2015 New York Laws
TAX - Tax
Article 27 - (Tax) CORPORATE TAX PROCEDURE AND ADMINISTRATION
1080 - Application of article.

  1080.  Application of article.--- (a) General.--- The provisions of
  this article shall apply to the administration  of  and  the  procedures
  with  respect  to the taxes imposed by articles nine, and nine-a of this
  chapter for taxable  years  or  periods  ending  on  or  after  December
  thirty-first, nineteen hundred sixty-four.
(b)  Definitions.---  As  used  in  this  article, where not otherwise
  specifically  defined  and  unless  a  different  meaning   is   clearly
  required---
(1)  The  term  "return" means a report or return of tax, but does not
  include a declaration of estimated tax.
(2)  The  term  "corporation"  includes  a  corporation,   association
  (including  a  limited  liability company), joint stock company or other
  entity subject to tax under article nine, nine-a, nine-b or nine-c.
(3) The term "person" includes a  corporation,  association,  company,
  partnership,  estate,  trust,  liquidator,  fiduciary or other entity or
  individual liable for the tax imposed by article nine, nine-a, nine-b or
  nine-c, or under a duty to perform an act under this  article  or  under
  article nine, nine-a, nine-b or nine-c.