N.Y. General City Model 772/66 § 102: Meaning of terms

§ 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.