Statute · New York State Finance Law
N.Y. State Fin. Law § 123-a — Definitions
N.Y. State Fin. Law § 123-a
- Type
- Statute
- Source
- New York State Finance Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 123-a. Definitions. 1. Citizen. A "citizen" is any person who is a resident of the state.
Citator
N.Y. State Fin. Law § 123-a — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
§ 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.