N.Y.
Tax Law Section 1291
Definitions
(a)
“Person” means an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals and any other form of unincorporated enterprise owned or conducted by two or more persons.(b)
“City” means a city of a million or more located in the metropolitan commuter transportation district established by Public Authorities Law § 1262 (Metropolitan commuter transportation district)section twelve hundred sixty-two of the public authorities law.(c)
“Transportation network company” or “TNC” shall have the same meaning as the term is defined in article forty-four-B of the vehicle and traffic law.(d)
“TNC prearranged trip” shall have the same meaning as the term is defined in article forty-four-B of the vehicle and traffic law.(e)
“TNC driver” shall have the same meaning as the term is defined in article forty-four-B of the vehicle and traffic law.(f)
“TNC vehicle” shall have the same meaning as the term is defined in article forty-four-B of the vehicle and traffic law.(g)
“Gross trip fare” means the sum of the base fare charge, distance charge and time charge for a complete TNC prearranged trip at the applicable rate charged by the TNC at the time such trip is arranged.
Source:
Section 1291 — Definitions, https://www.nysenate.gov/legislation/laws/TAX/1291 (updated Jun. 30, 2017; accessed May 11, 2024).
