{"data":{"id":"us-ny/n.y.-tax-law-1291","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1291","heading":"Definitions","body":"§ 1291. Definitions. (a) \"Person\" means an individual, partnership,\nlimited liability company, society, association, joint stock company,\ncorporation, estate, receiver, trustee, assignee, referee or any other\nperson acting in a fiduciary or representative capacity, whether\nappointed by a court or otherwise, any combination of individuals and\nany other form of unincorporated enterprise owned or conducted by two or\nmore persons.\n  (b) \"City\" means a city of a million or more located in the\nmetropolitan commuter transportation district established by section\ntwelve hundred sixty-two of the public authorities law.\n  (c) \"Transportation network company\" or \"TNC\" shall have the same\nmeaning as the term is defined in article forty-four-B of the vehicle\nand traffic law.\n  (d) \"TNC prearranged trip\" shall have the same meaning as the term is\ndefined in article forty-four-B of the vehicle and traffic law.\n  (e) \"TNC driver\" shall have the same meaning as the term is defined in\narticle forty-four-B of the vehicle and traffic law.\n  (f) \"TNC vehicle\" shall have the same meaning as the term is defined\nin article forty-four-B of the vehicle and traffic law.\n  (g) \"Gross trip fare\" means the sum of the base fare charge, distance\ncharge and time charge for a complete TNC prearranged trip at the\napplicable rate charged by the TNC at the time such trip is arranged.","path":["Tax Law","Article 29-B. State Assessment Fee On Transportation Network Company Prearranged Trips"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1291","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"6a998ec761864b61694541260e222388718d72791441767a2fc6107e40e3f8ef","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1290","next":"us-ny/n.y.-tax-law-1292"},"notice":"GroundRules: Original legal text. Not legal advice."}