New York Statutes
§ 123-A — Definitions
New York § 123-A
This text of New York § 123-A (Definitions) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.Y. State Finance § 123-A (2026).
Text
§ 123-a. Definitions.
1.Citizen. A "citizen" is any person who is a\nresident of the state.\n 2. Taxpayer. A "taxpayer" is any citizen who has paid or is paying\nstate income or state sales taxes.\n 3. Person. A "person" is any individual, public or private\ncorporation, political subdivision, department or agency of the state or\nany local government, the attorney general, an association, or any other\nlegal entity whatsoever.\n
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Nearby Sections
10
§ 123
Legislative purpose§ 123-A
Definitions§ 123-C
Pleadings and procedure§ 123-D
Security for costs§ 123-E
Relief by the court§ 123-F
Termination of action§ 123-G
Costs and fees§ 123-J
SeparabilityCite This Page — Counsel Stack
Bluebook (online)
New York § 123-A, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/STF/123-A.