New York Consolidated Laws, General City Law - GCT § 1. Meaning of terms

(a) “Administrator” means the finance administrator or other fiscal officer of the city charged with administration beginning in nineteen hundred seventy, of excise taxes, except with respect to any taxable year until and including the thirty-first day of December, nineteen hundred seventy-one, such term shall mean state tax commission other than with respect to declarations of estimated tax and payments of such tax and the withholding tax requirements provided for in part iv of this local law.  With respect to such declarations and payments and withholding tax requirements, until and including the thirty-first day of December, nineteen hundred seventy-one, the term “administrator” shall mean state tax commission for any taxable year or other period beginning in nineteen hundred seventy-one.

(b) “City” means the city imposing the tax.

(c) Unless a different meaning is clearly required, any term used in this local law shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, and any reference in this local law to the internal revenue code, the internal revenue code of nineteen hundred fifty-four or to the laws of the United States shall mean the provisions of the internal revenue code of nineteen hundred fifty-four, and amendments thereto, and other provisions of the laws of the United States relating to federal income taxes, as the same are included in this local law as an appendix or as included by reference to an appendix of a title enacted by the same local law as enacts this local law.  (The quotation of the aforesaid laws of the United States is intended to make them a part of this local law and to avoid constitutional uncertainties which might result if such laws were merely incorporated by reference.  The quotation of a provision of the federal internal revenue code or of any other law of the United States shall not necessarily mean that it is applicable to or has relevance to this local law.)

(d) With respect to any taxable year beginning in nineteen hundred seventy, until and including the thirty-first day of December, nineteen hundred seventy-one, “administrative agencies of the city” shall read as “administrative agencies of the state”;  “depositories or financial agents of the city” shall be read as “depositories or financial agents of the state”;  “officers or employees of the department of finance of the city” shall be read as “officers or employees of the state department of taxation and finance”;  in sections seventy-two, seventy-three, seventy-six and seventy-eight (except for the last sentence thereof) “city” shall be read as “state”;  “corporation counsel or appropriate officer of the city” or “corporation counsel of the city” shall be read as “state attorney general”;  and the words “it” or “its” shall apply instead of the pronouns used where the reference is to state tax commission.  Provided, however, with respect to declaration of estimated tax and payments of such tax and the withholding tax requirements, until and including the thirty-first day of December, nineteen hundred seventy-one, any such terms shall be so read with respect to any taxable year or other period beginning in nineteen hundred seventy-one.