Section 1. Definitions. When used in parts one through six:

1. "Taxpayer" means any corporation subject to tax;

2. "City" or "the city" means the city imposing the tax;

3. "State," "the state" or "this state" means the state of New York;

4. "Tax commission," "department of state," "department of taxation
and finance," "department of public service," and "department of
insurance," refers to agencies and departments of the state;

5. "Commission" means the tax commission of the state;

6. "Tax law," "insurance law," "private housing finance law," "public
health law," "public housing law," "finance law," "general municipal
law," "public service law," "general corporation law," "business
corporation law," "civil practice law and rules," "code of criminal
procedure," and "banking law," refer to laws of the state;

7. "Attorney General," "superintendent of insurance," "commissioner of
taxation and finance," "secretary of state," "commissioner of health,"
and "comptroller," refer to officials of the state;

8. "Director of finance" means the director of finance or other fiscal
officer of the city charged with administration of excise taxes by the
charter of the city or by other provision of law.

9. "Domestic corporation" means a corporation organized under the laws
of the state; and

10. Unless a different meaning is clearly required, any term used in
any title other than parts four and five shall have the same meaning as
when used in a comparable context in the laws of the United States
relating to federal income taxes, and any reference to the laws of the
United States shall mean the provisions of the internal revenue code of
nineteen hundred fifty-four, and amendments thereto, and other
provisions of the laws of the United States relating to federal income
taxes, as the same are included in the title appendix hereinafter set
forth or as included by reference to an appendix of another title
enacted by the same local law. (The quotation of the aforesaid laws of
the United States is intended to make them a part of any appropriate
title and to avoid constitutional uncertainties which might result if
such laws were merely incorporated by reference. The quotation of a
provision of the federal internal revenue code or of any other law of
the United States shall not necessarily mean that it is applicable to or
has relevance to any of the titles.)

11. "Title," when used in any part except parts four or five, means
all parts except parts four or five, and, when used in part four or part
five, means the part in which it is used together with part one;
provided, however, that, whenever it is used in a manner which clearly
shows that it is intended to encompass all parts, it shall be so
construed.