New York Laws
Article 27 - Corporate Tax Procedure and Administration
1080 - Application of Article.

(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.

Structure New York Laws