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This entry was published on 2015-01-09
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Application of article
§ 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, and nine-a 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

(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.