1080 - Application of article. - New York Statutes

§ 1080. Application of article.--- (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 (except section one hundred eighty), nine-a, nine-b and nine-c 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.