N.Y. GCM Law § 71

§ 71. Application of part. 1. General.--The provisions of this part\nshall apply to the administration of and the procedures with respect to\nthe taxes imposed by part two, part three, part four and part five of\nthis title.\n 2. Definitions.--As used in this part: (a) the term "named parts"\nmeans parts two, three, four and five of this title;\n (b) The term "return" means a report or return of tax, but does not\ninclude a declaration of estimated tax;\n (c) The term "corporation" includes a corporation, association, joint\nstock company or other entity subject to tax under any of the named\nparts; and\n (d) The term "person" includes a corporation, association, company,\npartnership, estate, trust, liquidator, fiduciary or other entity or\nindividual liable for the tax imposed by any of the named parts or under\na duty to perform an act under any of the named parts. Upon notice to\nthe director of finance that any person is acting for any corporation in\na fiduciary capacity, such fiduciary shall assume the powers, rights,\nduties and privileges of such corporation in respect of a tax imposed by\nany of the named parts (except as otherwise specifically provided and\nexcept that the tax shall be collected from the estate or other assets\nof such corporation in the hands of such fiduciary), until notice is\ngiven that the fiduciary capacity has terminated.\n