issuer" includes a person that:
         (1) places or authorizes the placing of its name  on  a  security
             certificate, other than as authenticating trustee, registrar,
             transfer   agent,   or   the   like,  to  evidence  a  share,
             participation, or other interest in its  property  or  in  an
             enterprise,  or to evidence its duty to perform an obligation
             represented by the certificate;
         (2) creates a share, participation,  or  other  interest  in  its
             property  or  in  an enterprise, or undertakes an obligation,
             that is an uncertificated security;
         (3) directly or indirectly creates a fractional interest  in  its
             rights or property, if the fractional interest is represented
             by a security certificate; or
         (4) becomes  responsible  for,  or  in  place  of, another person
             described as an issuer in this section.
    (b) With respect to an obligation on  or  defense  to  a  security,  a
  guarantor is an issuer to the extent of its guaranty, whether or not its
  obligation is noted on a security certificate.
    (c) With  respect  to  a  registration  of  a transfer, issuer means a
  person on whose behalf transfer books are maintained.