123 A

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.