N.Y.
Tax Law Section 3002
Application
(a)
Except as otherwise provided, the provisions of this article shall apply to any tax which is administered by the commissioner of taxation and finance (hereinafter the commissioner) and which is imposed by or authorized to be imposed pursuant to this chapter, article two-E of the general city law or Environmental Conservation Law § 27-0923 (Special assessments on hazardous wastes generated)section 27-0923 of the environmental conservation law. Any reference to tax or taxes in such sections shall include special assessments, fees and other impositions which are administered by the commissioner.(b)
The term “taxpayer” includes an individual, partnership, limited liability company, association, society, company, corporation, estate, trust, trustee, receiver, liquidator, fiduciary or other entity, whether appointed by a court or otherwise, liable for any tax imposed under or pursuant to the authority of the laws described in subdivision (a) of this section or under a duty to perform an act for itself or for another under or pursuant to the authority of such laws.(c)
Except to the extent explicitly provided by any such sections, the failure of the commissioner or an officer or employee of the department to comply with a provision of such sections shall neither excuse any taxpayer from payment of any taxes shown to be owed by the taxpayer or excuse any taxpayer from compliance with any other duty imposed under or pursuant to the authority of the laws described in subdivision (a) of this section, nor cure any procedural defect in an administrative or judicial proceeding or case involving such taxpayer with respect to such taxes shown to be owed or compliance with any such duty.(d)
The provisions of this article shall also apply to all private contractors, subcontractors, and employees thereof, under contract with the department for collection of outstanding tax liability.
Source:
Section 3002 — Application, https://www.nysenate.gov/legislation/laws/TAX/3002 (updated Sep. 22, 2014; accessed Oct. 26, 2024).
