New York Laws
Article 2-D - City Personal Income Tax on Residents
25-A-1 - Meaning of Terms.

(a) "Administrator" means the finance administrator or other fiscal
officer of the city charged with administration beginning in nineteen
hundred seventy, of excise taxes, except with respect to any taxable
year until and including the thirty-first day of December, nineteen
hundred seventy-one, such term shall mean state tax commission other
than with respect to declarations of estimated tax and payments of such
tax and the withholding tax requirements provided for in part iv of this
local law. With respect to such declarations and payments and
withholding tax requirements, until and including the thirty-first day
of December, nineteen hundred seventy-one, the term "administrator"
shall mean state tax commission for any taxable year or other period
beginning in nineteen hundred seventy-one.
(b) "City" means the city imposing the tax.
(c) Unless a different meaning is clearly required, any term used in
this local law shall have the same meaning as when used in a comparable
context in the laws of the United States relating to federal income
taxes, and any reference in this local law to the internal revenue code,
the internal revenue code of nineteen hundred fifty-four or to the laws
of the United States shall mean the provisions of the internal revenue
code of nineteen hundred fifty-four, and amendments thereto, and other
provisions of the laws of the United States relating to federal income
taxes, as the same are included in this local law as an appendix or as
included by reference to an appendix of a title enacted by the same
local law as enacts this local law. (The quotation of the aforesaid laws
of the United States is intended to make them a part of this local law
and to avoid constitutional uncertainties which might result if such
laws were merely incorporated by reference. The quotation of a provision
of the federal internal revenue code or of any other law of the United
States shall not necessarily mean that it is applicable to or has
relevance to this local law.)
(d) With respect to any taxable year beginning in nineteen hundred
seventy, until and including the thirty-first day of December, nineteen
hundred seventy-one, "administrative agencies of the city" shall read as
"administrative agencies of the state"; "depositories or financial
agents of the city" shall be read as "depositories or financial agents
of the state"; "officers or employees of the department of finance of
the city" shall be read as "officers or employees of the state
department of taxation and finance"; in sections seventy-two,
seventy-three, seventy-six and seventy-eight (except for the last
sentence thereof) "city" shall be read as "state"; "corporation counsel
or appropriate officer of the city" or "corporation counsel of the city"
shall be read as "state attorney general"; and the words "it" or "its"
shall apply instead of the pronouns used where the reference is to state
tax commission. Provided, however, with respect to declaration of
estimated tax and payments of such tax and the withholding tax
requirements, until and including the thirty-first day of December,
nineteen hundred seventy-one, any such terms shall be so read with
respect to any taxable year or other period beginning in nineteen
hundred seventy-one.

Structure New York Laws