(b) Definitions.--- As used in this article, where not otherwise specifically defined and unless a different meaning is clearly required---
(1) The term "return" means a report or return of tax, but does not include a declaration of estimated tax.
(2) The term "corporation" includes a corporation, association (including a limited liability company), joint stock company or other entity subject to tax under article nine, nine-a, nine-b or nine-c.
(3) The term "person" includes a corporation, association, company, partnership, estate, trust, liquidator, fiduciary or other entity or individual liable for the tax imposed by article nine, nine-a, nine-b or nine-c, or under a duty to perform an act under this article or under article nine, nine-a, nine-b or nine-c.
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