N.Y. Tax Law § 1291 — Definitions

§ 1291. Definitions. (a) "Person" means an individual, partnership,\nlimited liability company, society, association, joint stock company,\ncorporation, estate, receiver, trustee, assignee, referee or any other\nperson acting in a fiduciary or representative capacity, whether\nappointed by a court or otherwise, any combination of individuals and\nany other form of unincorporated enterprise owned or conducted by two or\nmore persons.\n (b) "City" means a city of a million or more located in the\nmetropolitan commuter transportation district established by section\ntwelve hundred sixty-two of the public authorities law.\n (c) "Transportation network company" or "TNC" shall have the same\nmeaning as the term is defined in article forty-four-B of the vehicle\nand traffic law.\n (d) "TNC prearranged trip" shall have the same meaning as the term is\ndefined in article forty-four-B of the vehicle and traffic law.\n (e) "TNC driver" shall have the same meaning as the term is defined in\narticle forty-four-B of the vehicle and traffic law.\n (f) "TNC vehicle" shall have the same meaning as the term is defined\nin article forty-four-B of the vehicle and traffic law.\n (g) "Gross trip fare" means the sum of the base fare charge, distance\ncharge and time charge for a complete TNC prearranged trip at the\napplicable rate charged by the TNC at the time such trip is arranged.\n