New York Consolidated Laws, Tax Law - TAX § 800. Definitions

(a) Metropolitan commuter transportation district.  The metropolitan commuter transportation district (“MCTD”) means the area of the state included in the district created and governed by section twelve hundred sixty-two of the public authorities law.  The MCTD shall have two zones:

(b) Employer.  Employer means an employer required by section six hundred seventy-one of this chapter to deduct and withhold tax from wages, other than

(c) Payroll expense.  Payroll expense means wages and compensation as defined in sections 3121 and 3231 of the internal revenue code   1 (without regard to section 3121(a)(1) and section 3231(e)(2)(A)(i)), paid to all covered employees.

(d) Covered employee.  Covered employee means an employee who is employed within the MCTD.

(e) Net earnings from self-employment.  Net earnings from self-employment has the same meaning as in section 1402 of the internal revenue code   2, provided, however, that for purposes of determining whether the exclusion pursuant to paragraph 13 of subsection (a) of section 1402 of the internal revenue code applies, an individual shall not be considered a limited partner if the individual, directly or indirectly, takes part in the control, or participates in the management or operations of the partnership such that the individual is not a passive investor, regardless of the individual's title or characterization in a partnership or operating agreement.

(f) Local government employer.  Local government employer means (1) a county, city, town, village or any other political subdivision or civil division of the state, (2) a public improvement or special district, (3) a public authority, commission, community college, or public benefit corporation, (4) any other public corporation, agency or instrumentality or unit of government which exercises governmental powers under the laws of the state, or (5) in the case of a county sheriff's office in those counties where the office of sheriff is an elected position, both the county and the sheriff, shall be designated as a joint public employer for all purposes of this article.