NY Gen City L § 25-A-1 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-1 - Meaning of Terms.

§ 1. Meaning  of  terms.--  As  used  in this local law, the following terms shall mean and include:  (a) "Administrator" means the finance administrator  or  other  fiscal officer  of  the  city charged with administration beginning in nineteen hundred seventy, of excise taxes, except with  respect  to  any  taxable year  until  and  including  the  thirty-first day of December, nineteen hundred seventy-one, such term shall mean  state  tax  commission  other than  with respect to declarations of estimated tax and payments of such tax and the withholding tax requirements provided for in part iv of this local  law.  With  respect  to  such  declarations  and   payments   and withholding  tax  requirements, until and including the thirty-first day of December, nineteen  hundred  seventy-one,  the  term  "administrator" shall  mean  state  tax  commission for any taxable year or other period beginning in nineteen hundred seventy-one.  (b) "City" means the city imposing the tax.  (c) Unless a different meaning is clearly required, any term  used  in this  local law shall have the same meaning as when used in a comparable context in the laws of the United  States  relating  to  federal  income taxes, and any reference in this local law to the internal revenue code, the  internal revenue code of nineteen hundred fifty-four or to the laws of the United States shall mean the provisions of the  internal  revenue code  of  nineteen hundred fifty-four, and amendments thereto, and other provisions of the laws of the United States relating to  federal  income taxes,  as  the same are included in this local law as an appendix or as included by reference to an appendix of a  title  enacted  by  the  same local law as enacts this local law. (The quotation of the aforesaid laws of  the  United States is intended to make them a part of this local law and to avoid constitutional uncertainties which  might  result  if  such laws were merely incorporated by reference. The quotation of a provision of  the  federal internal revenue code or of any other law of the United States shall not necessarily mean  that  it  is  applicable  to  or  has relevance to this local law.)  (d)  With  respect  to  any taxable year beginning in nineteen hundred seventy, until and including the thirty-first day of December,  nineteen hundred seventy-one, "administrative agencies of the city" shall read as "administrative  agencies  of  the  state";  "depositories  or financial agents of the city" shall be read as "depositories or  financial  agents of  the  state";  "officers or employees of the department of finance of the city"  shall  be  read  as  "officers  or  employees  of  the  state department   of   taxation   and   finance";  in  sections  seventy-two, seventy-three,  seventy-six  and  seventy-eight  (except  for  the  last sentence  thereof) "city" shall be read as "state"; "corporation counsel or appropriate officer of the city" or "corporation counsel of the city" shall be read as "state attorney general"; and the words "it"  or  "its" shall apply instead of the pronouns used where the reference is to state tax  commission.    Provided,  however,  with  respect to declaration of estimated  tax  and  payments  of  such  tax  and  the  withholding  tax requirements,  until  and  including  the  thirty-first day of December, nineteen hundred seventy-one, any such  terms  shall  be  so  read  with respect  to  any  taxable  year  or  other  period beginning in nineteen hundred seventy-one.