New York Unconsolidated|SECTION 71

                                                

  § 71. Application of part.  1. General.--The provisions of this part
shall apply to the administration of and the procedures with respect to
the taxes imposed by part two, part three, part four and part five of
this title.

2. Definitions.--As used in this part: (a) the term "named parts"
means parts two, three, four and five of this title;

(b) The term "return" means a report or return of tax, but does not
include a declaration of estimated tax;

(c) The term "corporation" includes a corporation, association, joint
stock company or other entity subject to tax under any of the named
parts; and

(d) The term "person" includes a corporation, association, company,
partnership, estate, trust, liquidator, fiduciary or other entity or
individual liable for the tax imposed by any of the named parts or under
a duty to perform an act under any of the named parts. Upon notice to
the director of finance that any person is acting for any corporation in
a fiduciary capacity, such fiduciary shall assume the powers, rights,
duties and privileges of such corporation in respect of a tax imposed by
any of the named parts (except as otherwise specifically provided and
except that the tax shall be collected from the estate or other assets
of such corporation in the hands of such fiduciary), until notice is
given that the fiduciary capacity has terminated.