New York Statutes
§ 1215 — Definitions
New York § 1215
JurisdictionNew York
Law TAXTax
Part 1Authority to Impose Taxes
Subpart BTaxes Administered By State Tax Commission
Art. 29Taxes Authorized For Cities, Counties and School Districts
This text of New York § 1215 (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. Tax § 1215 (2026).
Text
§ 1215. Definitions.
(a)As used in this article, the term "county"\nshall mean any county in this state, except a county wholly within a\ncity.\n (b) As used in this article, except where otherwise expressly provided\nin this article, the term "population" shall mean the number of people\nin the particular taxing jurisdiction as shown by the latest federal\ncensus.\n
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Nearby Sections
15
§ 1201-E
Credit§ 1202-AA*2
Occupancy tax in the city of White Plains§ 1202-AA*3
Hotel or motel taxes in Schoharie county§ 1202-AA*4
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Hotel or motel taxes in Orange countyCite This Page — Counsel Stack
Bluebook (online)
New York § 1215, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/1215.