N.Y. Tax Law § 3002: Application

§ 3002. Application. For the purposes of this article:

(a) Except as otherwise provided, the provisions of this article shall

apply to any tax which is administered by the commissioner of taxation

and finance (hereinafter the commissioner) and which is imposed by or

authorized to be imposed pursuant to this chapter, article two-E of the

general city law or section 27-0923 of the environmental conservation

law. Any reference to tax or taxes in such sections shall include

special assessments, fees and other impositions which are administered

by the commissioner.

(b) The term "taxpayer" includes an individual, partnership, limited

liability company, association, society, company, corporation, estate,

trust, trustee, receiver, liquidator, fiduciary or other entity, whether

appointed by a court or otherwise, liable for any tax imposed under or

pursuant to the authority of the laws described in subdivision (a) of

this section or under a duty to perform an act for itself or for another

under or pursuant to the authority of such laws.

(c) Except to the extent explicitly provided by any such sections, the

failure of the commissioner or an officer or employee of the department

to comply with a provision of such sections shall neither excuse any

taxpayer from payment of any taxes shown to be owed by the taxpayer or

excuse any taxpayer from compliance with any other duty imposed under or

pursuant to the authority of the laws described in subdivision (a) of

this section, nor cure any procedural defect in an administrative or

judicial proceeding or case involving such taxpayer with respect to such

taxes shown to be owed or compliance with any such duty.

(d) The provisions of this article shall also apply to all private

contractors, subcontractors, and employees thereof, under contract with

the department for collection of outstanding tax liability.