N.Y. State Fin. Law § 123-a

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