{"data":{"id":"us-ny/n.y.-tax-law-1080","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1080","heading":"Application of article","body":"§ 1080. Application of article.--- (a) General.--- The provisions of\nthis article shall apply to the administration of and the procedures\nwith respect to the taxes imposed by articles nine, and nine-a of this\nchapter for taxable years or periods ending on or after December\nthirty-first, nineteen hundred sixty-four.\n  (b) Definitions.--- As used in this article, where not otherwise\nspecifically defined and unless a different meaning is clearly\nrequired---\n  (1) The term \"return\" means a report or return of tax, but does not\ninclude a declaration of estimated tax.\n  (2) The term \"corporation\" includes a corporation, association\n(including a limited liability company), joint stock company or other\nentity subject to tax under article nine, nine-a, nine-b or nine-c.\n  (3) The term \"person\" includes a corporation, association, company,\npartnership, estate, trust, liquidator, fiduciary or other entity or\nindividual liable for the tax imposed by article nine, nine-a, nine-b or\nnine-c, or under a duty to perform an act under this article or under\narticle nine, nine-a, nine-b or nine-c.","path":["Tax Law","Article 27. Corporate Tax Procedure and Administration"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1080","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"c89737b74b4d09ac540672919f4662af86f47fa504527af3f0f83b83b133b66c","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-999-a","next":"us-ny/n.y.-tax-law-1081"},"notice":"GroundRules: Original legal text. Not legal advice."}