N.Y. Comp. Codes R. & Regs. tit. 2 § 402.1

Current through Register Vol. 46, No. 53, December 31, 2024

Section 402.1 - Definitions

(a) Personal property shall mean tangible property of all types other than real property, and shall include any right, title or interest in or to such tangible property.

(b) Real estate shall mean real property or any right, title or interest in or to real property, and shall include easements of all types.

N.Y. Comp. Codes R. & Regs. Tit. 2 § 402.1