N.Y. Comp. Codes R. & Regs. Tit. 20 § 526.2 - Person
The term person includes an individual, partnership (including a general, limited or special partnership or joint venture), society, association, joint-stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting as an agent or in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of the foregoing, and any State, municipality or instrumentality thereof.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.