N.Y. State Finance Law Section 123-A
Definitions

1.

Citizen. A “citizen” is any person who is a resident of the state.

2.

Taxpayer. A “taxpayer” is any citizen who has paid or is paying state income or state sales taxes.

3.

Person. A “person” is any individual, public or private corporation, political subdivision, department or agency of the state or any local government, the attorney general, an association, or any other legal entity whatsoever.

Source: Section 123-A — Definitions, https://www.nysenate.gov/legislation/laws/STF/123-A (updated Sep. 22, 2014; accessed Apr. 20, 2024).

123
Legislative purpose 123‑A
Definitions 123‑B
Action for declaratory and equitable relief 123‑C
Pleadings and procedure 123‑D
Security for costs 123‑E
Relief by the court 123‑F
Termination of action 123‑G
Costs and fees 123‑I
Existing rights and remedies preserved 123‑J
Separability

Up to date

Accessed:
Apr. 20, 2024

Last modified:
Sep. 22, 2014

§ 123-A’s source at nysenate.gov

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Location: https://newyork.public.law/laws/n.y._state_finance_law_section_123-a

Original Source: Section 123-A — Definitions, https://www.nysenate.gov/legislation/laws/STF/123-A (last accessed Aug. 20, 2023).

N.Y. State Finance Law Section 123-A Definitions

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N.Y. State Finance Law Section 123-A
Definitions