New York § 1080 Application of article

New York Statutes

§ 1080 — Application of article

New York § 1080

Law TAXTax

Art. 27Corporate Tax Procedure and Administration

This text of New York § 1080 (Application of article) 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. Tax § 1080 (2026).

Text

§ 1080. Application of article.---

(a)General.--- The provisions of\nthis article shall apply to the administration of and the procedures\nwith respect to the taxes imposed by articles nine, and nine-a of this\nchapter for taxable years or periods ending on or after December\nthirty-first, nineteen hundred sixty-four.\n (b) Definitions.--- As used in this article, where not otherwise\nspecifically defined and unless a different meaning is clearly\nrequired---\n (1) The term "return" means a report or return of tax, but does not\ninclude a declaration of estimated tax.\n (2) The term "corporation" includes a corporation, association\n(including a limited liability company), joint stock company or other\nentity subject to tax under article nine, nine-a, nine-b or nine-c.\n (3) The ter

Free access — add to your briefcase to read the full text and ask questions with AI

§ 1080. Application of article.--- (a) General.--- The provisions of\nthis article shall apply to the administration of and the procedures\nwith respect to the taxes imposed by articles nine, and nine-a of this\nchapter for taxable years or periods ending on or after December\nthirty-first, nineteen hundred sixty-four.\n (b) Definitions.--- As used in this article, where not otherwise\nspecifically defined and unless a different meaning is clearly\nrequired---\n (1) The term "return" means a report or return of tax, but does not\ninclude a declaration of estimated tax.\n (2) The term "corporation" includes a corporation, association\n(including a limited liability company), joint stock company or other\nentity subject to tax under article nine, nine-a, nine-b or nine-c.\n (3) The term "person" includes a corporation, association, company,\npartnership, estate, trust, liquidator, fiduciary or other entity or\nindividual liable for the tax imposed by article nine, nine-a, nine-b or\nnine-c, or under a duty to perform an act under this article or under\narticle nine, nine-a, nine-b or nine-c.\n