N.Y. Comp. Codes R. & Regs. Tit. 20 § 526.1 - General

(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.
(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.


N.Y. Comp. Codes R. & Regs. Tit. 20 § 526.1

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