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Statutes > New York Laws > TAX - Tax > Article 29 - TAXES AUTHORIZED FOR CITIES, COUNTIES AND SCHOOL DISTRICTS > Part 1 - AUTHORITY TO IMPOSE TAXES > Sub Part B - (1210 - 1218) TAXES ADMINISTERED BY STATE TAX COMMISSION > 1215 - Definitions.

STATE STATUTES & CODES

NEW YORK STATUTES AND CODES

1215 - Definitions.

§ 1215. Definitions. (a) As used in this article, the term "county" shall mean any county in this state, except a county wholly within a city. (b) As used in this article, except where otherwise expressly provided in this article, the term "population" shall mean the number of people in the particular taxing jurisdiction as shown by the latest federal census.

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