§ 1800 — Definitions

New York § 1800

• Jurisdiction: New York
• Law TAX: Tax
• Part 1: Definitions
• Art. 37: Crimes and Other Offenses, Seizures and Forfeitures

Text

§ 1800. Definitions.--(a) As used in this article, the term "person"\nshall include, but shall not be limited to, an individual, corporation\n(including a dissolved corporation), partnership, limited liability\ncompany, association, trust or estate.\n (b) As used in this article, the term "person" shall also include an\nofficer, employee or agent of a corporation; a member, manager, employee\nor agent of a partnership, limited liability company or association; an\nemployee or agent of an individual proprietorship; an employee or agent\nof an estate or trust; or a fiduciary.\n (c) As used in this article, the term "felony" and the term\n"misdemeanor" shall have the same meaning as they have in the penal law,\nand the disposition of such offenses and the sentences imposed therefor\nshall be as provided in such law except; (1) notwithstanding the\nprovisions of paragraph a of subdivision one of section 80.00 and\nparagraph (a) of subdivision one of section 80.10 of the penal law\nrelating to the fine for a felony, the court may impose a fine not to\nexceed the greater of double the amount of the underpaid tax liability\nresulting from the commission of the crime or fifty thousand dollars,\nor, in the case of a corporation the fine may not exceed the greater of\ndouble the amount of the underpaid tax liability resulting from the\ncommission of the crime or two hundred fifty thousand dollars and (2)\nnotwithstanding the provisions of subdivision one of section 80.05 and\nparagraph (b) of subdivision one of section 80.10 of the penal law\nrelating to the fine for a class A misdemeanor, the court may impose a\nfine not to exceed ten thousand dollars, except that in the case of a\ncorporation the fine may not exceed twenty thousand dollars.\n (d) As used in this article, the term "related statute" means any tax\nimposed by any law, ordinance or resolution enacted pursuant to the\nauthority of this chapter or article two-E of the general city law,\nwhile such article two-E shall remain in full force and effect, and\nadministered by the tax commission.\n (e) As used in this article, the term "related income or earnings tax\nstatute" means any law, ordinance or resolution imposed pursuant to the\nauthority of article thirty, thirty-a or thirty-b of this chapter or\narticle two-E of the general city law, while such article two-E shall\nremain in full force and effect.\n