N.Y. State Finance Law § 123-a: Definitions

§ 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.