Section 3002. Application

For the purposes of this article:
    (a) Except as otherwise provided, the provisions of this article shall
  apply  to  any tax which is administered by the commissioner of taxation
  and finance (hereinafter the commissioner) and which is  imposed  by  or
  authorized  to be imposed pursuant to this chapter, article two-E of the
  general city law or section 27-0923 of  the  environmental  conservation
  law.  Any  reference  to  tax  or  taxes  in such sections shall include
  special assessments, fees and other impositions which  are  administered
  by the commissioner.
    (b)  The  term "taxpayer" includes an individual, partnership, limited
  liability company, association, society, company,  corporation,  estate,
  trust, trustee, receiver, liquidator, fiduciary or other entity, whether
  appointed  by  a court or otherwise, liable for any tax imposed under or
  pursuant to the authority of the laws described in  subdivision  (a)  of
  this section or under a duty to perform an act for itself or for another
  under or pursuant to the authority of such laws.
    (c) Except to the extent explicitly provided by any such sections, the
  failure  of the commissioner or an officer or employee of the department
  to comply with a provision of such sections  shall  neither  excuse  any
  taxpayer  from  payment of any taxes shown to be owed by the taxpayer or
  excuse any taxpayer from compliance with any other duty imposed under or
  pursuant to the authority of the laws described in  subdivision  (a)  of
  this  section,  nor  cure  any procedural defect in an administrative or
  judicial proceeding or case involving such taxpayer with respect to such
  taxes shown to be owed or compliance with any such duty.
    (d) The provisions of this article shall also  apply  to  all  private
  contractors,  subcontractors, and employees thereof, under contract with
  the department for collection of outstanding tax liability.