Chapter 1 Department of Finance
Chapter 2 Real Property Assessment, Taxation and Charges
Chapter 3 Tax Liens and Tax Sales
Chapter 4 Tax Lien Foreclosure by Action in Rem
Chapter 5 City Unincorporated Business Income Tax
Chapter 6 City Business Taxes
Chapter 7 Commercial Rent or Occupancy Tax
Chapter 8 Tax On Commercial Motor Vehicles and Motor Vehicles for Transportation of Passengers
Chapter 9 Tax Upon Foreign and Alien Insurers
Chapter 10 Occupancy Tax for Low Rent Housing and Slum Clearance
Chapter 11 Utility Tax
Chapter 12 Horse Race Admissions Tax
Chapter 13 Cigarette Tax
Chapter 14 Tax On Transfer of Taxicab Licenses
Chapter 16 Tax On Containers
Chapter 17 City Personal Income Tax On Residents
Chapter 19 Earnings Tax On Nonresidents
Chapter 20 Sales, Excise and Related Taxes
Chapter 21 Real Property Transfer Tax
Chapter 22 Tax On Owners of Motor Vehicles
Chapter 23 Surcharge On Off-Track Winnings
Chapter 23-A Enhanced 911 Telephone Surcharge
Chapter 23-B Wireless Communications Service Surcharge
Chapter 23-C Wireless Communications Surcharge
Chapter 24 Tax On Retail Licensees of the State Liquor Authority
Chapter 25 Tax On Occupancy of Hotel Rooms
Chapter 26 Tax On Mortgages
Chapter 27 Annual Vault Charge
Chapter 28 Claims Against Fire Insurance Proceeds
Chapter 29 Tax Expenditure Evaluation
Chapter 30 New York City Sustainable Energy Loan Program
Chapter 30*2 Ground Floor and Second Floor Commercial Premises Registry
Chapter 40 Crimes and Other Offenses: Seizures and Forfeitures

Terms Used In New York Laws > New York City Administrative Code > Title 11

  • Academic year: shall mean the regular school year beginning July first and ending June thirtieth. See N.Y. Education Law 651
  • accredited investor: shall mean (i) a natural person whose individual net worth (or joint net worth with his or her spouse) will exceed one million dollars at the time of purchase, or (ii) a natural person who has an individual income (exclusive of any income attributable to a spouse) of more than two hundred thousand dollars for

    the past two years or joint income with a spouse of more than three hundred thousand dollars in each of those years and has a reasonable expectation of reaching the same income level in the current year, or (iii) an entity in which each equity owner is an accredited investor under subparagraph (i) or (ii) of this paragraph, or (iv) either an organization described in section 501 (C)(3) of the Internal Revenue Code of 1986, as amended, a corporation, a Massachusetts or similar business trust, or a partnership, in each case not formed for the specific purpose of acquiring the securities being offered, and with total assets in excess of five million dollars, or (v) a trust, with total assets in excess of five million dollars, not formed for the specific purpose of acquiring the securities, whose purchase of the securities is directed by a person who has such knowledge and experience in business and financial matters that he or she is capable, as defined by the Securities Act of 1933, as amended, of evaluating the merits and risks of the prospective investment, or a bank, as defined in section 3(a)(2) of the Securities Act of 1933, as amended, (A) acting in its fiduciary capacity as trustee, or (B) subscribing for the purchase of securities being offered on its own behalf. See

  • Acquittal:
    1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
    2. A verdict of "not guilty."
     
  • Adirondack park: shall include all lands located in the forest preserve counties of the Adirondacks within the following described boundaries, to wit: Beginning at the most southerly corner of lot 166 of the John Glen and 44 Others Patent in the line between such patent and the twenty-first allotment of the Kayaderosseras Patent; thence northeasterly along the said line and along the southerly bounds of John Glen and 44 Others Patent and of the Sanders Patent to the southeasterly corner of the Sanders Patent; thence continuing northeasterly along the division line between the twenty-second and twenty-fourth allotments of the Kayaderosseras Patent to the southeasterly corner of the twenty-fourth allotment of the Kayaderosseras Patent; thence northerly along the division line between the twenty-fourth and the twenty-fifth allotments of that patent to the northeasterly corner of the twenty-fourth allotment; thence easterly along the north line of the twenty-fifth allotment and the southerly lines of John Glen and 44 Others Patent, the Luzerne Tract and the Glen Patent to the southeasterly corner of the Glen Patent; thence northerly along the easterly lines of the Glen Patent and the Luzerne Tract to the northwesterly corner of the Queensbury Patent; thence easterly along the northerly bounds of the Queensbury Patent to the northeasterly corner thereof; thence southerly along the easterly bounds of the Queensbury Patent to the northwesterly corner of the Kingsbury Patent; thence easterly along the northerly bounds of the Kingsbury Patent to the southwesterly corner of the Artillery Patent; thence northerly along the westerly line of the Artillery Patent to the northwesterly corner of the Artillery Patent; thence easterly along the northerly bounds of the Artillery Patent to the southwesterly corner of the town of Whitehall; thence northerly along the westerly line of the town of Whitehall to the southern boundary of the town of Dresden; thence in a general northerly and easterly direction along the town line to the state boundary at the outlet of South Bay; thence in a northerly direction along the state boundary to the northeastern corner of the town of Peru in Clinton county; thence in a westerly direction to the low water line of Valcour Island; thence in a general northerly and westerly direction along the northern shore of Valcour Island to the northern boundary of the town of Peru; thence in a westerly direction along the northern boundary of the town of Peru to the eastern edge of the Delaware and Hudson railroad right-of-way; thence southerly along said eastern edge of the railroad right-of-way to the intersection of said right-of-way with the eastern edge of the right-of-way of U. See
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Advance payment: means a payment or payments made by a state agency to a not-for-profit organization for services rendered pursuant to a written directive or as the result of exercising an advance payment provision included in a contract or renewal contract. See N.Y. State Finance Law 179-Q
  • advance ticket: shall mean a ticket of admission sold more than twelve hours in advance of the time of performance of the event for which the ticket is purchased. See
  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Advisory committee: means the New York invasive species advisory committee established by section 9-1707 of this title. See
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • agency: shall mean any officer, board, commission, department, or other agency of the municipality, or the authority or any other public authority, designated by the local legislative body to carry out the functions vested in the agency under this article or delegated to the agency by the local legislative body in order to carry out the purposes and provisions of this article. See N.Y. Public Housing Law 211
  • agreements: shall mean continuing care at home or continuing care retirement contracts as defined in this article. See N.Y. Public Health Law 4601
  • AIDS home care program: means a coordinated plan of care and services provided at home to persons who are medically eligible for placement in a hospital or residential health care facility and who (a) are diagnosed by a physician as having acquired immune deficiency syndrome (AIDS), or (b) are deemed by a physician, within his judgment, to be infected with the etiologic agent of acquired immune deficiency syndrome, and who has an illness, infirmity or disability which can be reasonably ascertained to be associated with such infection. See N.Y. Public Health Law 3602
  • Alcohol: means ethyl alcohol, hydrated oxide of ethyl or spirit of wine, from whatever source or by whatever process produced. See N.Y. Tax Law 420
  • Allegation: something that someone says happened.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Amortization: Paying off a loan by regular installments.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appearance bond: means a bail bond in which the only obligor is the principal. See N.Y. Criminal Procedure Law 500.10
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arraignment: A proceeding in which an individual who is accused of committing a crime is brought into court, told of the charges, and asked to plead guilty or not guilty.
  • Arrest: Taking physical custody of a person by lawful authority.
  • art merchant: includes an auctioneer who sells such works at public auction, and except in the case of multiples, includes persons, not otherwise defined or treated as art merchants herein, who are consignors or principals of auctioneers. See
  • Artist: means the creator of a work of fine art or, in the case of multiples, the person who conceived or created the image which is contained in or which constitutes the master from which the individual print was made. See
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • Authorized depositor: means the comptroller with respect to linked deposits made by the comptroller and the commissioner of taxation and finance with respect to linked deposits made by the commissioner of taxation and finance. See N.Y. State Finance Law 213
  • authorship: refers to the creator of a work of fine art or multiple or to the period, culture, source or origin, as the case may be, with which the creation of such work is identified in the description of the work. See
  • Autographed: means bearing the actual signature of a sports personality, signed by such individual's own hand. See
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Bail: means cash bail, a bail bond or money paid with a credit card. See N.Y. Criminal Procedure Law 500.10
  • Bail bond: means a written undertaking, executed by one or more obligors, that the principal designated in such instrument will, while at liberty as a result of an order fixing bail and of the posting of the bail bond in satisfaction thereof, appear in a designated criminal action or proceeding when his attendance is required and otherwise

    render himself amenable to the orders and processes of the court, and that in the event that he fails to do so the obligor or obligors will pay to the people of the state of New York a specified sum of money, in the amount designated in the order fixing bail. See N.Y. Criminal Procedure Law 500.10

  • Balanced budget: A budget in which receipts equal outlays.
  • banking law: refer to laws of the state;

    4. See N.Y. New York City Administrative Code 11-601

  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Basic cost of cigarettes: shall mean the invoice cost of cigarettes to the agent who purchases from the manufacturer, or the replacement cost of cigarettes to the agent, in the quantity last purchased, whichever is lower, less all trade discounts, except discounts for cash, to which shall be added the full face value of any stamps which may be required by law. See N.Y. Tax Law 483
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Bequest: Property gifted by will.
  • Biodiesel: shall mean either "qualified biodiesel" or "unqualified biodiesel. See N.Y. Tax Law 282
  • board: means "board of directors". See
  • Board: shall mean the board of trustees of the New York state higher education services corporation. See N.Y. Education Law 651
  • Board: shall mean the medical equipment service agency advisory board created by section thirty-six hundred fifty-five of this article. See N.Y. Public Health Law 3650
  • Board: means the board created by subdivision five of this section. See N.Y. New York City Administrative Code 11-2801
  • Brand owner: means any person who is a manufacturer of any liquor or wine for which a brand or trade name label has been registered with and approved by the state liquor authority pursuant to section one hundred seven-a of the alcoholic beverage control law. See N.Y. Tax Law 420
  • business capital: means all assets, other than investment capital and stock issued by the taxpayer, less liabilities not deducted from investment capital. See N.Y. Tax Law 208
  • Business capital: when used in this chapter shall mean all assets of the unincorporated business other than investment capital, less liabilities of the unincorporated business not deducted from investment capital, except that cash on hand and on deposit shall be treated as investment capital or as business capital as the taxpayer may elect. See N.Y. New York City Administrative Code 11-501
  • business income: means entire net income minus investment income and other exempt income. See N.Y. Tax Law 208
  • Business income: when used in this chapter shall mean unincorporated business entire net income minus investment income. See N.Y. New York City Administrative Code 11-501
  • calendar year: means a period of twelve calendar months (or any shorter period beginning on the date the taxpayer becomes subject to the tax imposed by this article) ending on the thirty-first day of December, provided the taxpayer keeps its books on the basis of such period or on the basis of any period ending on any day other than the last day of a calendar month, or provided the taxpayer does not keep books, and includes, in case the taxpayer changes the period on the

    basis of which it keeps its books from a fiscal year to a calendar year, the period from the close of its last old fiscal year up to and including the following December thirty-first. See N.Y. Tax Law 208

  • candidate: means an individual who seeks nomination for election, or election, to any public office or party position to be voted for at a primary, general or special or New York city community school district election or election for trustee of the Long Island Power Authority, whether or not the public office or party position has been specifically identified at such time and whether or not such individual is nominated or elected, and, for purposes of this subdivision, an individual shall be deemed to seek nomination for election, or election, to an office or position, if he has (1) taken the action necessary to qualify himself for nomination for election, or election, or (2) received contributions or made expenditures, given his consent for any other person to receive contributions or make expenditures, with a view to bringing about his nomination for election, or election, to any office or position at any time whether in the year in which such contributions or expenditures are made or at any other time; and

    8. See

  • Cannabinoid: means the phytocannabinoids found in hemp and does not include synthetic cannabinoids as that term is defined in subdivision (g) of schedule I of section thirty-three hundred six of this chapter. See N.Y. Public Health Law 3398
  • Cannabinoid hemp: means any hemp and any product processed or derived from hemp, that is used for human consumption provided that when such product is packaged or offered for retail sale to a consumer, it shall not have a concentration of more than three tenths of a percent delta-9 tetrahydrocannabinol. See N.Y. Public Health Law 3398
  • Case law: The law as laid down in cases that have been decided in the decisions of the courts.
  • Cash bail: means a sum of money, in the amount designated in an order fixing bail, posted by a principal or by another person on his behalf with a court or other authorized public servant or agency, upon the condition that such money will become forfeit to the people of the state of New York if the principal does not comply with the directions of a court requiring his attendance at the criminal action or proceeding involved or does not otherwise render himself amenable to the orders and processes of the court. See N.Y. Criminal Procedure Law 500.10
  • Catskill park: shall include all lands located in the counties of Greene, Delaware, Ulster and Sullivan within the following described boundaries, to wit: Beginning in Ulster county at the intersection of the easterly line of the Hardenburgh Patent with the southerly bounds of the Rondout Reservoir; thence running southwesterly along the easterly line of Great Lot 4 of the Hardenburgh Patent to the southeasterly corner of lot one of the East Allotment, east division of Great Lot 4; thence northwesterly along the southerly bounds of lots one, 7, 8, 14, 17, 22, 26, 33, 37 and 46 of said East Allotment, east division of Great Lot 4 and along the southerly bounds of lots 67, 49, 48, 47, 46, 45, 44, 43, 42 and 41 of the Middle Allotment, east division of Great Lot 4 to the center of the Neversink creek; thence northerly along the center of the Neversink creek to the southeasterly corner of lot 37 of the West Allotment, east division of Great Lot 4; thence northwesterly along the southerly bounds of lots 37, 27, 22, 11 and 6 of said West Allotment, east division of Great Lot 4 to a point in the easterly line of the town of Rockland in Sullivan county; thence southerly along the easterly line of the town of Rockland in Sullivan county to the northeasterly corner of the town of Liberty; thence northwesterly along the northerly line of the town of Liberty in Sullivan county to the southwesterly corner of lot 120 of the East Allotment, middle division of Great Lot 4; thence northwesterly along the southerly bounds of lots 119 and 118 of the East Allotment, middle division of Great Lot 4 to a point in the center of the Willowemoc creek; thence westerly down the center of the Willowemoc creek to its confluence with the Beaver Kill; thence northwesterly down

    the center of said Beaver Kill to the southwesterly line of the town of Colchester in Delaware county; thence northwesterly along said southwesterly line of the town of Colchester in Delaware county to the westerly bank of the east branch of the Delaware river; thence along the westerly bank of the said east branch of the Delaware river and the westerly bounds of the Pepacton reservoir to its intersection with the mouth of the Bush Kill at or near the village of Arkville; thence up along the center of said Bush Kill to the New York Central Railroad; thence along the said New York Central Railroad easterly to the line between the counties of Delaware and Ulster; thence northeasterly along that line to the southerly line of Greene county; thence northwesterly along the southerly line of Greene county to the southwesterly corner of Great Lot No. See

  • Census: means the decennial census performed by the bureau of the census of the United States department of commerce. See N.Y. State Finance Law 213
  • Centralized contract: means any contract for the purchase of commodities or services, established or approved by the commissioner of general services as meeting the state's requirements including, but not limited to, any contract let by the federal government, other state or local governments or purchasing consortia. See N.Y. State Finance Law 160
  • Certificate of approval: means the document approved by the director of the budget that authorizes an agency to expend funds in accordance with section forty-nine of this chapter. See N.Y. State Finance Law 179-Q
  • Certificate of authenticity: means a written statement by an art merchant confirming, approving or attesting to the authorship of a work of fine art or multiple, which is capable of being used to the advantage or disadvantage of some person. See
  • certificate of authority: shall mean an authorization in writing, approved by the council and issued by the commissioner, for an operator to operate a continuing care retirement community and to enter into continuing care retirement contracts and continuing care at home contracts pertaining to such community. See N.Y. Public Health Law 4601
  • certificate of authority: shall mean an authorization in writing, approved by the council and issued by the commissioner, for an operator to operate a fee-for-service continuing care retirement community and to enter into fee-for-service continuing care contracts pertaining to such community. See N.Y. Public Health Law 4651
  • Certified business: means a business located in an empire zone created pursuant to article eighteen-B of the general municipal law and certified pursuant to such article as eligible for the benefits referred to in section nine hundred sixty-six of such article. See N.Y. State Finance Law 213
  • Certified home health agency: means a home care services agency which possesses a valid certificate of approval issued pursuant to the provisions of this article, or a residential health care facility or hospital possessing a valid operating certificate issued under article twenty-eight of this chapter which is authorized under section thirty-six hundred ten of this article to provide a long term home health care program. See N.Y. Public Health Law 3602
  • Certified minority-or women-owned business: means any minority-or women-owned business enterprise as defined in section three hundred ten of the executive law and certified pursuant to section three hundred fourteen of the executive law. See N.Y. State Finance Law 213
  • Chain store: shall mean any person or persons who owns or maintains fifteen or more retail outlets in New York state, having one hundred percent common ownership, through which cigarettes are sold at retail. See N.Y. Tax Law 483
  • Chambers: A judge's office.
  • Charge to the jury: The judge's instructions to the jury concerning the law that applies to the facts of the case on trial.
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • chore services: means the provision of light work or household tasks which do not require the services of a trained homemaker. See N.Y. Public Health Law 3602
  • Cigar: shall include , except where expressly excluded, any little cigar. See N.Y. Tax Law 470
  • city: shall mean the city of New York; and

    (2) "state" shall mean the state of New York. See N.Y. New York City Administrative Code 11-4001

  • clearly identified candidate: means that:

    (a) the name of the candidate involved appears;

    (b) a photograph or drawing of the candidate appears; or

    (c) the identity of the candidate is apparent by unambiguous reference. See

  • CNG: means fuel comprised primarily of methane, stored in either a gaseous or liquid state, suitable for use and consumption in the engine of a motor vehicle. See N.Y. Tax Law 282
  • Collect: shall mean to store information, including via cookie technology, for purposes of retrieval at a later time to initiate communication with or make determinations about the person who is the subject of such information. See N.Y. State Technology Law 202
  • Collectible: means an autographed sports item including, but not limited to, a photograph, book, ticket, plaque, sports program, trading card, item of sports equipment or clothing, or other sports memorabilia sold or offered for sale in or from this state by a dealer to a consumer for twenty-five dollars or more. See
  • commercial fisherman: means a person licensed by an appropriate federal or state agency for the purpose of engaging in the commercial harvesting of fish and who is engaged in the business of harvesting fish for sale. See N.Y. Tax Law 300
  • commercial fishing vessel: means a vessel which is used directly and predominantly in the harvesting of fish for sale and, if such vessel is required to be documented with the United States Coast Guard, it is

    currently documented with the United States Coast Guard and has a current fisheries endorsement on such documentation. See N.Y. Tax Law 300

  • Commercial gallonage: means gallonage (1) which is non-highway diesel motor fuel or residual petroleum product, (2) which is included in the full measure of the non-highway diesel motor fuel component or the residual petroleum product component of the tax imposed under section three hundred one-a of this article, (3) which does not (and will not) qualify (A) for the utility credit or reimbursement provided for in section three hundred one-d of this article, (B) as "manufacturing gallonage" as such term is defined in subdivision (m) of this section, (C) for the not-for-profit organization exemption provided for in subdivision (h) of section three hundred one-b of this article, or (D) for the heating exemption provided for in paragraph two of subdivision (d) of section three hundred one-b of this article or the heating reimbursement provided for in paragraph two of subdivision (a) of section three hundred one-c of this article, and (4) which will not be used nor has been used in the fuel tank connecting with the engine of a vessel. See N.Y. Tax Law 300
  • Commission: shall mean the empire state plaza art commission created by this article. See
  • Commissioner: means the commissioner of general services. See N.Y. State Finance Law 160
  • Commissioner: shall mean the commissioner of health. See N.Y. Public Health Law 4601
  • Commissioner: means the commissioner of finance. See N.Y. New York City Administrative Code 11-2801
  • Commissioner of finance: means the commissioner of finance of the city;

    6. See N.Y. New York City Administrative Code 11-601

  • Commissioner of finance: means the commissioner of finance of the city. See N.Y. New York City Administrative Code 11-1901
  • Commissioner of finance: when used in this chapter shall mean the commissioner of finance of the city. See N.Y. New York City Administrative Code 11-501
  • Committee membership: Legislators are assigned to specific committees by their party. Seniority, regional balance, and political philosophy are the most prominent factors in the committee assignment process.
  • commodities: means material goods, supplies, products, construction items, electronic information resources or other standard articles of commerce which are the subject of any purchase or other exchange. See N.Y. State Finance Law 160
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • common operational control: means that (i) the same individual or individuals exercise actual and strategic control over the day-to-day affairs of both the political action committee and the independent expenditure committee, or (ii) employees of the political action committee and the independent expenditure committee engage in communications related to the strategic operations of either committee. See
  • community: shall mean a facility or facilities established to provide a comprehensive, cohesive living arrangement for the elderly, oriented to the enhancement of the quality of life and which, pursuant to a contract, at a minimum:

    a. See N.Y. Public Health Law 4601

  • Community: shall mean a fee-for-service continuing care retirement community established pursuant to this article. See N.Y. Public Health Law 4651
  • Community Reinvestment Act: The Act is intended to encourage depository institutions to help meet the credit needs of the communities in which they operate, including low- and moderate-income neighborhoods. It was enacted by the Congress in 1977. Source: OCC
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Comptroller: means the comptroller of the state of New York. See N.Y. State Finance Law 213
  • concert: shall mean any live performance whether musical or spoken, dramatic or nondramatic, by one or more performers, which is presented to the public in a place of entertainment, as defined in this subdivision. See
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • Conservation: means acts taken to correct deterioration and alteration and acts taken to prevent, stop or retard deterioration. See
  • constituted committee: means a state committee, a county committee or a duly constituted subcommittee of a county committee;

    4. See

  • Construction: means the addition or deletion of services offered; a change in the agency's geographic service area; the erection, building, or substantial acquisition or alteration of a physical structure or equipment; or a substantial change in the method of providing services. See N.Y. Public Health Law 3602
  • Construction: means construction as defined in section thirty-six hundred two of this chapter. See N.Y. Public Health Law 4002
  • Construction item: means any item or material used in construction and which is procured directly by a state agency or by a person other than a municipality under contract with a state agency. See N.Y. State Finance Law 160
  • Consumer: means any natural person who purchases an autographed sports collectible from a dealer for personal, family or household purposes. See
  • Continuance: Putting off of a hearing ot trial until a later time.
  • continuing care at home contract: shall mean a single contract to provide a person the services provided by a continuing care retirement community. See N.Y. Public Health Law 4601
  • Contract: means an enforceable agreement entered into by a contractor and a state agency. See N.Y. State Finance Law 179-E
  • Contract: means an enforceable agreement entered into by a not-for-profit organization and a state agency or any agent acting for such state agency in the procurement process. See N.Y. State Finance Law 179-Q
  • Contract: A legal written agreement that becomes binding when signed.
  • Contractor: means any person, partnership, firm, corporation, or association:

    a. See N.Y. State Finance Law 179-E

  • contribution: means :

    (1) any gift, subscription, outstanding loan (to the extent provided for in section 14-114 of this chapter), advance, or deposit of money or any thing of value, made in connection with the nomination for election,

    or election, of any candidate, or made to promote the success or defeat of a political party or principle, or of any ballot proposal,

    (2) any funds received by a political committee from another political committee to the extent such funds do not constitute a transfer,

    (3) any payment, by any person other than a candidate or a political committee authorized by the candidate, made in connection with the nomination for election or election of any candidate, including any payment or expenditure where coordination has occurred as defined in section 14-107 of this article, or any payment made to promote the success or defeat of a political party or principle, or of any ballot proposal including but not limited to compensation for the personal services of any individual which are rendered in connection with a candidate's election or nomination without charge; provided however, that none of the foregoing shall be deemed a contribution if it is made, taken or performed by a candidate or his spouse or by a person or a political committee independent of the candidate or his agents or authorized political committees. See

  • Conviction: A judgement of guilt against a criminal defendant.
  • Cooperative member: shall mean any member of a "cooperative" as defined in subdivision (c) of section three of the cooperative corporations law, which operates a distribution center from which members purchase grocery products, including prepackaged food and non-food products such as paper products, soaps and detergents for resale and whose members sell cigarettes at retail through fifteen or more separate establishments in New York state. See N.Y. Tax Law 483
  • Corporation: means the New York state environmental facilities corporation, as continued by section twelve hundred eighty-two of the public authorities law. See N.Y. State Finance Law 236
  • Corporation: means and includes all banks, trust companies, safe deposit companies, investment companies, mutual trust investment companies, and, to the extent not provided otherwise under any regulation of the superintendent of financial services promulgated pursuant to the provisions of section fourteen-e of this chapter, stock-form savings banks and stock-form savings and loan associations. See
  • 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.
  • corporation: includes (a) an association within the meaning of paragraph three of subsection (a) of section seventy-seven hundred one of the internal revenue code (including a limited liability company), (b) a joint-stock company or association, (c) a publicly traded partnership treated as a corporation for purposes of the internal revenue code pursuant to section seventy-seven hundred four thereof and (d) any business conducted by a trustee or trustees wherein interest or ownership is evidenced by certificate or other written instrument. See N.Y. Tax Law 208
  • cost of the agent: shall mean the basic cost of cigarettes plus the cost of doing business by the agent as evidenced by the accounting standards and methods regularly employed by said agent in his determination of costs for the purpose of federal income tax reporting for the total operation of his establishment, and must include, without limitation, labor, including salaries of executives and officers, rent, depreciation, selling costs, maintenance of equipment, delivery costs, interest payable, all types of licenses, taxes, insurance and advertising expressed as a percentage and applied to the basic cost of cigarettes. See N.Y. Tax Law 483
  • cost of the wholesale dealer: shall mean the basic cost of cigarettes plus the cost of doing business by the wholesale dealer as evidenced by the accounting standards and methods regularly employed by said wholesale dealer in his determination of costs for the purpose of federal income tax reporting for the total operation of his establishment, and must include, without limitation, labor, including salaries of executives and officers, rent, depreciation, selling costs, maintenance of equipment, delivery costs, interest payable, all types of licenses, taxes, insurance and advertising expressed as a percentage and applied to the basic cost of cigarettes, plus the cost of doing business by the agent with respect to sales of cigarettes to wholesale dealers. See N.Y. Tax Law 483
  • Costs: as used in this article shall be quantifiable and may include, without limitation, the price of the given good or service being purchased; the administrative, training, storage, maintenance or other overhead associated with a given good or service; the value of warranties, delivery schedules, financing costs and foregone opportunity costs associated with a given good or service; and the life span and associated life cycle costs of the given good or service being purchased. See N.Y. State Finance Law 160
  • Council: means the advisory council for technology. See N.Y. State Technology Law 101
  • Council: shall mean the continuing care retirement community council, established pursuant to section forty-six hundred two of this article. See N.Y. Public Health Law 4601
  • Council: shall mean the continuing care retirement community council, established pursuant to section forty-six hundred two of this chapter. See N.Y. Public Health Law 4651
  • Council: means the New York invasive species council established by section 9-1705 of this title. See
  • Counterclaim: A claim that a defendant makes against a plaintiff.
  • Counterfeit: means a work of fine art or multiple made, altered or copied, with or without intent to deceive, in such manner that it appears or is claimed to have an authorship which it does not in fact possess. See
  • Court: includes , where appropriate, a judge authorized to act as described in a particular statute, though not as a court. See N.Y. Criminal Procedure Law 500.10
  • Court reporter: A person who makes a word-for-word record of what is said in court and produces a transcript of the proceedings upon request.
  • Craft: means a functional or non-functional work individually designed, and crafted by hand, in any medium including but not limited to textile, tile, paper, clay, glass, fiber, wood, metal or plastic; provided, however, that if produced in multiples, craft shall not include works mass produced or produced in other than a limited edition. See
  • Credit report: A detailed report of an individual's credit history prepared by a credit bureau and used by a lender in determining a loan applicant's creditworthiness. Source: OCC
  • Creditors: means "creditor" as defined in paragraph thirteen of subsection (b) of section 1--201 of the uniform commercial code. See
  • Cross examine: Questioning of a witness by the attorney for the other side.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • damages: means economic or non-economic losses for harm to an individual. See N.Y. Public Health Law 3081
  • dealer: includes an auctioneer who sells such collectibles at public auction, and includes persons who are consignors or principals of auctioneers. See
  • Dealer: when used in this chapter shall mean an individual or unincorporated entity that (A) holds or disposes of property that is stock in trade of the taxpayer, inventory or is otherwise held for sale to customers in the ordinary course of the taxpayer's trade or business, or (B) regularly offers to enter into, assume, offset, assign or otherwise terminate positions in property with customers in the ordinary course of the taxpayer's trade or business, provided, however, an individual or unincorporated entity shall not be treated as a dealer based solely on such individual's or entity's ownership of an interest in an entity that is a dealer, and provided, further, that an unincorporated entity shall not be treated as a dealer based solely on the ownership by a dealer of an interest in that unincorporated entity. See N.Y. New York City Administrative Code 11-501
  • Decedent: A deceased person.
  • Decedent: means a deceased individual of any age whose body or part is or may be the source of an anatomical gift. See N.Y. Public Health Law 4300
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Defense industry manufacturer: means a manufacturing firm as defined in subdivision eighteen of this section, twenty-five percent or more of the gross revenues of which derive, either directly as a prime contractor or indirectly as a subcontractor of a prime contractor, from department of defense or other military contracts. See N.Y. State Finance Law 213
  • Department: means the department of economic development. See N.Y. State Finance Law 213
  • Department of defense: means the United States department of defense. See N.Y. State Finance Law 213
  • Department of finance: means the department of finance of the city;

    7. See N.Y. New York City Administrative Code 11-601

  • Department of finance: when used in this chapter shall mean the department of finance of the city. See N.Y. New York City Administrative Code 11-501
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Descendent: One who is directly descended from another such as a child, grandchild, or great grandchild.
  • Description: means any representation in writing, including but not limited to a representation contained in an advertisement, invoice, catalog, flyer, sign, brochure, or other commercial or promotional material. See
  • Designated payment office: means the office designated by the state agency to which a proper invoice is to be submitted by a contractor. See N.Y. State Finance Law 179-E
  • Devise: To gift property by will.
  • Diesel motor fuel: shall mean No. See N.Y. Tax Law 282
  • diesel motor fuel: means such term as defined in subdivision fourteen of section two hundred eighty-two of this chapter, and

    (2) "highway diesel motor fuel" means such term as defined in subdivision sixteen-a of section two hundred eighty-two of this chapter, and

    (3) "non-highway diesel motor fuel" means such term as defined in subdivision sixteen of section two hundred eighty-two of this chapter. See N.Y. Tax Law 300

  • Director: means the director of the office. See N.Y. State Technology Law 101
  • Disclose: shall mean to reveal, release, transfer, disseminate or otherwise communicate information orally, in writing or by electronic or other means, other than to the person who is the subject of such information. See N.Y. State Technology Law 202
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Disinterested witness: means a witness other than the spouse, domestic partner, child, parent, sibling, grandchild, grandparent, or guardian of the individual who makes, amends, revokes, or refuses to make an anatomical gift, or a close friend, or another adult who is related to the decedent by blood, marriage, or adoption. See N.Y. Public Health Law 4300
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Disposition: means the disposal of a record by destruction, sale, gift, transfer to the local government archives, or by other authorized means. See
  • distributor: means any person, firm, association or corporation, who or which imports or causes to be imported into the state, for use, distribution, storage or sale within the state, any motor fuel; and also any person, firm, association or corporation who or which produces, refines, manufactures or compounds motor fuel within the state. See N.Y. Tax Law 282
  • Distributor: when used with respect to alcoholic beverages other than liquors means any person who imports or causes to be imported into this state any such alcoholic beverages which are or will be offered for sale or used for any commercial purpose; any purchaser of warehouse receipts for such alcoholic beverages stored in a warehouse in this state who causes such beverages to be removed from such warehouse; and also any person who produces, distills, manufactures, brews, compounds, mixes or ferments any such alcoholic beverages within this state for sale, except (i) a person who manufactures, mixes or compounds such alcoholic beverages the ingredients of which consist only of alcoholic beverages on which the taxes imposed by this article have been paid, and (ii) a person who mixes or compounds such alcoholic beverages with non-alcoholic ingredients for sale and immediate consumption on the premises, who shall be a distributor only with respect to the ingredients which consist of alcoholic beverages upon which the taxes imposed by this article have not been paid. See N.Y. Tax Law 420
  • district: means the entire state or any part thereof, as the case may be;

    7. See

  • DNA: means deoxyribonucleic acid. See N.Y. Public Health Law 3221
  • Docket: A log containing brief entries of court proceedings.
  • document of gift: includes a statement on a driver's license, identification card, enrollment in a donor registry, or any other anatomical gift document valid pursuant to the laws of this or any other state or of any document of gift valid pursuant to the laws of any other country appearing on a list of countries maintained by the commissioner for such purpose and published on the department's website. See N.Y. Public Health Law 4300
  • Domestic corporation: means a corporation organized under the laws of the state; and

    8. See N.Y. New York City Administrative Code 11-601

  • Donee: The recipient of a gift.
  • Donee: means an individual or entity authorized to accept an anatomical gift pursuant to section forty-three hundred two of this article. See N.Y. Public Health Law 4300
  • Donor: The person who makes a gift.
  • Donor: means an individual whose body or part is the subject of an anatomical gift. See N.Y. Public Health Law 4300
  • duly constituted subcommittee of a county committee: means , outside the city of New York, a city, town or village committee, and, within the city of New York, an assembly district committee, which consists of all county committee members from the city, town, village or assembly district, as the case may be, and only such members;

    5. See

  • Ecosystem: means the complex of a community of organisms and its environment. See
  • Effective rate of tax: means , as to any state or U. See N.Y. Tax Law 208
  • election: means all general, special and primary elections, but shall not include elections provided for pursuant to the education law, special district elections, fire district elections or library district elections. See
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Eligible borrower: means any recipient, including any entity receiving or eligible to receive an agricultural assessment pursuant to article twenty-five-AA of the agriculture and markets law and any individual or small business eligible to undertake an eligible project related to residential and small business on-site wastewater treatment systems. See N.Y. State Finance Law 236
  • Eligible business: means :

    (a) a manufacturing firm or agricultural business which employs five hundred or fewer employees within the state on a full-time basis; or

    (b) any certified business in an empire zone which business employs one hundred or fewer employees within the state on a full-time basis; or

    (b-1) during the whole or any portion of a period in which an area continues to be designated as a renewal community, any renewal community business located in such area that employs one hundred or fewer employees within the state on a full-time basis; or

    (b-2) during the whole or any portion of a period in which an area continues to be designated as an empowerment zone, any business located in such area that employs one hundred or fewer employees within the state on a full-time basis; or

    (b-3) during the whole or any portion of a period in which an area continues to be designated as an enterprise community, any business located in such area that employs one hundred or fewer employees within the state on a full-time basis; or

    (c) any firm seeking financing through the program for an export project, which firm employs one hundred or fewer employees within the state on a full-time basis; or

    (d) any business located in a highly distressed area, which business:

    (i) is not a retail business, unless financing provided through the program would promote the preservation of existing jobs or an increase in the overall number of retail jobs in the area; and

    (ii) employs one hundred or fewer employees within the state on a full-time basis; or

    (e) any certified minority-or women-owned business seeking financing necessary to carry out a procurement contract with an agency or authority or other entity of the state or federal government; or

    (f) any service business that is independently owned and operated, is not dominant in its field, employs one hundred or fewer persons on a full-time basis within the state, and is seeking financing through the program for a project that will result in the retention or creation of permanent private sector jobs within the state, other than a business that sells a service rendered at a facility personally by an individual for another individual, directly, without the intervention of a third party, or a professional service business such as health, legal, accounting, engineering, or architectural services. See N.Y. State Finance Law 213

  • Eligible project: shall mean a project for the implementation of a management program established under section 319 of the Federal Water Pollution Control Act related to agricultural operations, the upgrade or replacement of residential and small business on-site wastewater treatment systems with a system approved by the state or local department of health, or the abandonment of residential and small business on-site wastewater treatment systems and connection to a sewer, when a sewer becomes available. See N.Y. State Finance Law 236
  • Eligible projects: means :

    (a) export projects designed to increase a firm's export activities; or

    (b) for manufacturing, agricultural and service firms, projects which involve the preparation of strategic plans for improving productivity and competitiveness; the introduction of modern equipment and/or an expansion of facilities as part of a modernization plan; the introduction of advanced technologies to improve productivity and quality; improvements in production processes and operations, including agricultural operations; introduction of computerized information, reporting and control systems; reorganization or improvement of work place systems and the introduction of total quality and employee participation programs; development and introduction of new products; identification and development of new markets, including entry into foreign markets; financial restructuring for purposes of enabling modernization activities; buyouts of viable companies by employees or local owners residing in the state; and the provision of working capital for other modernization activities that will improve the competitiveness and productivity of a firm and result in the creation or retention of jobs; or

    (c) for certified businesses located in empire zones, for retail businesses located in highly distressed areas, for eligible businesses

    that are defined in paragraph (b-1) of subdivision eleven of this section that are located in a renewal community, for eligible businesses that are defined in paragraph (b-2) of subdivision eleven of this section that are located in an empowerment zone, and for eligible businesses that are defined in paragraph (b-3) of subdivision eleven of this section that are located in an enterprise community, projects that will create or retain full-time, permanent jobs within the empire zone or empowerment zone or enterprise community or highly distressed area or renewal community, as the case may be; or

    (d) for defense industry manufacturers, projects designed to reduce dependence on department of defense and other military contracts and to change or diversify production in order to take advantage of any market other than that serving the department of defense or other military procurers; or

    (e) for certified minority-and women-owned businesses, projects to provide financing necessary to carry out a procurement contract with an agency or authority or other entity of the state or federal government. See N.Y. State Finance Law 213

  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • Empire state plaza: shall mean the Governor Nelson A. See
  • Empire zone: means an empire zone created pursuant to article eighteen-B of the general municipal law. See N.Y. State Finance Law 213
  • Employer: means any individual, partnership, corporation or association engaged in a business who has employees including the state and its political subdivisions. See N.Y. Public Health Law 4801
  • Empowerment zone: means an area within the state that has been designated by such term pursuant to section 1391 of the federal Internal Revenue Code (26 United States Code § 1391) under the federal Community Renewal Tax Relief Act of 2000. See N.Y. State Finance Law 213
  • En banc: In the bench or "full bench." Refers to court sessions with the entire membership of a court participating rather than the usual quorum. U.S. courts of appeals usually sit in panels of three judges, but may expand to a larger number in certain cases. They are then said to be sitting en banc.
  • Enterprise community: means an area within the state that has been designated by such term pursuant to section 1391 of the federal Internal Revenue Code (26 United States Code § 1391) under the federal Community Renewal Tax Relief Act of 2000. See N.Y. State Finance Law 213
  • Entertainment: means all forms of entertainment including, but not limited to, theatrical or operatic performances, concerts, motion pictures, all forms of entertainment at fair grounds, amusement parks and all types of athletic competitions including football, basketball, baseball, boxing, tennis, hockey, and any other sport, and all other forms of diversion, recreation or show. See
  • entire board: means the total number of directors which a corporation would have if there were no vacancies. See
  • entire net income: means total net income from all sources, which shall be presumably the same as the entire taxable income, which, except as hereinafter provided in this subdivision,

    (i) the taxpayer is required to report to the United States treasury department, or

    (ii) the taxpayer would have been required to report to the United States treasury department if it had not made an election under subchapter s of chapter one of the internal revenue code, or

    (iii) the taxpayer, in the case of a corporation which is exempt from federal income tax (other than the tax on unrelated business taxable income imposed under section 511 of the internal revenue code) but which is subject to tax under this article, would have been required to report to the United States treasury department but for such exemption, or

    (iv) in the case of an alien corporation that under any provision of the internal revenue code is not treated as a "domestic corporation" as defined in section seven thousand seven hundred one of such code is effectively connected with the conduct of a trade or business within the United States as determined under section 882 of the Internal Revenue Code. See N.Y. Tax Law 208

  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Entrance fee: shall mean an initial or deferred transfer to an operator of a sum of money, made or promised to be made by a person or persons entering into a continuing care retirement contract or continuing care at home contract, for the purpose of ensuring services pursuant to such a contract. See N.Y. Public Health Law 4601
  • Entrance fee: shall mean an initial or deferred transfer to an operator of a sum of money, made or promised to be made by a person or persons entering into a fee-for-service continuing care contract, for the purpose of ensuring services pursuant to such a contract. See N.Y. Public Health Law 4651
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Established price: means the price fixed at the time of sale by the operator of any place of entertainment for admission thereto, which must be printed or endorsed on each ticket of admission. See
  • event: shall mean a theatrical production or sporting event, as those terms are defined in this subdivision, or any other public exhibition, game, show, contest or performance which is presented to the public in a place of entertainment as defined in this subdivision. See
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • excluded corporation: means a corporation subject to tax under sections one hundred eighty-three through one hundred eighty-six, inclusive, or article thirty-three of this chapter, or a foreign corporation not taxable by this state which, if it were taxable, would be subject to tax under any of such sections or article. See N.Y. Tax Law 208
  • Executive session: A portion of the Senate's daily session in which it considers executive business.
  • Executor: A male person named in a will to carry out the decedent
  • Executrix: The female counterpart of an executor. See also
  • Exempt unitary corporation dividends: means those dividends from a corporation that is conducting a unitary business with the taxpayer but is not included in a combined report with the taxpayer, less, in the discretion of the commissioner, any interest deductions directly or indirectly attributable to such income. See N.Y. Tax Law 208
  • Exporting transporter: means any transporter who or which transports motor fuel in this state where such motor fuel is being exported from a point in this state to without this state. See N.Y. Tax Law 282
  • Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
  • Eye bank: means a person that is licensed, accredited, or regulated under federal or state law to engage in the recovery, screening, testing, processing, storage, or distribution of human eyes or portions of human eyes. See N.Y. Public Health Law 4300
  • Facility: shall mean any place in which an operator undertakes to provide a resident with the services of a continuing care retirement community, pursuant to a contract, whether such place is constructed, owned, leased, rented, or otherwise contracted for by the operator. See N.Y. Public Health Law 4601
  • Facility: shall mean any place in which an operator undertakes to provide a resident with the services of a fee-for-service continuing care retirement community, pursuant to a contract, whether such place is constructed, owned, leased, rented or otherwise contracted for by the operator. See N.Y. Public Health Law 4651
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. Source: OCC
  • Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fee-for-service continuing care contract: shall mean a single continuing care retirement contract that provides long-term care and other services on a per diem, fee-for-service or other agreed upon rate. See N.Y. Public Health Law 4651
  • Fee-for-service continuing care retirement community: shall mean a facility or facilities established pursuant to this article to provide a comprehensive, cohesive living arrangement for the elderly, oriented to the enhancement of the quality of life, pursuant to the terms of the fee-for-service continuing care contract on a fee-for-service schedule. See N.Y. Public Health Law 4651
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • Filer: means the person filing a notice of discovery, or his heirs, distributees, representatives or successors in interest. See N.Y. Public Lands Law 80
  • Filling station: shall include any place, location or station where motor fuel, highway Diesel motor fuel or water-white kerosene (exclusively for heating purposes in containers of no more than twenty gallons), is offered for sale at retail. See N.Y. Tax Law 282
  • Final auction price: shall mean the price paid for a single ticket by a winning bidder. See
  • Fine art: means a painting, sculpture, drawing, or work of graphic art, and print, but not multiples. See
  • fiscal year: means a period of twelve calendar months (or any shorter period beginning on the date the taxpayer becomes subject to the tax imposed by this article) ending on the last day of any month other than December, provided the taxpayer keeps its books on the basis of such period, and includes, in case the taxpayer changes the period on the basis of which it keeps it books from a calendar year to a fiscal year or from one fiscal year to another fiscal year, the period from the close of its last old calendar or fiscal year up to the date designated as the close of its new fiscal year. See N.Y. Tax Law 208
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fixed base operator: means any person, firm, association or corporation, who or which engages in the sale of kero-jet fuel or aviation gasoline, or both, for airplanes from a fixed and permanent place at an airport within the state. See N.Y. Tax Law 282
  • Fixed Rate: Having a "fixed" rate means that the APR doesn't change based on fluctuations of some external rate (such as the "Prime Rate"). In other words, a fixed rate is a rate that is not a variable rate. A fixed APR can change over time, in several circumstances:
    • You are late making a payment or commit some other default, triggering an increase to a penalty rate
    • The bank changes the terms of your account and you do not reject the change.
    • The rate expires (if the rate was fixed for only a certain period of time).
  • Forbearance: A means of handling a delinquent loan. A
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Foreign corporation: means a corporation which is licensed by the superintendent under the provisions of article two of this chapter to do business in this state or is applying for such license and a corporation authorized to conduct business in this state pursuant to article five-C of this chapter or is applying for such authorization. See
  • foreign national: means foreign national as such term is defined by subsection (b) of section 30121 of title 52 of the United States code. See
  • forest fire: is a fire which is burning forest or wood lands, or which, if permitted to extend, would burn forest or upon forest lands. See
  • Forest land: includes not only lands which may be covered with tree growth but also lands which are best adapted to forests. See
  • forest preserve: shall include the lands owned or hereafter acquired by the state within the county of Clinton, except the towns of Altona and Dannemora, and the counties of Delaware, Essex, Franklin, Fulton, Hamilton, Herkimer, Lewis, Oneida, Saratoga, Saint Lawrence, Warren, Washington, Greene, Ulster and Sullivan, except:

    a. See

  • Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Fund: means the fire insurance proceeds fund created pursuant to subdivision ten of this section. See N.Y. New York City Administrative Code 11-2801
  • Gallon: means one hundred twenty-eight fluid ounces; "quart" means thirty-two fluid ounces. See N.Y. Tax Law 420
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • general public audience: means an audience composed of members of the public, including a targeted subgroup of members of the public; provided, however, it does not mean an audience solely comprised of members, retirees and staff of a labor organization or members of their households or an audience solely comprised of employees of a corporation, unincorporated business entity or members of a business, trade or professional association or organization. See
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • gift: means a donation of a whole body or part of a human body, to take effect after the donor's death, for the purpose of transplantation, therapy, research or education. See N.Y. Public Health Law 4300
  • GIS: means geographic information system. See
  • Gold mine: means a mineral deposit in which the total sales value of the gold is more than fifty per centum of the value of all other minerals associated or occurring with the gold in the mine. See N.Y. Public Lands Law 80
  • Governing body: means the town board, village board of trustees, city council, county legislature or board of supervisors, board of education or board of trustees of a school district or board of cooperative educational services, board of fire commissioners or other body authorized by law to govern the affairs of a local government. See
  • Government funds: means funds provided under the provisions of title eleven of article five of the social services law. See N.Y. Public Health Law 3602
  • Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Grantor: The person who establishes a trust and places property into it.
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Guardian: means a person appointed by a court to make decisions regarding the support, care, education, health, or welfare of an individual. See N.Y. Public Health Law 4300
  • Habeas corpus: A writ that is usually used to bring a prisoner before the court to determine the legality of his imprisonment. It may also be used to bring a person in custody before the court to give testimony, or to be prosecuted.
  • harm: includes physical and nonphysical contact that results in injury to or death of an individual. See N.Y. Public Health Law 3081
  • health care facility: means a hospital, nursing home, or other facility licensed or authorized to provide health care services for any individual under article twenty-eight of this chapter, article sixteen and article thirty-one of the mental hygiene law or under a COVID-19 emergency rule. See N.Y. Public Health Law 3081
  • health care professional: means an individual, whether acting as an agent, volunteer, contractor, employee, or otherwise, who is:

    (a) licensed or otherwise authorized under title eight, article one hundred thirty-one, one hundred thirty-one-B, one hundred thirty-one-C, one hundred thirty-seven, one hundred thirty-nine, one hundred forty, one hundred fifty-three, one hundred fifty-four, one hundred sixty-three, one hundred sixty-four or one hundred sixty-five of the education law;

    (b) a nursing attendant or certified nurse aide, including an individual who is providing care as part of an approved nursing attendant or certified nurse aide training program;

    (c) licensed or certified under article thirty of this chapter to provide emergency medical services;

    (d) a home care services worker as defined in section thirty-six hundred thirteen of this chapter;

    (e) providing health care services within the scope of authority permitted by a COVID-19 emergency rule; or

    (f) a health care facility administrator, executive, supervisor, board member, trustee or other person responsible for directing, supervising or managing a health care facility and its personnel or other individual in a comparable role. See N.Y. Public Health Law 3081

  • health care services: means services provided by a health care facility or a health care professional, regardless of the location where those services are provided, that relate to:

    (a) the diagnosis or treatment of COVID-19; or

    (b) the assessment or care of an individual as it relates to COVID-19, when such individual has a confirmed or suspected case of COVID-19. See N.Y. Public Health Law 3081

  • Hearsay: Statements by a witness who did not see or hear the incident in question but heard about it from someone else. Hearsay is usually not admissible as evidence in court.
  • Hemp: means the plant Cannabis sativa L. See N.Y. Public Health Law 3398
  • Hemp extract: means all derivatives, extracts, cannabinoids, isomers, acids, salts, and salts of isomers derived from hemp, used or intended for human consumption, for its cannabinoid content, with a delta-9 tetrahydrocannabinol concentration of not more than an amount determined by the department in regulation. See N.Y. Public Health Law 3398
  • Highly distressed area: means : (a) a census tract or tracts or block numbering area or areas or such census tract or block numbering area contiguous thereto which, according to the most recent census data available, has:

    (i) a poverty rate of at least twenty percent for the year to which the data relates or at least twenty percent of the households receiving public assistance; and

    (ii) an unemployment rate of at least one and twenty-five one hundredths times the statewide unemployment rate for the year to which the data relates; or

    (b) a city, town, village or county within a city with a population of one million or more for which: (i) the ratio of the full value property wealth, as determined by the comptroller for the most recent year determined, per resident to the statewide average full value property wealth per resident; and (ii) the ratio of the income per resident, as shown in the most recent census to the statewide average income per resident; are each fifty-five percent or less of the statewide average; provided, however, that an empire zone shall not be considered a highly distressed area for purposes of this article. See N.Y. State Finance Law 213

  • Home: shall include a hospice patient's home or a hospice residence. See N.Y. Public Health Law 4002
  • Home care services: means one or more of the following services provided to persons at home: (a) those services provided by a home care services agency; (b) home health aide services; (c) personal care services; (d) homemaker services; (e) housekeeper or chore services. See N.Y. Public Health Law 3602
  • Home care services agency: means an organization primarily engaged in arranging and/or providing directly or through contract arrangement one or more of the following: Nursing services, home health aide services, and other therapeutic and related services which may include, but shall not be limited to, physical, speech and occupational therapy, nutritional services, medical social services, personal care services, homemaker services, and housekeeper or chore services, which may be of a preventive, therapeutic, rehabilitative, health guidance, and/or supportive nature to persons at home. See N.Y. Public Health Law 3602
  • Home health aide services: means simple health care tasks, personal hygiene services, housekeeping tasks essential to the patient's health and other related supportive services. See N.Y. Public Health Law 3602
  • Home medical equipment: shall mean technologically sophisticated medical devices which are used in a home care setting, including but not limited to:

    (a) Oxygen and oxygen delivery systems;

    (b) Ventilation and aspiration devices;

    (c) Respiratory disease management services;

    (d) Electronic and computer driven wheelchairs and seating systems;

    (e) Monitoring devices;

    (f) Transcutaneous electrical nerve simulator (tens) units;

    (g) Low air loss cutaneous pressure management devices;

    (h) Sequential compression devices;

    (i) Obstructive sleep apnea treatment devices; and

    (j) Feeding pumps. See N.Y. Public Health Law 3650

  • Home medical equipment services: shall mean the delivery, provision, installation, maintenance and replacement of, or instruction in the use of medical equipment used by an individual requiring such services in their place of residence. See N.Y. Public Health Law 3650
  • Home resident: shall mean a continuing care at home contract holder who resides in a private residence off of the continuing care retirement community campus. See N.Y. Public Health Law 4601
  • Homemaker services: means assistance and instruction in managing and maintaining a household, dressing, feeding, and incidental household tasks for persons at home because of illness, incapacity, or the absence

    of a caretaker relative. See N.Y. Public Health Law 3602

  • Hospice: means a coordinated program of home and in-patient care which treats the terminally ill patient and family as a unit, employing an interdisciplinary team acting under the direction of an autonomous hospice administration. See N.Y. Public Health Law 4002
  • Hospice residence: means a hospice operated home which is residential in character and physical structure and operated for the purpose of providing more than two hospice patients but not more than sixteen hospice patients with hospice care, which may include dually certified hospice in-patient beds up to twenty-five percent of the hospice residence's patient capacity, or up to fifty percent of the hospice residence's patient capacity with the commissioner's approval. See N.Y. Public Health Law 4002
  • Hospital: means a hospital as defined in section twenty-eight hundred one of this chapter. See N.Y. Public Health Law 3397-B
  • Hospital: means a hospital as defined in section twenty-eight hundred one of this chapter. See N.Y. Public Health Law 3602
  • hospital: means an institution or facility possessing a valid operating certificate issued pursuant to article twenty-eight of this chapter and authorized to employ physician assistants in accordance with rules and regulations of the public health and health planning council. See N.Y. Public Health Law 3700
  • hospital: means an institution or facility possessing a valid operating certificate issued pursuant to article twenty-eight of this chapter and authorized to employ specialist assistants in accordance with rules and regulations of the public health and health planning council. See N.Y. Public Health Law 3710
  • Hospital: means a hospital licensed, accredited, or approved under the laws of any state and includes a hospital operated by the United States Government, a state, or a subdivision thereof, although not required to be licensed under state laws. See N.Y. Public Health Law 4300
  • Hudson river valley: means the Hudson river and adjacent areas between the Adirondack Mountains and the tip of Manhattan Island in the city of New York. See
  • Hydrogen: means fuel comprised primarily of molecular hydrogen, stored in either a gaseous or liquid state, suitable for use and consumption in the engine of a motor vehicle. See N.Y. Tax Law 282
  • Illicit alcoholic beverage: means and includes any alcohol or distilled spirits owned, manufactured, distributed, bought, sold, bottled, rectified, blended, treated, fortified, mixed, processed, warehoused, possessed or transported on which any tax required to have been paid under any applicable federal law has not been paid. See N.Y. Alcoholic Beverage Control Law 150
  • Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
  • Importing transporter: means any transporter who or which transports motor fuel in the state where such motor fuel is being imported into the state for use, distribution, storage or sale in the state. See N.Y. Tax Law 282
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • independent expenditure committee: means a political committee, that makes only independent expenditures as defined in this article, and does not coordinate with a candidate, candidate's authorized committees or an agent of the candidate as defined in paragraph (g) of subdivision one of section 14-107 of this article. See
  • Indian nation or tribe: means one of the following New York state Indian nations or tribes: Cayuga Nation, Oneida Nation of New York, Onondaga Nation, Poospatuck or Unkechauge Nation, Saint Regis Mohawk Tribe, Seneca Nation of Indians, Shinnecock Indian Nation, Tonawanda Band of Seneca and Tuscarora Nation. See N.Y. Tax Law 282
  • 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.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Institute: means the Institute for the Hudson River Collection created by this article. See
  • Insurance company bail bond: means a surety bond, executed in the form prescribed by the superintendent of financial services, in which the surety-obligor is a corporation licensed by the superintendent of financial services to engage in the business of executing bail bonds. See N.Y. Criminal Procedure Law 500.10
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Internet: shall mean a system of linked computer networks, international in scope, that facilitate data transmission and exchange. See N.Y. State Technology Law 202
  • Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
  • Intestate: Dying without leaving a will.
  • Introduction: means the intentional or unintentional escape, release, dissemination, or placement of a species into an ecosystem as a result of human activity. See
  • Invasive species: means a species that is:

    (a) nonnative to the ecosystem under consideration; and

    (b) whose introduction causes or is likely to cause economic or environmental harm or harm to human health. See

  • investment capital: means investments in stocks that (i) satisfy the definition of a capital asset under section 1221 of the internal revenue code at all times the taxpayer owned such stock during the taxable year, (ii) are held by the taxpayer for investment for more than one year, (iii) the dispositions of which are, or would be, treated by the taxpayer as generating long-term capital gains or losses under the internal revenue code, (iv) for stocks acquired on or after January first, two thousand fifteen, at any time after the close of the day in which they are acquired, have never been held for sale to customers in the regular course of business, and (v) before the close of the day on which the stock was acquired, are clearly identified in the taxpayer's records as stock held for investment in the same manner as required under section 1236(a)(1) of the internal revenue code for the stock of a dealer in securities to be eligible for capital gain treatment (whether or not the taxpayer is a dealer of securities subject to section 1236), provided, however, that for stock acquired prior to October first, two thousand fifteen that was not subject to section 1236(a) of the internal revenue code, such identification in the taxpayer's records must occur before October first, two thousand fifteen. See N.Y. Tax Law 208
  • Investment capital: when used in this chapter shall mean investments of the unincorporated business in stocks, bonds and other securities, corporate and governmental (excluding governmental stocks, bonds and other securities the interest or dividends from which are fully exempt from tax under this chapter, other than any such governmental stock, bond or other security which is sold or otherwise disposed of during the taxable year in a transaction which results in a gain or loss which is included in computing unincorporated business entire net income for the taxable year), not held for sale to customers in the regular course of business, provided, however, that in the discretion of the commissioner of finance, there shall be deducted from investment capital any liabilities of the unincorporated business which are directly or indirectly attributable to investment capital. See N.Y. New York City Administrative Code 11-501
  • investment income: means income, including capital gains in excess of capital losses, from investment capital, to the extent included in computing entire net income, less, in the discretion of the commissioner, any interest deductions allowable in computing entire net income which are directly or indirectly attributable to investment capital or investment income, provided, however, that in no case shall investment income exceed entire net income. See N.Y. Tax Law 208
  • Investment income: when used in this chapter shall mean income, gains and losses from investment capital, to the extent included in computing unincorporated business entire net income, less, in the discretion of the commissioner of finance, any deductions allowable in computing unincorporated business entire net income which are directly or indirectly attributable to investment capital or investment income, provided, however, that in no case shall investment income exceed unincorporated business entire net income. See N.Y. New York City Administrative Code 11-501
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Joint session: When both chambers of a legislature adopt a concurrent resolution to meet together.
  • Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
  • Judgement: The official decision of a court finally determining the respective rights and claims of the parties to a suit.
  • 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.
  • Juror: A person who is on the jury.
  • labor organization: means any organization of any kind which exists for the purpose, in whole or in part, of representing employees employed within the state of New York in dealing with employers or

    employer organizations or with a state government, or any political or civil subdivision or other agency thereof, concerning terms and conditions of employment, grievances, labor disputes, or other matters incidental to the employment relationship. See

  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legacy: A gift of property made by will.
  • Legatee: A beneficiary of a decedent
  • Lender: means :

    (a) any commercial bank which is or shall become an approved depository of state funds under the provisions of section one hundred five of this chapter and which agrees to participate in the program; or

    (b) any thrift which an authorized depositor determines is eligible to accept linked deposits based upon criteria applied by the authorized depositor in making determinations under section one hundred five of this chapter, and which agrees to participate in the program, provided that any linked deposit in such thrift shall be secured in the same manner as moneys deposited pursuant to section one hundred five of this chapter and such thrifts shall pledge assets or furnish other security satisfactory in form and amount to the authorized depositor for the repayment of moneys. See N.Y. State Finance Law 213

  • Lender: means any state or federally-chartered savings bank, savings and loan association, federal savings bank, federal savings and loan association, farm credit system institution, or commercial bank or trust company designated by the corporation to participate in the program. See N.Y. State Finance Law 236
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • License: means a license issued pursuant to this article. See N.Y. Public Health Law 3398
  • Licensed home care services agency: means a home care services agency, issued a license pursuant to section three thousand six hundred five of this chapter. See N.Y. Public Health Law 3602
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Lien: means any lien including liens for taxes, special ad valorem levies, special assessments and municipal charges arising by operation of law against property in favor of the city and remaining undischarged for a period of one year or more. See N.Y. New York City Administrative Code 11-2801
  • Life care contract: shall mean a single continuing care retirement contract or a continuing care at home contract to provide a person, for the duration of such person's life, the services provided by the continuing care retirement community, which services shall include unlimited services of the affiliated community's nursing facility or affiliated nursing home. See N.Y. Public Health Law 4601
  • Limited edition: means works of art produced from a master, all of which are the same image and bear numbers or other markings to denote the limited production thereof to a stated maximum number of multiples, or are otherwise held out as limited to a maximum number of multiples. See
  • Limited home care services agency: means a certified operator of an adult home or an enriched housing program which directly provides: personal care services authorized and provided in accordance with rules and regulations of the department of social services; and the administration of medications and application of sterile dressings by a registered nurse, provided, however, that the services provided by such agency are not services that must be provided to residents of such facilities pursuant to article seven of the social services law and rules and regulations of the department of social services. See N.Y. Public Health Law 3602
  • limited liability company: means a domestic limited liability company or a foreign limited liability company, as defined in section one hundred two of the limited liability company law, a limited liability investment company formed pursuant to section five hundred seven of the banking law, or a limited liability company formed pursuant to section one hundred two-a of the banking law. See N.Y. New York City Administrative Code 11-1701
  • limited liability company: means a domestic limited liability company or a foreign limited liability company, as defined in section one hundred two of the limited liability company law, a limited liability investment company formed pursuant to section five hundred seven of the banking law, or a limited liability trust company formed pursuant to section one hundred two-a of the banking law. See N.Y. New York City Administrative Code 11-1901
  • Linked deposit: means a deposit, or for farm credit system institutions and the New York business development corporation an investment eligible to be held by such institution or corporation placed with a lender by the comptroller or the commissioner of taxation and finance for a period of four years at the linked deposit interest rate, provided the lender agrees to:

    (a) lend the equivalent value of such deposit to an eligible business at the interest rate provided in section two hundred eighteen of this article; and

    (b) permit the deposit to be comprised of a series of ninety day deposits each bearing an interest rate equal to the linked deposit interest rate fixed at the time the original deposit is placed. See N.Y. State Finance Law 213

  • Linked deposit: means financial assistance undertaken by the corporation for the construction of an eligible project through a deposit, or for a farm credit system institution an investment eligible to be held by such institution, placed with a lender by the corporation bearing interest at the linked deposit interest rate, provided the lender has agreed to:

    (a) lend the equivalent value of such deposit to an eligible borrower at the linked loan interest rate; and

    (b) permit the deposit to be comprised of a series of certificates of deposit each bearing an interest rate equal to the linked deposit interest rate fixed at the time the original linked deposit is placed. See N.Y. State Finance Law 236

  • Linked deposit interest rate: means :

    (a) for a linked deposit made in connection with a linked loan to a certified business in an empire zone or to an eligible business located in a highly distressed area or to an eligible business that is defined in paragraph (b-1) of subdivision eleven of this section that is located in a renewal community or defined in paragraph (b-2) of such subdivision that is located in an empowerment zone or defined in paragraph (b-3) of such subdivision that is located in an enterprise community, or a qualifying technology or innovation business as defined in paragraph (g) of subdivision eleven of this section, respectively for eligible projects defined in paragraph (c) of subdivision twelve of this section or a certified minority- or women-owned business enterprise for an eligible project defined in paragraph (e) of subdivision twelve of this section or to a defense industry manufacturer for a project defined in paragraph (d) of subdivision twelve of this section, a fixed rate of interest which is three hundred basis points below the lender's posted four year certificate of deposit rate or, if the lender does not offer a four year certificate of deposit, is three hundred basis points below the average statewide rate for four year certificates of deposit as determined by the commissioner of economic development;

    (b) for a linked deposit made in connection with any linked loan other than those specified in paragraph (a) of this subdivision, a fixed rate of interest which is two hundred basis points below the lender's posted four year certificate of deposit rate, or if the lender does not offer a four year certificate of deposit, is two hundred basis points below the

    average statewide rate for four year certificates of deposit as determined by the commissioner of economic development. See N.Y. State Finance Law 213

  • Linked loan: means a loan for purposes of an eligible project, in an amount equal to a linked deposit and bearing interest for the first four years at the interest rate provided in section two hundred eighteen of this article. See N.Y. State Finance Law 213
  • Linked loan: means a loan for purposes of an eligible project, in an amount equal to a linked deposit and bearing interest at the linked loan interest rate. See N.Y. State Finance Law 236
  • Liter: means a metric unit of capacity equal to one thousand cubic centimeters of alcoholic beverages and equivalent to thirty-three and eight hundred fourteen thousandths fluid ounces. See N.Y. Tax Law 420
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Living unit: shall mean an apartment, room, cottage, or other area within a community set aside for the exclusive use of one or more residents, or in the case of a continuing care at home contract, the contract holder's private residence. See N.Y. Public Health Law 4601
  • Living unit: shall mean an apartment, room, cottage or other area within a community set aside for the exclusive use of one or more residents. See N.Y. Public Health Law 4651
  • Local government: means any New York county, city, town, village, school district, board of cooperative educational services, local public benefit corporation or other municipal corporation or political subdivision of the state, or of such local government. See N.Y. State Finance Law 188
  • Local government: means any county, city, town, village, school district, board of cooperative educational services, district corporation, public benefit corporation, public corporation, or other government created under state law that is not a state department, division, board, bureau, commission or other agency, heretofore or hereafter established by law. See
  • Local officer: shall mean and include a local officer as defined in section two of the public officers law and any officer of a public benefit corporation. See
  • Long term home health care program: means a coordinated plan of care and services provided at home to invalid, infirm, or disabled persons who are medically eligible for placement in a hospital or residential health care facility for an extended period of time if such program were unavailable. See N.Y. Public Health Law 3602
  • Majority leader: see Floor Leaders
  • Manufacturing firm: means a firm involved with extracting, smelting, recovering, developing, preparing, compounding, converting, assembling or producing in any manner, minerals, raw materials, products or substances of any kind or nature, and shall include facilities related thereto for storage, warehousing or distribution, for research and development or for the discovery of new, and the refinement of known, substances, processes, and products. See N.Y. State Finance Law 213
  • Manufacturing gallonage: means residual petroleum product or non-highway diesel motor fuel used and consumed directly and exclusively in the production of tangible personal property for sale by manufacturing, processing or assembly, but only if (i) all of such fuel or product is delivered on the manufacturing site, or (ii) the purchaser causes such fuel or product to be delivered to its manufacturing site. See N.Y. Tax Law 300
  • Marijuana: means marijuana as defined in section thirty-three hundred two of this chapter and shall also include tetrahydrocannabinols or a chemical derivative of tetrahydrocannabinol. See N.Y. Public Health Law 3397-B
  • Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
  • Master: when used alone is used in lieu of and means the same as such things as printing plate, stone, block, screen, photographic negative or other like material which contains an image used to produce visual art objects in multiples, or in the case of sculptures, a mold, model, cast, form or other prototype, other than from glass, which additional multiples of sculpture are produced, fabricated or carved. See
  • Material: means having a natural tendency to influence, or be capable of influencing the payment or receipt of money or property. See N.Y. State Finance Law 188
  • Medical equipment service agency: means any person engaged in the business of providing home medical equipment services, whether directly or through a contractual arrangement, to an individual at their place of residence. See N.Y. Public Health Law 3650
  • Minerals: means all minerals and rocks, more particularly any inorganic substance which can be extracted from the earth, excepting gas, oil and water. See N.Y. Public Lands Law 80
  • Minority leader: See Floor Leaders
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Mistrial: An invalid trial, caused by fundamental error. When a mistrial is declared, the trial must start again from the selection of the jury.
  • Monthly care fee: shall mean the monthly cost to a resident for prepayment of any services, including rent, rendered pursuant to a contract, exclusive of entrance fees or other prepayments, and any other regular periodic charges to the resident, determined on a monthly basis, pursuant to the provisions of a contract. See N.Y. Public Health Law 4601
  • Monthly care fee: shall mean the monthly cost to a resident for prepayment of any services, including rent, rendered pursuant to a contract, exclusive of entrance fees or other prepayments, and any other

    regular periodic charges to the resident, determined on a monthly basis, pursuant to the provisions of a contract. See N.Y. Public Health Law 4651

  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • mortgage: as used in this article includes every mortgage or deed of trust which imposes a lien on or affects the title to real property, notwithstanding that such property may form a part of the security for the debt or debts secured thereby. See N.Y. Tax Law 250
  • Mortgage loan: A loan made by a lender to a borrower for the financing of real property. Source: OCC
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • Motor fuel: means gasoline, benzol, reformulated blend stock for oxygenate blending, conventional blend stock for oxygenate blending, E85, fuel grade ethanol that meets the ASTM International active standards specifications D4806 or D4814 or other product which is suitable for use in operation of a motor vehicle engine. See N.Y. Tax Law 282
  • motor fuel: means such term as defined in subdivision two of section two hundred eighty-two of this chapter. See N.Y. Tax Law 300
  • Motor vehicle: means any vehicle propelled by any power other than muscular, except boats, road building machinery, power shovels, tractor cranes, tractors used exclusively for agricultural purposes and such vehicles as are run only on rails or tracks. See N.Y. Tax Law 282
  • multiples: means prints, photographs, positive or negative, sculpture and similar art objects produced in more than one copy and sold, offered for sale or consigned in, into or from this state for an amount in excess of one hundred dollars exclusive of any frame or in the case of sculpture, an amount in excess of fifteen hundred dollars. See
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Native species: means , with respect to a particular ecosystem, a species that, other than as a result of an introduction, historically occurred or currently occurs in that ecosystem. See
  • net book value: means cost reduced by accumulated depreciation shown on the books and records of the taxpayer and determined, in the case of a qualified power producer, in accordance with generally accepted accounting principles; and in the case of a qualified pipeline, in accordance with the taxpayer's regulatory reports filed with the federal energy regulatory commission or state department of public service. See N.Y. Tax Law 208
  • Net earnings from self-employment: means the same as net earnings from self-employment as defined in subsection (a) of section fourteen hundred two of the internal revenue code, except that the deduction for wages and salaries paid or incurred for the taxable year which is not allowed pursuant to section two hundred eighty C of such code shall be allowed, and except that an estate or trust shall be deemed to have net earnings from self-employment determined in the same manner as if it were an individual subject to the tax on self-employment income imposed by section fourteen hundred one of the internal revenue code diminished by: (1) the amount of any deduction allowed by subsection (c) of section six hundred forty-two of the internal revenue code and (2) the deductions allowed by sections six hundred fifty-one and six hundred sixty-one of said code to the extent that they represent distributions or payments to a resident of the city. See N.Y. New York City Administrative Code 11-1901
  • New York C corporation: means , with respect to any taxable year, a corporation subject to tax under this article which is not a New York S corporation, and any such year shall be denominated a "New York C year". See N.Y. Tax Law 208
  • New York S corporation: means , with respect to any taxable year, a corporation subject to tax under this article for which an election is in effect pursuant to subsection (a) of section six hundred sixty of this chapter for such year, any such year shall be denominated a "New York S year" and such election shall be denominated a "New York S election". See N.Y. Tax Law 208
  • New York S termination year: means any termination year which is not also an S termination year for federal purposes. See N.Y. Tax Law 208
  • non-candidate expenditures: means expenditures made by a party committee or a constituted committee to maintain a permanent headquarters and staff and carry on ordinary party activities not promoting the candidacy of specific candidates;

    6. See

  • Non-highway Diesel motor fuel: means any Diesel motor fuel that is designated for use other than on a public highway (except for the use of the public highway by farmers to reach adjacent lands), and is dyed Diesel motor fuel as defined in subdivision eighteen-a of this section. See N.Y. Tax Law 282
  • Non-transplant anatomic bank: means any person or facility that solicits, retrieves, performs donor selection and/or testing, preserves, transport, allocates, distributes, acquires, processes, stores, or arranges for the storage of non-transplant anatomic parts, including whole bodies, body segments, organs, or tissues from living or deceased donors, for education and/or research purposes specifically authorized by section forty-three hundred two of this article. See N.Y. Public Health Law 4300
  • Noncommercial importer: means a person other than a distributor who imports or causes to be imported into this state beers or wines, except that such person shall not be a noncommercial importer where such person imports or causes to be imported into this state such alcoholic beverages in the quantities and under the conditions provided by subdivision four of section four hundred twenty-four. See N.Y. Tax Law 420
  • Nonpublic school operator: shall mean any nonpublic elementary or secondary school which owns or leases and operates any vehicle solely and exclusively for its purposes. See N.Y. Tax Law 282
  • Not-for-profit organization: means a domestic corporation incorporated pursuant to or otherwise subject to the not-for-profit corporation law, a charitable organization registered with the department of law, a religious corporation as defined in section sixty-six of the general construction law, a trustee as defined in section 8-1. See
  • Oath: A promise to tell the truth.
  • Obligation: means an established duty, whether or not fixed, arising from an express or implied contractual, grantor-grantee, or licensor-licensee relationship, from a fee-based or

    similar relationship, from statute or regulation, or from the retention of any overpayment. See N.Y. State Finance Law 188

  • 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.
  • Obligor: means a person who executes a bail bond on behalf of a principal and thereby assumes the undertaking described therein. See N.Y. Criminal Procedure Law 500.10
  • occupancy date: shall mean the date defined in the contract for a loan pursuant to this article between the owner of an existing multiple dwelling and a municipality as the date upon which such multiple dwelling is to be deemed ready for occupancy, or if such term is not defined in such contract, the date of issuance of the temporary certificate of occupancy. See N.Y. Public Housing Law 211
  • Office: means in the case of a bank or trust company its principal office, in the case of a safe deposit company, investment company or mutual trust investment company, its principal place of business and in the case of a foreign corporation the place of business designated in its license or its authorization pursuant to article five-C of this chapter, as the case may be, for the oldest agency or branch in this state of such foreign corporation. See
  • Office: means the office of information technology services. See N.Y. State Technology Law 101
  • Office: shall mean the state office of information technology services. See N.Y. State Technology Law 202
  • Omnibus carrier: shall mean every person engaged in operating an omnibus line subject to the supervision of the state department of public service under article three-a of the public service law, including every person operating omnibuses used for the transportation of school children under a contract made pursuant to the provisions of the education law. See N.Y. Tax Law 282
  • On consignment: means that no title to, estate in, or right to possession of, the work of fine art or multiple that is superior to that of the consignor vests in the consignee, notwithstanding the consignee's power or authority to transfer or convey all the right, title and interest of the consignor, in and to such work, to a third person. See
  • On-site: shall mean that, unless the context clearly requires otherwise, the services specified in paragraph a of this subdivision be provided at the facility. See N.Y. Public Health Law 4651
  • Operator: means any person who owns, operates, or controls a place of entertainment or who promotes or produces an entertainment. See
  • Operator: shall mean a legal entity operating a continuing care retirement community pursuant to a certificate of authority. See N.Y. Public Health Law 4601
  • Operator: shall mean a legal entity operating a fee-for-service continuing care retirement community pursuant to a certificate of authority, as granted pursuant to section forty-six hundred fifty-six of this article. See N.Y. Public Health Law 4651
  • Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
  • Organ: means a human kidney, heart, heart valve, lung, pancreas, liver or any other organ designated by the commissioner in regulation in consultation with the transplant council. See N.Y. Public Health Law 4360
  • Organ procurement organization: means a person designated by the secretary of the United States Department of Health and Human Services as an organ procurement organization. See N.Y. Public Health Law 4300
  • organization: means a domestic corporation incorporated pursuant to or otherwise subject to the not-for-profit corporation law, a charitable organization registered with the secretary of state, a special act corporation created pursuant to chapter four hundred sixty-eight of the laws of eighteen hundred ninety-nine, as amended, a special act corporation formed pursuant to chapter two hundred fifty-six of the laws of nineteen hundred seventeen, as amended, a corporation authorized pursuant to an act of congress approved January fifth, nineteen hundred five, (33 stat. See N.Y. State Finance Law 179-Q
  • Organization certificate: includes (a) the original organization certificate or any other instrument filed or issued under any statute to form a corporation or foreign corporation, as amended, supplemented or restated by certificates of amendment, merger or consolidation or other certificates or instruments filed or issued under any statute; or (b) a special act or charter creating a corporation or foreign corporation, as amended, supplemented or restated by special acts or by certificates of amendment, merger or consolidation or other certificates or instruments filed or issued under any statute. See
  • Original source: means a person who (a) prior to a public disclosure under paragraph (b) of subdivision nine of section one hundred ninety of this article has voluntarily disclosed to the state or a local government the information on which allegations or transactions in a cause of action are based, or (b) who has knowledge that is independent of and materially adds to the publicly disclosed allegations or transactions, and who has voluntarily provided the information to the state or a local government before or simultaneous with filing an action under this article. See N.Y. State Finance Law 188
  • other exempt income: means the sum of exempt CFC income and exempt unitary corporation dividends. See N.Y. Tax Law 208
  • Outlays: Outlays are payments made (generally through the issuance of checks or disbursement of cash) to liquidate obligations. Outlays during a fiscal year may be for payment of obligations incurred in prior years or in the same year.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Owner: shall include any person offering motor fuel for sale at retail. See N.Y. Tax Law 282
  • Owner: shall include any person selling or offering alcoholic beverages for sale at retail. See N.Y. Tax Law 420
  • Parent: means a parent whose parental rights have not been terminated. See N.Y. Public Health Law 4300
  • part: includes "parts". See N.Y. Public Health Law 4300
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • partnership: shall include , unless a different meaning is clearly required, a subchapter K limited liability company. See N.Y. New York City Administrative Code 11-1701
  • partnership: shall include , unless a different meaning is clearly required, a subchapter K limited liability company. See N.Y. New York City Administrative Code 11-1901
  • party committee: means any committee provided for in the rules of the political party in accordance with section two-one hundred of this chapter, other than a constituted committee. See
  • passenger commuter ferry: means a vessel providing mass transportation service. See N.Y. Tax Law 300
  • Payment date: means the date on which a check for payment pursuant to a contract is dated. See N.Y. State Finance Law 179-E
  • Performing group: means any vocal or instrumental group seeking to use, using, advertising the use of, or promoting the name of a recording group that has previously released a commercial sound recording under the name of such recording group. See
  • person: shall mean an individual, firm, company, partnership, corporation, trust or association. See
  • Person: means any natural person, partnership, corporation, association or any other legal entity or individual, other than the state or a local government. See N.Y. State Finance Law 188
  • Person: means any individual, corporation, partnership, or legal entity of any kind, or a governmental agency, board or body. See N.Y. Public Health Law 3221
  • Person: means any individual, firm, co-partnership, association or corporation, other than the state or a public corporation, as the latter is defined in subdivision 1 of section 3 of the General Corporation Law. See
  • Person: means any natural person, partnership, corporation, company, trust, association or other entity, however organized. See
  • Person: shall mean an individual, corporation, partnership, joint venture, or any business entity. See N.Y. Public Health Law 3550
  • Person: shall mean an individual, corporation, partnership, joint venture, or any business entity. See N.Y. Public Health Law 3650
  • Person: includes an individual, copartnership, limited liability company, society, association, corporation, joint stock company, and any

    combination of individuals and also an executor, administrator, receiver, trustee or other fiduciary. See N.Y. Tax Law 282

  • Person: includes an individual, copartnership, limited liability company, society, association, corporation, joint stock company, and any combination of individuals and also an executor, administrator, receiver, trustee or other fiduciary. See N.Y. Tax Law 420
  • Person: includes an individual, copartnership, limited liability company, society, association, corporation, joint stock company, and any combination of individuals and also an executor, administrator, receiver, trustee or other fiduciary. See N.Y. Tax Law 470
  • Personal care services: means services to assist with personal hygiene, dressing, feeding and household tasks essential to the patient's health. See N.Y. Public Health Law 3602
  • Personal information: shall mean any information concerning a natural person which, because of name, number, symbol, mark or other identifier, can be used to identify that natural person. See N.Y. State Technology Law 202
  • Personal property: All property that is not real property.
  • persons or families of low income: shall mean "persons of low income" or "families of low income" as defined in section three of this chapter, whose probable aggregate annual income during the period of occupancy does not exceed six times the rental (including the value or cost to them of heat, light, water and cooking fuel) of dwelling units occupied by such persons or families in existing multiple dwellings aided by a loan pursuant to this article, except that in the case of persons or families with three or more dependents, such ratio shall not exceed seven to one, and except further that the income limitations prescribed by this paragraph shall be subject to the provisions of subdivision two of section two hundred thirteen of this chapter. See N.Y. Public Housing Law 211
  • petroleum business: means : (1) With respect to motor fuel, every corporation and unincorporated business (i) importing motor fuel or causing motor fuel to be imported into the state for use, distribution, storage or sale in the state, or (ii) producing, refining, manufacturing or compounding motor fuel in the state. See N.Y. Tax Law 300
  • Petty offense: A federal misdemeanor punishable by six months or less in prison. Source: U.S. Courts
  • Physical structure: means the place of entertainment, or in the case where a structure either partially or wholly surrounds the place of entertainment, such surrounding structure. See
  • Physician: means a person licensed to practice medicine in the state of New York including a person authorized to practice medicine in a federal medical facility in the state. See N.Y. Public Health Law 3397-B
  • physician: means a practitioner of medicine licensed to practice medicine pursuant to article one hundred thirty-one of the education law. See N.Y. Public Health Law 3700
  • physician: means a practitioner of medicine licensed to practice medicine pursuant to article one hundred thirty-one of the education law. See N.Y. Public Health Law 3710
  • physician assistant: means a person who is licensed as a physician assistant pursuant to section sixty-five hundred forty-one of the education law. See N.Y. Public Health Law 3700
  • place of entertainment: shall mean a theatre, dinner theatre, hall, coliseum, convention center, arena, auditorium, stadium, concert hall, garden, outdoor space or other place of amusement operated as a for profit entity and located in this state in which theatrical productions, sporting events or other events are presented. See
  • Place of entertainment: means any privately or publicly owned and operated entertainment facility such as a theatre, stadium, arena, racetrack, museum, amusement park, or other place where performances, concerts, exhibits, athletic games or contests are held for which an entry fee is charged. See
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plan: means the plan developed pursuant to section 9-1705 of this title. See
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Plea agreement: An arrangement between the prosecutor, the defense attorney, and the defendant in which the defendant agrees to plead guilty in exchange for special considerations. Source:
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • political action committee: means a political committee which makes no expenditures to aid or take part in the election or defeat of a candidate, or to promote the success or defeat of a ballot proposal, other than in the form of contributions, including in-kind contributions, to candidates, candidate's authorized committees, party committees, constituted committees, or independent expenditure committees provided there is no common operational control between the political action committee and the independent expenditure committee; or in the form of communications that are not distributed to a general public audience as described in subdivision thirteen of this section. See
  • political committee: means any corporation aiding or promoting and any committee, political club or combination of one or more persons operating or co-operating to aid or to promote the success or defeat of a political party or principle, or of any ballot proposal; or to aid or take part in the election or defeat of a candidate for public office or to aid or take part in the election or defeat of a candidate for nomination at a primary election or convention, including all proceedings prior to such primary election, or of a candidate for any party position voted for at a primary election, or to aid or defeat the nomination by petition of an independent candidate for public office; but nothing in this article shall apply to any committee or organization for the discussion or advancement of political questions or principles without connection with any vote or to a national committee organized for the election of presidential or vice-presidential candidates; provided, however, that a person or corporation making a contribution or contributions to a candidate or a political committee which has filed pursuant to section 14-118 shall not, by that fact alone, be deemed to be a political committee as herein defined. See
  • 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.
  • Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
  • Presentence report: A report prepared by a court's probation officer, after a person has been convicted of an offense, summarizing for the court the background information needed to determine the appropriate sentence. Source: U.S. Courts
  • President: shall mean the president of the corporation. See N.Y. Education Law 651
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Principal: means a defendant in a criminal action or proceeding, or a person adjudged a material witness therein, or any other person so involved therein that the principal may by law be compelled to appear before a court for the purpose of having such court exercise control over the principal's person to secure the principal's future attendance at the action or proceeding when required, and who in fact either is before the court for such purpose or has been before it and been subjected to such control. See N.Y. Criminal Procedure Law 500.10
  • principal: shall mean and include every person or firm directly or indirectly controlling the business affairs or operations of a theatrical production company or of a ticket distributor, as defined herein. See
  • Priority reservation agreement: shall mean a cancelable agreement between a prospective continuing care retirement community applicant, an applicant for a certificate of authority or an operator and a prospective resident, for the purpose of evaluating market demand for a proposed continuing care retirement community and for the purpose of

    guaranteeing to prospective residents an opportunity for priority placement in a continuing care retirement community, under which the prospective resident will pay a refundable priority reservation fee. See N.Y. Public Health Law 4601

  • Priority reservation agreement: shall mean a cancelable agreement between a prospective fee-for-service continuing care retirement community applicant, an applicant for a certificate of authority or an operator and a prospective resident, for the purpose of evaluating market demand for a proposed fee-for-service continuing care retirement community and for the purpose of guaranteeing to prospective residents an opportunity for priority placement in a fee-for-service continuing care retirement community, under which the prospective resident will pay a refundable priority reservation fee. See N.Y. Public Health Law 4651
  • Priority reservation fee: shall mean the refundable sum of money paid by a prospective resident for deposit with the escrow agent for a prospective continuing care retirement community applicant, an applicant for a certificate of authority or an operator pursuant to a priority reservation agreement. See N.Y. Public Health Law 4601
  • Priority reservation fee: shall mean the refundable sum of money paid by a prospective resident for deposit with the escrow agent for a prospective fee-for-service continuing care retirement community applicant, an applicant for a certificate of authority or an operator pursuant to a priority reservation agreement. See N.Y. Public Health Law 4651
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Processing: means extracting, preparing, treating, modifying, compounding, manufacturing or otherwise manipulating cannabinoid hemp to concentrate or extract its cannabinoids, or creating product, whether in intermediate or final form, used for human consumption. See N.Y. Public Health Law 3398
  • Procurement organization: means an eye bank, organ procurement organization, or tissue bank. See N.Y. Public Health Law 4300
  • procurement organization: means a person, facility, or institution engaged in procuring organs for transplantation or therapy purposes, but does not include (a) facilities or institutions which permit procurement activities to be conducted on their premises by employees or agents of an approved organ procurement organization, or (b) facilities or consortia of facilities which conduct transplantation activities in accordance with article twenty-eight of this chapter when the organ is procured through an approved organ procurement organization, licensed bank or storage facility, or a living donor. See N.Y. Public Health Law 4360
  • Program: means a provision of law authorizing a state agency to undertake activities that are to be accomplished in whole or in part through contracts with not-for-profit organizations. See N.Y. State Finance Law 179-Q
  • Program: means the excelsior linked deposit program. See N.Y. State Finance Law 213
  • Program: means the water pollution control linked deposit program. See N.Y. State Finance Law 236
  • Program plan: means the document developed by a state agency, which shall include for each program: (a) the amounts to be allocated for renewal of contracts; (b) the amounts to be allocated for new contracts; (c) the method by which all contracts will be awarded, such methods shall include, but not be limited to, requests for proposals, preferred provider, and sole source; (d) the timetable for the selection of providers and contract development, including but not limited to, timetables for RFP development and response and provider notification; and (e) the timetable for promulgation of regulations as may be required for implementation. See N.Y. State Finance Law 179-Q
  • Proofs: means multiples which are the same as, and which are produced from the same masters as, the multiples in a limited edition, but which, whether so designated or not, are set aside from and are in addition to the limited edition to which they relate. See
  • Proper invoice: means a written request for a contract payment that is submitted by a contractor setting forth the description, price, and quantity of goods, property, or services delivered or rendered, in such form and supported by such other substantiating documentation as the state comptroller or individual state agency may reasonably require. See N.Y. State Finance Law 179-E
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Prospective donor: means an individual who is dead or near death and has been determined by a procurement organization to have a part that could be medically suitable for transplantation, therapy, research, or education. See N.Y. Public Health Law 4300
  • Public debt: Cumulative amounts borrowed by the Treasury Department or the Federal Financing Bank from the public or from another fund or account. The public debt does not include agency debt (amounts borrowed by other agencies of the Federal Government). The total public debt is subject to a statutory limit.
  • Public highway: means public highway as defined in subdivision six of section five hundred one of this chapter. See N.Y. Tax Law 282
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Purchaser: shall include , in addition to its usual meaning, the distributor in the case of transfer of motor fuel by a distributor from his, their or its stock, into a motor vehicle, or into a container from which motor fuel is supplied by the distributor to a motor vehicle or vehicles of the distributor or of others. See N.Y. Tax Law 282
  • QSSS: means a corporation which is a qualified subchapter S subsidiary as defined in subparagraph (B) of paragraph three of subsection (b) of section thirteen hundred sixty-one of the internal revenue code. See N.Y. Tax Law 208
  • Qualified biodiesel: means a diesel motor fuel substitute produced from nonpetroleum renewable resources that meets the registration requirements for fuels and fuel additives established by the Environmental Protection Agency under section 211 of the Clean Air Act (42 U. See N.Y. Tax Law 282
  • qualified pipeline: means a taxpayer which: (i) on December thirty-first, nineteen hundred ninety-nine, was subject to the ratemaking supervision of either the federal energy regulatory commission or the state department of public service, and (ii) for the year ending on December thirty-first, nineteen hundred ninety-nine, was subject to tax under sections one hundred eighty-three and one hundred eighty-four of this chapter on account of its being principally engaged in the business of pipeline transmission. See N.Y. Tax Law 208
  • qualified power producer: means a taxpayer which: (i) on December thirty-first, nineteen hundred ninety-nine, was not subject to the ratemaking supervision of the state department of public service, and (ii) for the year ending on December thirty-first, nineteen hundred ninety-nine, was subject to tax under former section one hundred eighty-six of this chapter on account of its being principally engaged in the business of supplying electricity. See N.Y. Tax Law 208
  • qualified public utility: means a taxpayer which: (i) on December thirty-first, nineteen hundred ninety-nine, was subject to the ratemaking supervision of the state department of public service, and (ii) for the year ending on December thirty-first, nineteen hundred ninety-nine, was subject to tax under former section one hundred eighty-six of this chapter. See N.Y. Tax Law 208
  • Qualified reservation: means (a) lands held by an Indian nation or tribe that is located within the reservation of that nation or tribe in the state;

    (b) lands within the state over which an Indian nation or tribe exercises governmental power and that are either (i) held by the Indian nation or tribe subject to restrictions by the United States against alienation, or (ii) held in trust by the United States for the benefit of such Indian nation or tribe;

    (c) lands held by the Shinnecock Tribe or the Poospatuck (Unkechauge) Nation within their respective reservations; or

    (d) any land that falls within paragraph (a) or (b) of this subdivision, and which may be sold and replaced with other land in accordance with an Indian nation's or tribe's land claims settlement agreement with the state of New York, shall nevertheless be deemed to be subject to restriction by the United States against alienation. See N.Y. Tax Law 282

  • qualified taxpayer: means a qualified power producer or a qualified pipeline. See N.Y. Tax Law 208
  • Quorum: The number of legislators that must be present to do business.
  • Ranking minority member: The highest ranking (and usually longest serving) minority member of a committee or subcommittee.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: as used in this article includes the land itself above and under water, all buildings and other articles and structures, substructures and superstructures, erected upon, under or above, or affixed to the same; all wharves and piers, including the value of the right to collect wharfage, cranage or dockage thereon; all bridges, all telegraph lines, wires, poles and appurtenances; all supports and inclosures for electrical conductors and other appurtenances upon, above and underground; all surface, underground or elevated railroads, including the value of all franchises, rights or permission to construct, maintain or operate the same in, under, above, on or through, streets, highways, or public places; all railroad structures, substructures and superstructures, tracks and the iron thereon; branches, switches and other fixtures permitted or authorized to be made, laid or placed in, upon, above or under any public or private road, street or ground; all mains, pipes and tanks laid or placed in, upon, above or under any public or private street or place for conducting steam, heat, water, oil, electricity or any property, substance or product capable of transportation or conveyance therein or that is protected thereby, including the value of all franchises, rights, authority or permission to construct, maintain or operate, in, under, above, upon, or through, any streets, highways or public places, any mains, pipes, tanks, conduits or wires, with their appurtenances, for conducting water, steam, heat, light, power, gas, oil or other substance, or electricity or telegraphic, telephonic or other purposes; all trees and underwood growing upon land, and all mines, minerals, quarries and fossils in and under the same, except mines belonging to the state; and all the forms of housing which are adaptable to motivation by a power connected thereto or which may be propelled by a power within themselves and which are or can be used as a house or living abode or habitation of one or more persons, or for business, commercial or office purposes, either temporarily or permanently, and commonly called and hereafter referred to as "trailers"; except (1) transient trailers which have been located within the boundaries of a city, town or village for less than sixty days and (2) trailers which are for sale and which are not occupied. See N.Y. Tax Law 250
  • Reasonably available: means able to be contacted by a procurement organization without undue effort and willing and able to act in a timely manner consistent with existing medical criteria necessary for the making of an anatomical gift. See N.Y. Public Health Law 4300
  • Receipt of an invoice: means (a) the date on which a proper invoice is actually received in the designated payment office, or (b) the date on which the state agency receives the purchased goods, property, or services covered by the proper invoice, whichever is later, or (c) in regard to final payments on highway construction contracts, the date determined in accordance with the provisions of paragraph (g) of subdivision seven of section thirty-eight of the highway law. See N.Y. State Finance Law 179-E
  • Recess: A temporary interruption of the legislative business.
  • Recipient: means any person which is: (a) an individual or small business which is eligible to undertake an eligible project related to residential and small business on-site wastewater treatment systems; or (b) an entity receiving or eligible to receive an agricultural assessment pursuant to article twenty-five-AA of the agriculture and markets law which is eligible to undertake an eligible project; or (c) any two or more of the foregoing which are acting jointly in connection with an eligible project. See N.Y. State Finance Law 236
  • Record: means any book, paper, map, photograph, or other information-recording device, regardless of physical form or characteristic, that is made, produced, executed, or received by any local government or officer thereof pursuant to law or in connection with the transaction of public business. See
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See N.Y. Public Health Law 4300
  • Recording group: means any vocal or instrumental group at least one of whose members has previously released a commercial sound recording under that group's name and in which such member or members have a legal right by virtue of use or operation under the group name without having abandoned the name or affiliation with the group. See
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Refusal: means a record created under section forty-three hundred five of this article that expressly states an intent to bar other persons from making an anatomical gift. See N.Y. Public Health Law 4300
  • REIT: means a real estate investment trust as defined in section eight hundred fifty-six of the internal revenue code. See N.Y. New York City Administrative Code 11-601
  • Related member: means a related person as defined in subparagraph (c) of paragraph three of subsection (b) of section four hundred sixty-five of the internal revenue code, except that "fifty percent" shall be substituted for "ten percent". See N.Y. Tax Law 208
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Renewal community: means an area within the state that has been designated by such term in accordance with section 1400E of the federal Internal Revenue Code (26 United States Code § 1400E) under the federal Community Renewal Tax Relief Act of 2000. See N.Y. State Finance Law 213
  • Renewal contract: means the documents necessary to continue in effect an existing contract between a state agency and not-for-profit

    organization, including any simplified contract documents in a form approved by the office of the state comptroller. See N.Y. State Finance Law 179-Q

  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Reproduction: means a copy, in any medium, of a work of fine art, that is displayed or published under circumstances that, reasonably construed, evinces an intent that it be taken as a representation of a work of fine art as created by the artist. See
  • Reproduction right: means a right to reproduce, prepare derivative works of, distribute copies of, publicly perform or publicly display a work of fine art. See
  • Required payment date: means the date by which a contract payment must be made in order for the state government not to become liable for interest payments, pursuant to subdivision two or subdivision five of section one hundred seventy-nine-f of this article. See N.Y. State Finance Law 179-E
  • Resale: means any sale of a ticket for entrance to a place of entertainment located within the boundaries of the state of New York other than a sale by the operator or the operator's agent who is expressly authorized to make first sales of such tickets. See
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Reservation motor fuel seller: means a seller of motor fuel or Diesel motor fuel which is an Indian nation or tribe, one or more members of such tribe, or an entity wholly owned by either or both, which sells motor fuel within the boundaries of a qualified reservation. See N.Y. Tax Law 282
  • Resident: shall mean any person who, pursuant to a continuing care retirement contract or continuing care at home contract, is entitled to reside in and/or receive services from a continuing care retirement community. See N.Y. Public Health Law 4601
  • Resident: shall mean any person who, pursuant to a contract, is entitled to reside in and receive services from a fee-for-service continuing care retirement community. See N.Y. Public Health Law 4651
  • Residential health care demonstration facility: shall mean a residential health care facility containing up to sixty beds, within the defined geographical boundary of each health systems agency established under the provisions of subdivision (c) of section twenty-nine hundred four of this chapter, provided that such residential health care facility is an integrated part of a comprehensive system of residential and support services for the elderly, providing either directly or through one or more affiliated entities, prior to the effective date of this subdivision, on or adjacent to the site of the proposed residential health care facility, independent living units, an adult care facility as defined in section two of the social services law and a range of health care and social services, which may include home health care, counselling, case management and information and referral. See N.Y. Public Health Law 4601
  • Residential health care facility: means a residential health care facility as defined in section twenty-eight hundred one of this chapter. See N.Y. Public Health Law 3602
  • residual petroleum product: means the topped crude of refinery operations which includes products commonly designated by the petroleum refining industry as "No. See N.Y. Tax Law 300
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Retail dealer: means any person engaged in selling cigarettes at retail, and shall include a chain store, a wholesale dealer or an agent for purposes of its sales of cigarettes to consumers. See N.Y. Tax Law 483
  • retail sale not in bulk: means the making or offering to make any sale of Diesel motor fuel to a consumer of such fuel which is delivered directly into a motor vehicle for use in the operation of such vehicle. See N.Y. Tax Law 282
  • Retention period: means the minimum length of time that must elapse before a record is eligible for disposition. See
  • RFP: means a request for proposals issued by a state agency for the purpose of soliciting not-for-profit organizations to operate a program or perform a service through a contract with a state agency. See N.Y. State Finance Law 179-Q
  • RIC: means a regulated investment company as defined in section eight hundred fifty-one of the internal revenue code. See N.Y. New York City Administrative Code 11-601
  • Right of rescission: Right to cancel, within three business days, a contract that uses the home of a person as collateral, except in the case of a first mortgage loan. There is no fee to the borrower, who receives a full refund of all fees paid. The right of rescission is guaranteed by the Truth in Lending Act (TILA). Source: OCC
  • Sale: shall include , in addition to its meaning under article twenty-eight of this chapter, the transfer of fuel by a distributor into a motor vehicle or into a receptacle from which fuel is supplied by him or it to his or its own or other motor vehicles. See N.Y. Tax Law 282
  • Sale: means any transfer, exchange or barter in any manner or by any means whatsoever. See N.Y. Tax Law 420
  • Sale: means any transfer of title or possession or both, exchange or barter, conditional or otherwise, in any manner or by any means whatever or any agreement therefor. See N.Y. Tax Law 470
  • sale at retail: means a sale to a consumer or to any person for any purpose other than for resale. See N.Y. Tax Law 420
  • Sculpture: means a three-dimensional fine art object produced, fabricated or carved in multiple from a mold, model, cast, form or other prototype, other than from glass, sold, offered for sale or consigned in, into or from this state for an amount in excess of fifteen hundred dollars. See
  • Secured bail bond: means a bail bond secured by either:

    (a) Personal property which is not exempt from execution and which, over and above all liabilities and encumbrances, has a value equal to or greater than the total amount of the undertaking; or

    (b) Real property having a value of at least twice the total amount of the undertaking. See N.Y. Criminal Procedure Law 500.10

  • Securing order: means an order of a court committing a principal to the custody of the sheriff or fixing bail, where authorized, or releasing the principal on the principal's own recognizance or releasing the principal under non-monetary conditions. See N.Y. Criminal Procedure Law 500.10
  • Service area: means the geographic area of service approved by the secretary of health and human services, or, in the absence of such approval, by the department. See N.Y. Public Health Law 4360
  • Service of process: The service of writs or summonses to the appropriate party.
  • services: means the performance of a task or tasks and may include a material good or a quantity of material goods, and which is the subject of any purchase or other exchange. See N.Y. State Finance Law 160
  • Set-off: means the reduction by the comptroller of a payment due to a contractor by an amount equal to the amount of an unpaid legally enforceable debt owed by the contractor to the state of New York. See N.Y. State Finance Law 179-E
  • 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.
  • sewer rents: when used in this chapter shall mean any rents or charges imposed pursuant to section 24-514 of the code or pursuant to the New York city municipal water finance authority act, which is set forth in title two-A of article five of the public authorities law. See N.Y. New York City Administrative Code 11-301
  • sewer surcharges: when used in this chapter shall mean the charges imposed pursuant to section 24-523 of the code or pursuant to the New York city municipal water finance authority act, which is set forth in title two-A of article five of the public authorities law. See N.Y. New York City Administrative Code 11-301
  • Signed: means autographed by the artist's own hand, and not by mechanical means of reproduction, after the multiple was produced, whether or not the master was signed or unsigned. See
  • Silver mine: means a mineral deposit in which the total sales value of the silver is more than fifty per centum of the value of all other minerals associated or occurring with the silver in the mine. See N.Y. Public Lands Law 80
  • small business: means a business which is resident in this state, independently owned and operated, not dominant in its field and employs one hundred or less persons. See N.Y. State Finance Law 160
  • Small business: means any business which is resident in this state, independently owned and operated, not dominant in its field, and employing not more than one hundred individuals. See N.Y. State Finance Law 236
  • Social services: shall mean those services which may include, but not be limited to counseling, case management, and information and referral. See N.Y. Public Health Law 4601
  • Social services: shall mean those services which may include, but are not limited to counseling, case management, and information and referral. See N.Y. Public Health Law 4651
  • Special lien: means a lien upon fire insurance proceeds pursuant to this chapter and chapter seven hundred thirty-eight of the laws of nineteen hundred seventy-seven. See N.Y. New York City Administrative Code 11-2801
  • specialist assistant: means a person who is registered pursuant to section sixty-five hundred forty-eight of the education law as a specialist assistant for a particular medical speciality as defined by regulations promulgated by the commissioner pursuant to section thirty-seven hundred eleven of this article. See N.Y. Public Health Law 3710
  • Species: means a group of organisms all of which have a high degree of physical and genetic similarity, generally interbreed only among themselves, and show persistent differences from members of allied groups of organisms. See
  • State: means the state of New York and any state department, board, bureau, division, commission, committee, public benefit corporation, public authority, council, office or other governmental entity performing a governmental or proprietary function for the state. See N.Y. State Finance Law 188
  • State: includes any state, district, commonwealth, territory, insular possession, and any other area subject to the legislative authority of the United States of America. See N.Y. Public Health Law 4300
  • state: when used in this chapter shall mean the state of New York. See N.Y. New York City Administrative Code 11-501
  • state agencies: means all state departments, boards, commissions, offices or institutions but excludes, however, for the purposes of subdivision five of section three hundred fifty-five of the education law, the state university of New York and excludes, for the purposes of subdivision a of section sixty-two hundred eighteen of the education law, the city university of New York; provided, however, that the state university of New York and the city university of New York shall be subject to the provisions of section one hundred sixty-five-a of this article. See N.Y. State Finance Law 160
  • State agency: means any department, board, bureau, commission, division, office, council, institution, or committee in the executive, legislative, or judicial branches of state government; the city university of New York when acting on behalf of any of its senior colleges; the facilities development corporation; or the state university construction fund. See N.Y. State Finance Law 179-E
  • State agency: means any state board, body, bureau, commission, council, department, public authority, public corporation, division, office or other governmental entity performing a governmental or proprietary function for the state. See
  • State agency: means any department, board, bureau, commission, division, office, council, institution or committee in the executive branch of government, the urban development corporation or the natural heritage trust to which an appropriation is made for the purposes of carrying out a program as defined herein. See N.Y. State Finance Law 179-Q
  • State agency: means any department, board, bureau, commission, division, office, council, committee or officer of the state. See N.Y. State Technology Law 101
  • State agency website: shall mean an internet website operated by or for a state agency. See N.Y. State Technology Law 202
  • State emergency medical services council: means the state emergency medical services council established under article thirty of this chapter. See N.Y. Public Health Law 3073
  • State emergency medical services for children advisory committee: means the state emergency medical services for children advisory committee continued under this article. See N.Y. Public Health Law 3073
  • State funds: means funds held in joint custody by the state comptroller and the state commissioner of taxation and finance. See N.Y. State Finance Law 179-E
  • state hospital review and planning council: shall mean the public health and health planning council. See N.Y. Public Health Law 3602
  • state hospital review and planning council: shall mean the public health and health planning council. See N.Y. Public Health Law 4002
  • State lands: means all lands now or hereafter owned by the state of New York except lands in the forest preserve as defined by section sixty-three of the conservation law. See N.Y. Public Lands Law 80
  • State trauma advisory committee: means the state trauma advisory committee continued under article thirty-B of this chapter. See N.Y. Public Health Law 3073
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • stock: means an interest in a corporation that is treated as equity for federal income tax purposes. See N.Y. Tax Law 208
  • storage facility: means any person or facility, which procures, stores or arranges for the storage of (a) non-transplant organs, or (b) tissue for transplantation, therapy, education, research, or fertilization purposes, including autologous procedures. See N.Y. Public Health Law 4360
  • Subpoena: A command to a witness to appear and give testimony.
  • Subpoena duces tecum: A command to a witness to produce documents.
  • subsidiary: means a corporation of which over fifty percent of the number of shares of stock entitling the holders thereof

    to vote for the election of directors or trustees is owned by the taxpayer. See N.Y. Tax Law 208

  • Successor in interest: shall mean a "personal representative" "testamentary beneficiary" trustee or beneficiary of a "lifetime trust" or an "heir" (including heirs who acquire the work of fine art, craft or print from the artist or craftsperson or from another heir or beneficiary of the artist or craftsperson), which terms shall have the same meanings as set forth in the estates, powers and trusts law. See
  • Summons: Another word for subpoena used by the criminal justice system.
  • Superintendent: shall mean the superintendent of financial services. See N.Y. Public Health Law 4601
  • Supplier: means any person who provides collectibles to a dealer specifically for the purposes of re-sale. See
  • Surety: means an obligor who is not a principal. See N.Y. Criminal Procedure Law 500.10
  • Surety bond: means a bail bond in which the obligor or obligors consist of one or more sureties or of one or more sureties and the principal. See N.Y. Criminal Procedure Law 500.10
  • surgeon: means a physician or surgeon licensed or authorized to practice under the laws of any state. See N.Y. Public Health Law 4300
  • Syndication: shall mean all forms, methods and devices for pooling of investment funds for the chief purpose of participating in a theatrical production company, as defined herein. See
  • tangible personal property: means corporeal personal property, such as machinery, tools, implements, goods, wares and merchandise, and does not mean money, deposits in banks, shares of stock, bonds, notes, credits or evidences of an interest in property and evidences of debt. See N.Y. Tax Law 208
  • tangible personal property: means corporeal personal property, such as machinery, tools, implements, goods, wares and merchandise, and does not mean money, deposits in banks, shares of stock, bonds, notes, credits or evidences of an interest in property and evidences of debt. See N.Y. Tax Law 291
  • Tanning facility: shall mean any establishment where one or more ultraviolet radiation device is used, offered, or made available for use by any human being, whether or not a fee is charged, directly or indirectly, but shall not include any facility where any such device is used by a qualified health care professional for treatment of medical conditions. See N.Y. Public Health Law 3550
  • tax: as used in this article shall include the tax imposed by this section as well as the tax imposed by subdivision one of section two hundred seventy and a reference to such tax, subdivision one of section two hundred seventy or section two hundred seventy shall include the tax imposed by this section, subdivision one of this section and this section, respectively. See N.Y. Tax Law 270-D
  • Tax appeals tribunal: means the tax appeals tribunal established by section one hundred sixty-eight of the charter. See N.Y. New York City Administrative Code 11-601
  • Tax appeals tribunal: when used in this chapter shall mean the tax appeals tribunal established by section one hundred sixty-eight of the charter. See N.Y. New York City Administrative Code 11-501
  • tax district: as used in this article means a city or town. See N.Y. Tax Law 250
  • tax lien: when used in this chapter shall mean the lien arising pursuant to the provisions of this chapter or pursuant to the New York city municipal water finance authority act, which is set forth in title two-A of article five of the public authorities law, as a result of the nonpayment of taxes, assessments, sewer rents, sewer surcharges, water rents, any other charges that are made a lien subject to the provisions of this chapter, the costs of any advertisements and notices given pursuant to this chapter, any other charges that are due and payable, a surcharge pursuant to section 11-332 of this chapter if the tax lien is sold, interest and penalties thereon and the right of the city to receive such amounts. See N.Y. New York City Administrative Code 11-301
  • tax lien certificate: when used in this chapter shall mean the instrument evidencing a tax lien and executed by the commissioner of finance or his

    or her designee at such time as such lien is transferred to a purchaser upon sale of such lien by the city. See N.Y. New York City Administrative Code 11-301

  • taxable month: means a calendar month or any part thereof during which a petroleum business is subject to tax under this article. See N.Y. Tax Law 300
  • Taxable year: means the taxpayer's taxable year for federal income tax purposes. See N.Y. New York City Administrative Code 11-1901
  • Taxpayer: means any corporation, association or other entity or individual subject to tax under this chapter;

    2. See N.Y. New York City Administrative Code 11-601

  • taxpayer: means any corporation subject to tax under this article. See N.Y. Tax Law 208
  • taxpayer: means an organization or trust described in section two hundred ninety. See N.Y. Tax Law 291
  • Technology: means either a good or a service or a combination thereof, used in the application of any computer or electronic information or interconnected system that is used in the acquisition, storage, manipulation, management, movement, control, display, switching, interchange, transmission, or reception of data or voice including, but not limited to, hardware, software, information appliances, firmware, programs, systems, networks, infrastructure, media, and related material used to automatically and electronically collect, receive, access, transmit, display, store, record, retrieve,

    analyze, evaluate, process, classify, manipulate, manage, assimilate, control, communicate, exchange, convert, coverage, interface, switch, or disseminate data of any kind or form, and shall include all associated consulting, management, facilities, maintenance and training. See N.Y. State Finance Law 160

  • Technology: means either a good or a service or a combination thereof, used in the application of any computer or electronic information or interconnected system that is used in the acquisition, storage, manipulation, management, movement, control, display, switching, interchange, transmission, or reception of data or voice including, but not limited to, hardware, software, information appliances, firmware, programs, systems, networks, infrastructure, media, and related material used to automatically and electronically collect, receive, access, transmit, display, store, record, retrieve, analyze, evaluate, process, classify, manipulate, manage, assimilate, control, communicate, exchange, convert, coverage, interface, switch, or disseminate data of any kind or form, and shall include all associated consulting, management, facilities, maintenance, support and training. See N.Y. State Technology Law 101
  • Tenancy in common: A type of property ownership in which two or more individuals have an undivided interest in property. At the death of one tenant in common, his (her) fractional percentage of ownership in the property passes to the decedent
  • Terminal: means a motor fuel or Diesel motor fuel storage facility with a storage capacity of fifty thousand gallons or more excluding such facility at which motor fuel or Diesel motor fuel is stored solely for its retail sale at such facility. See N.Y. Tax Law 282
  • Terminal operator: means any person who or which has the use of or control over, or the right to so use or control, a terminal. See N.Y. Tax Law 282
  • Terminally ill: means an individual has a medical prognosis that the individual's life expectancy is approximately one year or less if the illness runs its normal course. See N.Y. Public Health Law 4002
  • termination year: means any taxable year of a corporation during which the New York S election terminates on a day other than the first day of such year. See N.Y. Tax Law 208
  • Testator: A male person who leaves a will at death.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • theatrical production: shall mean those live-staged dramatic productions, dramatic-musical productions and concerts, as defined in this subdivision, which hereafter are shown to the public for profit and which are financed wholly or in part by the offering or sale in or from this state, directly, or through agents or distributors, of investment agreements, evidences of interest, limited partnerships, producer shares, equity or debt securities, pre-organization subscriptions or any other syndication participation, when any persons are offered, solicited to purchase or sell, directly or indirectly, such syndication interests for moneys or services within or from the state of New York; provided, however, that for purposes of paragraphs (h) and (i) of this subdivision a "theatrical production" shall mean any live-staged dramatic production, dramatic-musical production or concert which is presented to the public in a place of entertainment as defined in this subdivision. See
  • theatrical production company: shall mean any entity formed to (i) develop, produce, invest in or otherwise exploit, or any combination thereof, one or more specified or nonspecified theatrical productions, and (ii) conduct all activities related thereto. See
  • this city: as used in this chapter means the city of New York; "tax commission" as used in this chapter means the tax commission of the state of New York; and "state" or "this state" as used in this chapter means the state of New York. See N.Y. New York City Administrative Code 11-1707
  • this state: means the state of New York;

    3. See N.Y. New York City Administrative Code 11-601

  • This state: means the state of New York. See N.Y. New York City Administrative Code 11-1901
  • Thrift: means any savings bank or savings and loan association, federal savings bank or federal savings and loan association. See N.Y. State Finance Law 213
  • thrift institution: is a savings bank, a savings and loan association, or other savings institution chartered and supervised as such under federal or state law. See N.Y. Tax Law 208
  • Ticket: means any evidence of the right of entry to any place of entertainment. See
  • Ticket office: means a building or other structure located other than at the place of entertainment, at which the operator or the operator's agent offers tickets for first sale to the public. See
  • Tissue: means a human eye, skin, bone, bone marrow, heart valve, spermatozoon, ova, artery, vein, tendon, ligament, pituitary gland or a fluid other than blood or a blood derivative. See N.Y. Public Health Law 4360
  • Tissue bank: means a person that is licensed, accredited, or regulated under federal or state law to solicit, retrieve, perform donor selection and/or testing, preserve, transport, allocate, distribute, acquire, process, store or arrange for the storage of human tissues for transplantation, transfer, therapy, artificial insemination or implantation, including autogeneic procedures. See N.Y. Public Health Law 4300
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Toxic substance: means any substance which is listed in the latest printed edition of the National Institute for Occupational Safety and Health Registry of Toxic Effects of Chemical Substances or has yielded positive evidence of acute or chronic health hazards in human, animal or other biological testing. See N.Y. Public Health Law 4801
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • transfer: means any exchange of funds or any thing of value between political committees authorized by the same candidate and taking part solely in his campaign, or any exchange of funds between a party or constituted committee and a candidate or any of his authorized political committees. See
  • transition property: means property placed in service by the taxpayer before January first, two thousand,

    for which a depreciation deduction is allowed under section one hundred sixty-seven of the internal revenue code. See N.Y. Tax Law 208

  • Transporter: means any person who or which has the use or control, or the right to the use or control of any means of transportation used in transporting motor fuel including a barge, truck or pipeline. See N.Y. Tax Law 282
  • Treasury shares: means shares which have been issued, have been subsequently acquired, and are retained uncancelled by the corporation. See
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trial jury: A group of citizens who hear the evidence presented by both sides at trial and determine the facts in dispute. Federal criminal juries consist of 12 persons. Federal civil juries consist of six persons.
  • True bill: Another word for indictment.
  • Trust: shall mean the trust created by section 54. See
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.
  • Ultraviolet radiation device: shall mean any equipment which is designed to emit electromagnetic radiation in the wavelength interval of two hundred to four hundred nanometers in air, and which is intended to induce tanning of the human skin through irradiation, including, but not limited to, a sunlamp, tanning booth, or tanning bed. See N.Y. Public Health Law 3550
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • unincorporated business: means any trade, business or occupation conducted, engaged in or being liquidated by an individual or unincorporated entity, including a partnership, joint venture, sole proprietorship, unincorporated association, fiduciary, or a corporation in liquidation. See N.Y. Tax Law 300
  • Unincorporated business entire net income: when used in this chapter shall mean the excess of the unincorporated business gross income of an unincorporated business over its unincorporated business deductions. See N.Y. New York City Administrative Code 11-501
  • Unincorporated entity: when used in this chapter shall include an entity classified as a partnership for federal income tax purposes regardless of whether the entity is formed as a corporation, joint-stock company, joint-stock association, body corporate or body politic or whether the entity is organized under a federal or state statute, or under a statute of a federally recognized Indian tribe, or under a statute of a country other than the United States that describes or refers to the entity as incorporated. See N.Y. New York City Administrative Code 11-501
  • Use: means any compounding or mixing of alcoholic beverages with other ingredients or other treatment of the same in such manner as to render them unfit or unsuitable for consumption as a beverage and also the actual consumption or possession for consumption of alcoholic beverages as a beverage or otherwise. See N.Y. Tax Law 420
  • Used for human consumption: means intended by the manufacturer or distributor to be: (a) used for human consumption for its cannabinoid content; or (b) used in, on or by the human body for its cannabinoid content. See N.Y. Public Health Law 3398
  • User: shall mean any natural person who uses the internet to access a state agency website. See N.Y. State Technology Law 202
  • Usury: Charging an illegally high interest rate on a loan. Source: OCC
  • Venue: The geographical location in which a case is tried.
  • Verdict: The decision of a petit jury or a judge.
  • Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
  • Victim Impact Statement: A written or spoken statement by the victim or his or her representative about the physical, emotional, and financial impact of a crime on the victim. The statement is given to the court before sentencing.
  • volunteer organization: means any organization, company or institution that has made its facility or facilities available to support the state's response and activities under the COVID-19 emergency declaration and in accordance with any applicable COVID-19 emergency rule. See N.Y. Public Health Law 3081
  • Wages: means wages as defined in subsection (a) of section thirty-four hundred one of the internal revenue code, except that (1) wages shall not include payments for active service as a member of the armed forces of the United States and shall not include, in the case of a nonresident individual or partner of a partnership doing an insurance business as a member of the New York insurance exchange described in section six thousand two hundred one of the insurance law, any item of income, gain, loss or deduction of such business which is such individual's distributive or pro rata share for federal income tax purposes or which such individual is required to take into account separately for federal income tax purposes, and (2) wages shall include (i) the amount of member or employee contributions to a retirement system or pension fund picked up by the employer pursuant to subdivision f of section five hundred seventeen or subdivision d of section six hundred thirteen of the retirement and social security law or section 13-225. See N.Y. New York City Administrative Code 11-1901
  • Whole body: means the intact corporeal remains of an individual after the time of death. See N.Y. Public Health Law 4300
  • Wholesale dealer: shall mean any person, other than an agent, who sells cigarettes to retail dealers or other persons for purposes of resale only and who maintains a separate warehousing facility for the purpose of receiving and distributing cigarettes and conducting its wholesale business. See N.Y. Tax Law 483
  • Wholesaler of motor fuel: means any person, firm, association or corporation who or which: (1) is not a distributor of motor fuel; (2) makes a sale of motor fuel in this state other than a retail sale not in bulk; and (3)(A) makes any purchases of motor fuel for resale within the region set forth in subparagraph (i) or (ii) of paragraph one of subdivision (e) of section eleven hundred eleven of this chapter; or (B) makes any sales of motor fuel, other than retail sales not in bulk, within the region set forth in subparagraph (i) or (ii) of paragraph one of subdivision (e) of section eleven hundred eleven of this chapter. See N.Y. Tax Law 282
  • Workplace: means any location away from the home, permanent or temporary, where any employee performs any work-related duty in the course of his employment. See N.Y. Public Health Law 4801
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Written directive: means a written request by a state agency to a not-for-profit organization authorizing such organization either to begin providing services during the negotiation of a contract or to continue providing services during the negotiation of a renewal contract. See N.Y. State Finance Law 179-Q
  • Written instrument: means a written or printed agreement, bill of sale, invoice, certificate of authenticity, catalogue or any other written or printed note or memorandum or label describing the work of fine art or multiple which is to be sold, exchanged or consigned by an art merchant. See