New York Statutes

§ 1299 — Definitions

New York·Law TAX Tax·Art. 29-C Congestion Surcharge

§ 1299. Definitions.

(a)"Person" means an individual, partnership,\nlimited liability company, society, association, joint stock company,\ncorporation, estate, receiver, trustee, assignee, referee or any other\nperson acting in a fiduciary or representative capacity, whether\nappointed by a court or otherwise, any combination of individuals and\nany other form of unincorporated enterprise owned or conducted by two or\nmore persons.\n (b) "Motor vehicle" shall have the same meaning as the term is defined\nin section one hundred twenty-five of the vehicle and traffic law.\n (c) "For-hire vehicle" means a motor vehicle, other than an ambulance\nas defined by section one hundred-b of the vehicle and traffic law and a\nbus as defined in paragraph thirty-four of subdivision (b) of section\n

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