2015 New York Laws
STF - State Finance
Article 7-A - (State Finance) CITIZEN-TAXPAYER ACTIONS
123-A - 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.
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