N.Y. General City Law art. 2-D, § 1: Meaning of terms

Section 1. Meaning of terms.--As used in this local law, the following

terms shall mean and include:

(a) "Administrator" means the finance administrator or other fiscal

officer of the city charged with administration beginning in nineteen

hundred seventy, of excise taxes, except with respect to any taxable

year until and including the thirty-first day of December, nineteen

hundred seventy-one, such term shall mean state tax commission other

than with respect to declarations of estimated tax and payments of such

tax and the withholding tax requirements provided for in part iv of this

local law. With respect to such declarations and payments and

withholding tax requirements, until and including the thirty-first day

of December, nineteen hundred seventy-one, the term "administrator"

shall mean state tax commission for any taxable year or other period

beginning in nineteen hundred seventy-one.

(b) "City" means the city imposing the tax.

(c) Unless a different meaning is clearly required, any term used in

this local law 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 local law to the internal revenue code,

the internal revenue code of nineteen hundred fifty-four or 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 local law as an appendix or as

included by reference to an appendix of a title enacted by the same

local law as enacts this local law. (The quotation of the aforesaid laws

of the United States is intended to make them a part of this local law

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 local law.)

(d) With respect to any taxable year beginning in nineteen hundred

seventy, until and including the thirty-first day of December, nineteen

hundred seventy-one, "administrative agencies of the city" shall read as

"administrative agencies of the state"; "depositories or financial

agents of the city" shall be read as "depositories or financial agents

of the state"; "officers or employees of the department of finance of

the city" shall be read as "officers or employees of the state

department of taxation and finance"; in sections seventy-two,

seventy-three, seventy-six and seventy-eight (except for the last

sentence thereof) "city" shall be read as "state"; "corporation counsel

or appropriate officer of the city" or "corporation counsel of the city"

shall be read as "state attorney general"; and the words "it" or "its"

shall apply instead of the pronouns used where the reference is to state

tax commission. Provided, however, with respect to declaration of

estimated tax and payments of such tax and the withholding tax

requirements, until and including the thirty-first day of December,

nineteen hundred seventy-one, any such terms shall be so read with

respect to any taxable year or other period beginning in nineteen

hundred seventy-one.