§ 102. Meaning of terms. (a) General.--Unless a different meaning is
clearly required, any term used in this title 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 title
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 title as an
appendix or as included by reference to an appendix of another title
enacted by the same local law as enacts this title. (The quotation of
the aforesaid laws of the United States is intended to make them a part
of this title 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 title.)

(b) "State", "this state" or "the state" when used in this article
shall mean the state of New York.

(c) "City", "this city", or "the city" when used in this title shall
mean the city imposing this tax.

(d) "Local income taxes", when used in this title shall mean an income
tax imposed by a political subdivision of a state.

(e) "Tax commission" when used in this title shall mean the tax
commission of the state of New York.

(f) Attorney general.--The term "attorney general" when used in this
title shall mean the attorney general of the state of New York.

(g) "Comptroller" when used in this title shall mean the comptroller
of the state of New York.

(h) "Title" means this local law.