N.Y. State Finance Law § 123-A – Definitions | Midpage
123-A
N.Y. State Finance Law § 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.