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.
(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.
Notes
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