N.Y. GCM Law § 1

Section 1. Definitions. When used in parts one through six:\n 1. "Taxpayer" means any corporation subject to tax;\n 2. "City" or "the city" means the city imposing the tax;\n 3. "State," "the state" or "this state" means the state of New York;\n 4. "Tax commission," "department of state," "department of taxation\nand finance," "department of public service," and "department of\ninsurance," refers to agencies and departments of the state;\n 5. "Commission" means the tax commission of the state;\n 6. "Tax law," "insurance law," "private housing finance law," "public\nhealth law," "public housing law," "finance law," "general municipal\nlaw," "public service law," "general corporation law," "business\ncorporation law," "civil practice law and rules," "code of criminal\nprocedure," and "banking law," refer to laws of the state;\n 7. "Attorney General," "superintendent of insurance," "commissioner of\ntaxation and finance," "secretary of state," "commissioner of health,"\nand "comptroller," refer to officials of the state;\n 8. "Director of finance" means the director of finance or other fiscal\nofficer of the city charged with administration of excise taxes by the\ncharter of the city or by other provision of law.\n 9. "Domestic corporation" means a corporation organized under the laws\nof the state; and\n 10. Unless a different meaning is clearly required, any term used in\nany title other than parts four and five shall have the same meaning as\nwhen used in a comparable context in the laws of the United States\nrelating to federal income taxes, and any reference to the laws of the\nUnited States shall mean the provisions of the internal revenue code of\nnineteen hundred fifty-four, and amendments thereto, and other\nprovisions of the laws of the United States relating to federal income\ntaxes, as the same are included in the title appendix hereinafter set\nforth or as included by reference to an appendix of another title\nenacted by the same local law. (The quotation of the aforesaid laws of\nthe United States is intended to make them a part of any appropriate\ntitle and to avoid constitutional uncertainties which might result if\nsuch laws were merely incorporated by reference. The quotation of a\nprovision of the federal internal revenue code or of any other law of\nthe United States shall not necessarily mean that it is applicable to or\nhas relevance to any of the titles.)\n 11. "Title," when used in any part except parts four or five, means\nall parts except parts four or five, and, when used in part four or part\nfive, means the part in which it is used together with part one;\nprovided, however, that, whenever it is used in a manner which clearly\nshows that it is intended to encompass all parts, it shall be so\nconstrued.\n