New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 526 - Definitions
Section 526.1 - General
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 526.1
Current through Register Vol. 46, No. 12, March 20, 2024
(a) The words, terms and phrases defined in this Part, when used in this Subchapter shall have the meanings given to them in this Part except when the context clearly indicates a different meaning. The definitions found in this Part are of terms with general application to the sales and compensating use tax, and to the administration thereof. Other definitions which are more limited in scope, generally applying to a specific type of tax, will be found within the Parts of this Subchapter to which they are applicable.
(b)
(1) The
word commissioner wherever used shall mean the Commissioner of Taxation and
Finance.
(2) The word department
wherever used shall mean the Department of Taxation and Finance.
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