N.Y. GCT Law § 1

Section 1. Meaning of terms.--As used in this local law, the following\nterms shall mean and include:\n (a) "Administrator" means the finance administrator or other fiscal\nofficer of the city charged with administration beginning in nineteen\nhundred seventy, of excise taxes, except with respect to any taxable\nyear until and including the thirty-first day of December, nineteen\nhundred seventy-one, such term shall mean state tax commission other\nthan with respect to declarations of estimated tax and payments of such\ntax and the withholding tax requirements provided for in part iv of this\nlocal law. With respect to such declarations and payments and\nwithholding tax requirements, until and including the thirty-first day\nof December, nineteen hundred seventy-one, the term "administrator"\nshall mean state tax commission for any taxable year or other period\nbeginning in nineteen hundred seventy-one.\n (b) "City" means the city imposing the tax.\n (c) Unless a different meaning is clearly required, any term used in\nthis local law shall have the same meaning as when used in a comparable\ncontext in the laws of the United States relating to federal income\ntaxes, and any reference in this local law to the internal revenue code,\nthe internal revenue code of nineteen hundred fifty-four or to the laws\nof the United States shall mean the provisions of the internal revenue\ncode of nineteen 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 this local law as an appendix or as\nincluded by reference to an appendix of a title enacted by the same\nlocal law as enacts this local law. (The quotation of the aforesaid laws\nof the United States is intended to make them a part of this local law\nand to avoid constitutional uncertainties which might result if such\nlaws were merely incorporated by reference. The quotation of a provision\nof the federal internal revenue code or of any other law of the United\nStates shall not necessarily mean that it is applicable to or has\nrelevance to this local law.)\n (d) With respect to any taxable year beginning in nineteen hundred\nseventy, until and including the thirty-first day of December, nineteen\nhundred seventy-one, "administrative agencies of the city" shall read as\n"administrative agencies of the state"; "depositories or financial\nagents of the city" shall be read as "depositories or financial agents\nof the state"; "officers or employees of the department of finance of\nthe city" shall be read as "officers or employees of the state\ndepartment of taxation and finance"; in sections seventy-two,\nseventy-three, seventy-six and seventy-eight (except for the last\nsentence thereof) "city" shall be read as "state"; "corporation counsel\nor appropriate officer of the city" or "corporation counsel of the city"\nshall be read as "state attorney general"; and the words "it" or "its"\nshall apply instead of the pronouns used where the reference is to state\ntax commission. Provided, however, with respect to declaration of\nestimated tax and payments of such tax and the withholding tax\nrequirements, until and including the thirty-first day of December,\nnineteen hundred seventy-one, any such terms shall be so read with\nrespect to any taxable year or other period beginning in nineteen\nhundred seventy-one.\n