291 - Meaning of Terms.

NY Tax L § 291 (2019) (N/A)
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(b) The term "taxpayer" means an organization or trust described in section two hundred ninety.

(c) The term "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.