New York Tax Law Section 1215 - Definitions.

  1215.  Definitions.  (a) As used in this article, the term "county"
  shall mean any county in this state, except a  county  wholly  within  a
  city.
(b) As used in this article, except where otherwise expressly provided
  in  this  article, the term "population" shall mean the number of people
  in the particular taxing jurisdiction as shown  by  the  latest  federal
  census.

Last modified: February 3, 2019