New York Consolidated Laws, Transportation Corporations Law - TCP § 10. Definitions

A gas corporation is a corporation organized to manufacture, to produce or otherwise acquire and to supply for public use artificial or natural gas or a mixture of both gases for light, heat or power and for lighting the streets and public and private buildings of cities, villages and towns in this state.  An electric corporation is a corporation organized to manufacture, to produce or otherwise acquire, and to supply for public use electricity for light, heat or power, and for lighting streets, avenues, public parks and places and public and private buildings of cities, villages and towns within this state.  A gas and electric corporation is a corporation organized for purposes of both a gas corporation and an electric corporation.