123-A - Definitions. - New York Statutes

§ 123-a. Definitions. 1. Citizen. A "citizen" is any person who is a resident of the state. 2. Taxpayer. A "taxpayer" is any citizen who has paid or is paying state income or state sales taxes. 3. Person. A "person" is any individual, public or private corporation, political subdivision, department or agency of the state or any local government, the attorney general, an association, or any other legal entity whatsoever.