§ 849-A Definitions
§ 849-B Establishment and Administration of Centers
§ 849-C Application Procedures
§ 849-D Payment Procedures
§ 849-E Funding
§ 849-F Rules and Regulations
§ 849-G Reports

Terms Used In New York Laws > Judiciary > Article 21-A - Community Dispute Resolution Centers Program

  • Article: means a prose composition, including commentaries, reviews, editorials, op-eds, letters to the editor, and reader comments on articles. See N.Y. Tax Law 1101
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Customer: shall include : every purchaser of tangible personal property or services; every patron paying or liable for the payment of any amusement charge; and every occupant of a room or rooms in a hotel. See N.Y. Tax Law 1131
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • diesel motor fuel: means diesel motor fuel as defined in subdivision fourteen of section two hundred eighty-two of this chapter. See N.Y. Tax Law 1101
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Entertainment event: shall include concerts, athletic contests or exhibitions, other than amateur sports competition, and other similar forms of entertainment, irrespective of both the kind of facility or site where such event is held and whether such event has an admission charge subject to tax, where the person or persons performing at such event do not perform on a regular, systematic or recurring basis at the same location. See N.Y. Tax Law 1131
  • Entertainment promoter: shall include any person who either directly or indirectly rents, leases or grants a license to use space to an entertainment vendor at the facility or site of an entertainment event, or who under any other arrangement authorizes such a vendor to sell tangible personal property at such facility or site, and any person who has any management responsibility with respect to such a vendor making such sales at such an event. See N.Y. Tax Law 1131
  • Entertainment vendor: shall include any person who makes sales of tangible personal property subject to tax at an entertainment event. See N.Y. Tax Law 1131
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • hotel: includes an apartment hotel, a motel, boarding house or club, whether or not meals are served. See N.Y. Tax Law 1101
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • motor fuel: means motor fuel as defined in subdivision two of section two hundred eighty-two of this chapter. See N.Y. Tax Law 1101
  • person required to collect any tax imposed by this article: shall include : every vendor of tangible personal property or services; every recipient of amusement charges; every operator of a hotel; and every marketplace provider with respect to sales of tangible personal property it facilitates as described in paragraph one of subdivision (e) of section eleven hundred one of this article. See N.Y. Tax Law 1131
  • Personal property: All property that is not real property.
  • Petroleum products: means diesel motor fuel as defined in subdivision fourteen of section two hundred eighty-two of this chapter, other than kerosene or propane used for residential purposes, or motor fuel as defined in subdivision two of section two hundred eighty-two of this chapter. See N.Y. Tax Law 1101
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Show: shall include a flea market, craft show, antique show, coin show, stamp show, comic book show, fair and any similar show, whether held regularly or of a temporary nature, at which more than one vendor displays for sale or sells tangible personal property or services subject to tax. See N.Y. Tax Law 1131
  • Show promoter: shall include any person who, either directly or indirectly, rents, leases or grants a license to use space to any person for the display for sale or for the sale of tangible personal property or services subject to tax, at more than three shows during the calendar year, or who operates more than three shows during the calendar year. See N.Y. Tax Law 1131
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Tax: shall include any tax imposed by sections eleven hundred five, or eleven hundred ten, and any amount payable to the tax commission by a person required to file a return, as provided in section eleven hundred thirty-seven. See N.Y. Tax Law 1131
  • Temporary vendor: shall include any person who makes sales of tangible personal property or services subject to tax (other than at a show or entertainment event) in not more than two consecutive quarterly periods in any twelve month period, as such quarterly periods are described in subdivision (b) of section eleven hundred thirty-six of this article. See N.Y. Tax Law 1131
  • vendor: includes :

    (A) A person making sales of tangible personal property or services, the receipts from which are taxed by this article;

    (B) A person maintaining a place of business in the state and making sales, whether at such place of business or elsewhere, to persons within the state of tangible personal property or services, the use of which is taxed by this article;

    (C) A person who solicits business either:

    (I) by employees, independent contractors, agents or other representatives; or

    (II) by distribution of catalogs or other advertising matter, without regard to whether such distribution is the result of regular or systematic solicitation, if such person has some additional connection with the state which satisfies the nexus requirement of the United States constitution; and by reason thereof makes sales to persons within the state of tangible personal property or services, the use of which is taxed by this article;

    (D) A person who makes sales of tangible personal property or services, the use of which is taxed by this article, and who regularly or systematically delivers such property or services in this state by means other than the United States mail or common carrier;

    (E) A person who regularly or systematically solicits business in this state by the distribution, without regard to the location from which such distribution originated, of catalogs, advertising flyers or letters, or by any other means of solicitation of business, to persons in this state and by reason thereof makes sales to persons within the state of tangible personal property, the use of which is taxed by this article, if such solicitation satisfies the nexus requirement of the United States constitution;

    (F) A person making sales of tangible personal property, the use of which is taxed by this article, where such person retains an ownership interest in such property and where such property is brought into this state by the person to whom such property is sold and the person to whom such property is sold becomes or is a resident or uses such property in any manner in carrying on in this state any employment, trade, business or profession;

    (G) Any other person making sales to persons within the state of tangible personal property or services, the use of which is taxed by this article, who may be authorized by the commissioner of taxation and finance to collect such tax by part IV of this article;

    (H) The state of New York, any of its agencies, instrumentalities, public corporations (including a public corporation created pursuant to agreement or compact with another state or Canada) or political subdivisions when such entity sells services or property of a kind ordinarily sold by private persons; and

    (I) A seller of tangible personal property or services, the use of which is taxed by this article if either (I) an affiliated person that is a vendor as otherwise defined in this paragraph uses in the state trademarks, service marks, or trade names that are the same as those the seller uses; or (II) an affiliated person engages in activities in the state that inure to the benefit of the seller, in its development or maintenance of a market for its goods or services in the state, to the extent that those activities of the affiliate are sufficient to satisfy

    the nexus requirement of the United States constitution. See N.Y. Tax Law 1101