§ 1080 — Application of article

§ 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