N.Y. Tax Law § 1291: Definitions

§ 1291. Definitions. (a) "Person" means an individual, partnership,

limited liability company, society, association, joint stock company,

corporation, estate, receiver, trustee, assignee, referee or any other

person acting in a fiduciary or representative capacity, whether

appointed by a court or otherwise, any combination of individuals and

any other form of unincorporated enterprise owned or conducted by two or

more persons.

(b) "City" means a city of a million or more located in the

metropolitan commuter transportation district established by section

twelve hundred sixty-two of the public authorities law.

(c) "Transportation network company" or "TNC" shall have the same

meaning as the term is defined in article forty-four-B of the vehicle

and traffic law.

(d) "TNC prearranged trip" shall have the same meaning as the term is

defined in article forty-four-B of the vehicle and traffic law.

(e) "TNC driver" shall have the same meaning as the term is defined in

article forty-four-B of the vehicle and traffic law.

(f) "TNC vehicle" shall have the same meaning as the term is defined

in article forty-four-B of the vehicle and traffic law.

(g) "Gross trip fare" means the sum of the base fare charge, distance

charge and time charge for a complete TNC prearranged trip at the

applicable rate charged by the TNC at the time such trip is arranged.