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This entry was published on 2014-09-22
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State Finance (STF) CHAPTER 56, ARTICLE 7-A
§ 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.