§ 3002. Application. For the purposes of this article:

(a) Except as otherwise provided, the provisions of this article shall
apply to any tax which is administered by the commissioner of taxation
and finance (hereinafter the commissioner) and which is imposed by or
authorized to be imposed pursuant to this chapter, article two-E of the
general city law or section 27-0923 of the environmental conservation
law. Any reference to tax or taxes in such sections shall include
special assessments, fees and other impositions which are administered
by the commissioner.

(b) The term "taxpayer" includes an individual, partnership, limited
liability company, association, society, company, corporation, estate,
trust, trustee, receiver, liquidator, fiduciary or other entity, whether
appointed by a court or otherwise, liable for any tax imposed under or
pursuant to the authority of the laws described in subdivision (a) of
this section or under a duty to perform an act for itself or for another
under or pursuant to the authority of such laws.

(c) Except to the extent explicitly provided by any such sections, the
failure of the commissioner or an officer or employee of the department
to comply with a provision of such sections shall neither excuse any
taxpayer from payment of any taxes shown to be owed by the taxpayer or
excuse any taxpayer from compliance with any other duty imposed under or
pursuant to the authority of the laws described in subdivision (a) of
this section, nor cure any procedural defect in an administrative or
judicial proceeding or case involving such taxpayer with respect to such
taxes shown to be owed or compliance with any such duty.

(d) The provisions of this article shall also apply to all private
contractors, subcontractors, and employees thereof, under contract with
the department for collection of outstanding tax liability.