Section 123-A - Definitions1. Citizen. A "citizen" is any person who is a resident of the state.2. Taxpayer. A "taxpayer" is any citizen who has paid or is paying state income or state sales taxes.3. Person. A "person" is any individual, public or private corporation, political subdivision, department or agency of the state or any local government, the attorney general, an association, or any other legal entity whatsoever.N.Y. State Fin. Law § 123-A