New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1080
Application of article
§ 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.
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In this article (18 sections)
- 1080 · Application of article
- 1081 · Notice of deficiency
- 1082 · Assessment
- 1083 · Limitations on assessment
- 1084 · Interest on underpayment
- 1085 · Additions to tax and civil penalties
- 1086 · Overpayment
- 1087 · Limitations on credit or refund
- 1088 · Interest on overpayment
- 1089 · Petition to tax commission
- 1090 · Review of tax commission decision
- 1091 · Mailing rules; holidays; miscellaneous
- 1092 · Collection, levy and liens
- 1093 · Transferees
- 1094 · Jeopardy assessment
- 1095 · Criminal penalties; cross-reference
- 1096 · General powers of tax commission
- 1097 · Disposition of revenue