N.Y. GCM Law § 102

§ 102. Meaning of terms. (a) General.--Unless a different meaning is\nclearly required, any term used in this title shall have the same\nmeaning as when used in a comparable context in the laws of the United\nStates relating to federal income taxes, and any reference in this title\nto the laws of the United States shall mean the provisions of the\ninternal revenue code of nineteen hundred fifty-four, and amendments\nthereto, and other provisions of the laws of the United States relating\nto federal income taxes, as the same are included in this title as an\nappendix or as included by reference to an appendix of another title\nenacted by the same local law as enacts this title. (The quotation of\nthe aforesaid laws of the United States is intended to make them a part\nof this title and to avoid constitutional uncertainties which might\nresult if such laws were merely incorporated by reference. The quotation\nof a provision of the federal internal revenue code or of any other law\nof the United States shall not necessarily mean that it is applicable to\nor has relevance to this title.)\n (b) "State", "this state" or "the state" when used in this article\nshall mean the state of New York.\n (c) "City", "this city", or "the city" when used in this title shall\nmean the city imposing this tax.\n (d) "Local income taxes", when used in this title shall mean an income\ntax imposed by a political subdivision of a state.\n (e) "Tax commission" when used in this title shall mean the tax\ncommission of the state of New York.\n (f) Attorney general.--The term "attorney general" when used in this\ntitle shall mean the attorney general of the state of New York.\n (g) "Comptroller" when used in this title shall mean the comptroller\nof the state of New York.\n (h) "Title" means this local law.\n