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New York Tax Law Section 2 - Definitions.

Legal Research Home > New York Lawyer > Tax > New York Tax Law Section 2 - Definitions.

    § 2.  Definitions. 1. Unless otherwise expressly stated or unless the
  context or  subject  matter  otherwise  requires,  "tax  department"  or
  "department",  as used in this chapter, means the department of taxation
  and finance, "commissioner"  means  the  commissioner  of  taxation  and
  finance  or  his  delegate, and "tax commission" or "commission", in all
  matters pertaining to the administration of the division of tax appeals,
  means the tax appeals tribunal  and  in  all  other  matters  means  the
  commissioner of taxation and finance.
    2. "Comptroller" as used in this chapter means the state comptroller.
    3.  "County  treasurer"  includes  any  officer  performing the duties
  devolving upon such office under whatever name.
    4. "Infant" or "minor" as used in this chapter means a person who  has
  not attained the age of eighteen years.
    5.  The  term  "limited  liability  company"  means a domestic limited
  liability company or a foreign limited liability company, as defined  in
  section  one hundred two of the limited liability company law, a limited
  liability investment company formed pursuant  to  section  five  hundred
  seven  of  the  banking law, or a limited liability trust company formed
  pursuant to section one hundred two-a of the banking law.
    6. "Partnership and partner," unless the context  requires  otherwise,
  shall  include, but shall not be limited to, a limited liability company
  and a member thereof, respectively.

Last modified: September 7, 2006