Section 102 - Meaning of terms(a) General.-Unless a different meaning is clearly required, any term used in this title shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, and any reference in this title to the laws of the United States shall mean the provisions of the internal revenue code of nineteen hundred fifty-four, and amendments thereto, and other provisions of the laws of the United States relating to federal income taxes, as the same are included in this title as an appendix or as included by reference to an appendix of another title enacted by the same local law as enacts this title. (The quotation of the aforesaid laws of the United States is intended to make them a part of this title and to avoid constitutional uncertainties which might result if such laws were merely incorporated by reference. The quotation of a provision of the federal internal revenue code or of any other law of the United States shall not necessarily mean that it is applicable to or has relevance to this title.)(b) "State", "this state" or "the state" when used in this article shall mean the state of New York.(c) "City", "this city", or "the city" when used in this title shall mean the city imposing this tax.(d) "Local income taxes", when used in this title shall mean an income tax imposed by a political subdivision of a state.(e) "Tax commission" when used in this title shall mean the tax commission of the state of New York.(f) Attorney general.-The term "attorney general" when used in this title shall mean the attorney general of the state of New York.(g) "Comptroller" when used in this title shall mean the comptroller of the state of New York.(h) "Title" means this local law.N.Y. General City Model Law § 102