GroundRules
N.Y. Tax Law § 1215: Definitions
Where this section sits in the code
- Tax Law
- Article 29. Taxes Authorized For Cities, Counties and School Districts
- Part 1. Authority to Impose Taxes
- Subpart B. Taxes Administered By State Tax Commission
§ 1215. Definitions. (a) As used in this article, the term "county"
shall mean any county in this state, except a county wholly within a
city.
(b) As used in this article, except where otherwise expressly provided
in this article, the term "population" shall mean the number of people
in the particular taxing jurisdiction as shown by the latest federal
census.
Collected 2026-09-14T19:32:45Z. Source file · JSON