{"data":{"id":"us-ny/n.y.-state-finance-law-123-a","jurisdiction":"us-ny","citation":"N.Y. State Finance Law § 123-a","heading":"Definitions","body":"§ 123-a. Definitions. 1. Citizen. A \"citizen\" is any person who is a\nresident of the state.\n  2. Taxpayer. A \"taxpayer\" is any citizen who has paid or is paying\nstate income or state sales taxes.\n  3. Person. A \"person\" is any individual, public or private\ncorporation, political subdivision, department or agency of the state or\nany local government, the attorney general, an association, or any other\nlegal entity whatsoever.","path":["State Finance Law","Article 7-A. Citizen-taxpayer Actions"],"source_url":"https://legislation.nysenate.gov/api/3/laws/STF/123-A","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"524062a2ad3fcec29e1bdba50538ccbf92f1a26086bfb0a6849c56f289cb0c5d","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-state-finance-law-123","next":"us-ny/n.y.-state-finance-law-123-b"},"notice":"GroundRules: Original legal text. Not legal advice."}