N.Y. Comp. Codes R. & Regs. tit. 12 § 355.1
Current through Register Vol. 46, No. 42, October 16, 2024
Every person, partnership, association, corporation, legal representative of a deceased employer, or the receiver, assignee or trustee of a person, partnership, association or corporation, who has persons in employment as defined in subdivision 6 of section 201 of the Workers' Compensation Law is an employer; not including, however, the State, a municipal corporation, local governmental agency, other political subdivision or public authority, except that, pursuant to section 212, a public authority, municipal corporation, fire district or other political subdivision may elect to become a covered employer.
N.Y. Comp. Codes R. & Regs. Tit. 12 § 355.1