N.Y. Tax Law Section 1080
Application of article

--- (a) General.--- The provisions of this article shall apply to the administration of and the procedures with respect to the taxes imposed by articles nine, and nine-a of this chapter for taxable years or periods ending on or after December thirty-first, nineteen hundred sixty-four.

(b)

Definitions.--- As used in this article, where not otherwise specifically defined and unless a different meaning is clearly required--- (1) The term “return” means a report or return of tax, but does not include a declaration of estimated tax.

(2)

The term “corporation” includes a corporation, association (including a limited liability company), joint stock company or other entity subject to tax under article nine, nine-a, nine-b or nine-c.

(3)

The term “person” includes a corporation, association, company, partnership, estate, trust, liquidator, fiduciary or other entity or individual liable for the tax imposed by article nine, nine-a, nine-b or nine-c, or under a duty to perform an act under this article or under article nine, nine-a, nine-b or nine-c.

Source: Section 1080 — Application of article, https://www.­nysenate.­gov/legislation/laws/TAX/1080 (updated Jan. 9, 2015; accessed Dec. 6, 2025).

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Verified:
Dec. 6, 2025

Last modified:
Jan. 9, 2015

§ 1080. Application of article's source at nysenate​.gov

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