New York § 3002 Application

New York Statutes

§ 3002 — Application

New York § 3002

Law TAXTax

Part 1Taxpayers' Rights

Art. 41Taxpayers' Bill of Rights

This text of New York § 3002 (Application) 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 § 3002 (2026).

Text

  § 3002. Application. For the purposes of this article:\n  (a) Except as otherwise provided, the provisions of this article shall\napply to any tax which is administered by the commissioner of taxation\nand finance (hereinafter the commissioner) and which is imposed by or\nauthorized to be imposed pursuant to this chapter, article two-E of the\ngeneral city law or section 27-0923 of the environmental conservation\nlaw. Any reference to tax or taxes in such sections shall include\nspecial assessments, fees and other impositions which are administered\nby the commissioner.\n  (b) The term "taxpayer" includes an individual, partnership, limited\nliability company, association, society, company, corporation, estate,\ntrust, trustee, receiver, liquidator, fiduciary or other entity, whether\nap

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§ 3002. Application. For the purposes of this article:\n (a) Except as otherwise provided, the provisions of this article shall\napply to any tax which is administered by the commissioner of taxation\nand finance (hereinafter the commissioner) and which is imposed by or\nauthorized to be imposed pursuant to this chapter, article two-E of the\ngeneral city law or section 27-0923 of the environmental conservation\nlaw. Any reference to tax or taxes in such sections shall include\nspecial assessments, fees and other impositions which are administered\nby the commissioner.\n (b) The term "taxpayer" includes an individual, partnership, limited\nliability company, association, society, company, corporation, estate,\ntrust, trustee, receiver, liquidator, fiduciary or other entity, whether\nappointed by a court or otherwise, liable for any tax imposed under or\npursuant to the authority of the laws described in subdivision (a) of\nthis section or under a duty to perform an act for itself or for another\nunder or pursuant to the authority of such laws.\n (c) Except to the extent explicitly provided by any such sections, the\nfailure of the commissioner or an officer or employee of the department\nto comply with a provision of such sections shall neither excuse any\ntaxpayer from payment of any taxes shown to be owed by the taxpayer or\nexcuse any taxpayer from compliance with any other duty imposed under or\npursuant to the authority of the laws described in subdivision (a) of\nthis section, nor cure any procedural defect in an administrative or\njudicial proceeding or case involving such taxpayer with respect to such\ntaxes shown to be owed or compliance with any such duty.\n (d) The provisions of this article shall also apply to all private\ncontractors, subcontractors, and employees thereof, under contract with\nthe department for collection of outstanding tax liability.\n