Internal prototype — noindexed, not linked from public navigation yet.

N.Y. STF Law § 123-A

This is the official text of N.Y. STF Law § 123-A, part of New York’s STF Law — part of the compiled statutory law of New York, published by the state as "STF Law." Browse the sections below, each linked to its official government source.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

Definitions

Official statutory text

§ 123-a. Definitions. 1. Citizen. A "citizen" is any person who is a\nresident of the state.\n 2. Taxpayer. A "taxpayer" is any citizen who has paid or is paying\nstate income or state sales taxes.\n 3. Person. A "person" is any individual, public or private\ncorporation, political subdivision, department or agency of the state or\nany local government, the attorney general, an association, or any other\nlegal entity whatsoever.\n

Status: in_force · Read it on the official government site

Need a lawyer in New York?

Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.