N.Y. State Finance Law § 123-A (2026)

§ 123-a. Definitions. 1. Citizen. A "citizen" is any person who is a
resident of the state.
  2. Taxpayer. A "taxpayer" is any citizen who has paid or is paying
state income or state sales taxes.
  3. Person. A "person" is any individual, public or private
corporation, political subdivision, department or agency of the state or
any local government, the attorney general, an association, or any other
legal entity whatsoever.