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New York Consolidated Laws, Tax Law - TAX § 1080. Application of article

Current as of January 01, 2026 | Updated by Findlaw Staff

(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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Cite this article: FindLaw.com - New York Consolidated Laws, Tax Law - TAX § 1080. Application of article - last updated January 01, 2026 | https://codes.findlaw.com/ny/tax-law/tax-sect-1080/

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