--- (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.\n(b) Definitions.--- As used in this article, where not otherwise specifically defined and unless a different meaning is clearly required---\n(1) The term 'return' means a report or return of tax, but does not include a declaration of estimated tax.\n(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.\n(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.
New York Legal Code