Section 11-2401. Definitions  


Latest version.
  • When used in this chapter the following terms
      shall mean or include:
        1.  "Person."  An  individual,  partnership,   society,   association,
      joint-stock  company,  corporation,  estate,  receiver, lessee, trustee,
      assignee, referee,  or  any  other  person  acting  in  a  fiduciary  or
      representative  capacity, whether appointed by a court or otherwise, and
      any combination of individuals.
        2. "Retail licensee." Any person to whom a license has been issued  by
      the  state  liquor  authority under the state alocholic beverage control
      law who sells at retail in the city, for on or off premises consumption,
      any liquor, wine or beer for the sale of which such license is required.
        3. "Return." Any return required to be filed as herein provided.
        4. "State." The state of New York.
        5. "City." The city of New York.
        6. "Commissioner." The commissioner of finance  of  the  city  of  New
      York.
        7.   "Tax   year."  June  first  of  any  calendar  year  through  May
      thirty-first of the following calendar year.
        8. "Tax appeals tribunal." The tax  appeals  tribunal  established  by
      section one hundred sixty-eight of the charter.