Sec. 16-2.2. Definition of taxpayer

Tax Law, § 1450(a)

(a) The term taxpayer means a corporation which is subject to the tax imposed by article 32 of the Tax Law. This includes a bank holding company which is exercising its corporate franchise or doing business in a corporate or organized capacity in New York State and is included in a combined return filed pursuant to Subpart 21-2 of this Title.

(b) The term taxpayer also includes a corporation subject to article 32 of the Tax Law which continues to do business after it has been dissolved by the filing of a certificate of dissolution, by proclamation or otherwise. A dissolved corporation, the activities of which are limited to the liquidation of its business and affairs, the disposition of its assets (other than in the regular course of business), and the distribution of proceeds, is not taxable under article 32 of the Tax Law.