Legislation
SECTION 123-A
Definitions
State Finance (STF) CHAPTER 56, ARTICLE 7-A
§ 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.
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.