N.Y. Tax Law § 1800: Definitions

§ 1800. Definitions.--(a) As used in this article, the term "person"

shall include, but shall not be limited to, an individual, corporation

(including a dissolved corporation), partnership, limited liability

company, association, trust or estate.

(b) As used in this article, the term "person" shall also include an

officer, employee or agent of a corporation; a member, manager, employee

or agent of a partnership, limited liability company or association; an

employee or agent of an individual proprietorship; an employee or agent

of an estate or trust; or a fiduciary.

(c) As used in this article, the term "felony" and the term

"misdemeanor" shall have the same meaning as they have in the penal law,

and the disposition of such offenses and the sentences imposed therefor

shall be as provided in such law except; (1) notwithstanding the

provisions of paragraph a of subdivision one of section 80.00 and

paragraph (a) of subdivision one of section 80.10 of the penal law

relating to the fine for a felony, the court may impose a fine not to

exceed the greater of double the amount of the underpaid tax liability

resulting from the commission of the crime or fifty thousand dollars,

or, in the case of a corporation the fine may not exceed the greater of

double the amount of the underpaid tax liability resulting from the

commission of the crime or two hundred fifty thousand dollars and (2)

notwithstanding the provisions of subdivision one of section 80.05 and

paragraph (b) of subdivision one of section 80.10 of the penal law

relating to the fine for a class A misdemeanor, the court may impose a

fine not to exceed ten thousand dollars, except that in the case of a

corporation the fine may not exceed twenty thousand dollars.

(d) As used in this article, the term "related statute" means any tax

imposed by any law, ordinance or resolution enacted pursuant to the

authority of this chapter or article two-E of the general city law,

while such article two-E shall remain in full force and effect, and

administered by the tax commission.

(e) As used in this article, the term "related income or earnings tax

statute" means any law, ordinance or resolution imposed pursuant to the

authority of article thirty, thirty-a or thirty-b of this chapter or

article two-E of the general city law, while such article two-E shall

remain in full force and effect.