Terms Used In New York Laws > Tax > Article 29 > Part 2 > Subpart B - Taxes Administered By Cities, Counties and School Districts

• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Medical physics: shall mean the branch of physics limited to the field of radiological physics. See N.Y. Education Law 8701
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Oversight: Committee review of the activities of a Federal agency or program.
• population: shall mean the number of people in the particular taxing jurisdiction as shown by the latest federal census. See N.Y. Tax Law 1215
• Radiation: shall mean all ionizing radiation above background levels or any non-ionizing radiation used in diagnostic imaging or in radiation oncology. See N.Y. Education Law 8701
• Radiological physics: shall mean diagnostic radiological physics, therapeutic radiological physics or radiation oncology physics, medical nuclear physics and medical health physics. See N.Y. Education Law 8701