Legislation

Search OpenLegislation Statutes
This entry was published on 2015-01-09
The selection dates indicate all change milestones for the entire volume, not just the location being viewed. Specifying a milestone date will retrieve the most recent version of the location before that date.
SECTION 1080
Application of article
Tax (TAX) CHAPTER 60, ARTICLE 27
§ 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
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.