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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 29
Taxes Authorized For Cities, Counties and School Districts
PART 1
Authority to Impose Taxes
SUBPART B
Taxes Administered By State Tax Commission
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SECTION 1214
Certain sales of motor vehicles and vessels: proof required for registration of motor vehicles and vessels
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SUBPART B
Taxes Administered By State Tax Commission
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SECTION 1216
Special transitional provisions for utility services
This entry was published on 2014-09-22
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SECTION 1215
Definitions
Tax (TAX) CHAPTER 60, ARTICLE 29, PART 1, SUBPART B
§ 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.