Statute · New York Tax Law
N.Y. Tax Law § 1215 — Definitions
N.Y. Tax Law § 1215
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 1215. Definitions. (a) As used in this article, the term "county" shall mean any county in this state, except a county wholly within a city.
Citator
N.Y. Tax Law § 1215 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
§ 1215. Definitions. (a) As used in this article, the term "county" shall mean any county in this state, except a county wholly within a city.
(b) As used in this article, except where otherwise expressly provided in this article, the term "population" shall mean the number of people in the particular taxing jurisdiction as shown by the latest federal census.