N.Y. Tax Law § 1080: Application of article

§ 1080. Application of article.--- (a) General.--- The provisions of

this article shall apply to the administration of and the procedures

with respect to the taxes imposed by articles nine, and nine-a of this

chapter for taxable years or periods ending on or after December

thirty-first, nineteen hundred sixty-four.

(b) Definitions.--- As used in this article, where not otherwise

specifically defined and unless a different meaning is clearly

required---

(1) The term "return" means a report or return of tax, but does not

include a declaration of estimated tax.

(2) The term "corporation" includes a corporation, association

(including a limited liability company), joint stock company or other

entity subject to tax under article nine, nine-a, nine-b or nine-c.

(3) The term "person" includes a corporation, association, company,

partnership, estate, trust, liquidator, fiduciary or other entity or

individual liable for the tax imposed by article nine, nine-a, nine-b or

nine-c, or under a duty to perform an act under this article or under

article nine, nine-a, nine-b or nine-c.