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This entry was published on 2018-04-27
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SECTION 1305
City resident and city nonresident defined
Tax (TAX) CHAPTER 60, ARTICLE 30
§ 1305. City resident and city nonresident defined. For purposes of
any tax imposed pursuant to the authority of this article:

(a) City resident individual. A city resident individual means an
individual:

(1) who is domiciled in the city wherein the tax is imposed, unless
(A) the taxpayer maintains no permanent place of abode in the city,
maintains a permanent place of abode elsewhere, and spends in the
aggregate not more than thirty days of the taxable year in the city, or
(B) (i) within any period of five hundred forty-eight consecutive days
the taxpayer is present in a foreign country or countries for at least
four hundred fifty days, and (ii) during such period of five hundred
forty-eight consecutive days the taxpayer, the taxpayer's spouse (unless
the spouse is legally separated) and the taxpayer's minor children are
not present in the city for more than ninety days, and (iii) during any
period of less than twelve months, which would be treated as a separate
taxable period pursuant to section thirteen hundred seven, and which
period is contained within the period of five hundred forty-eight
consecutive days, the taxpayer is present in the city for a number of
days which does not exceed an amount which bears the same ratio to
ninety as the number of days contained in that period of less than
twelve months bears to five hundred forty-eight, or

(2) who maintains a permanent place of abode in such city and spends
in the aggregate more than one hundred eighty-three days of the taxable
year in such city, whether or not domiciled in this city for any portion
of the taxable year, unless such individual is in active service in the
armed forces of the United States.

(b) City nonresident individual. A city nonresident individual means
an individual who is not a resident of such city or the state of New
York.

(c) City resident estate or trust. A city resident estate or trust
means:

(1) the estate of a decedent who at his death was domiciled in such
city,

(2) a trust, or a portion of a trust, consisting of property
transferred by will of a decedent who at his death was domiciled in such
city, or

(3) a trust, or a portion of a trust, consisting of the property of:

(A) a person domiciled in such city at the time such property was

transferred to the trust, if such trust or portion of a trust was then

irrevocable, or if it was then revocable and has not subsequently

become irrevocable; or

(B) a person domiciled in such city at the time such trust or

portion of a trust became irrevocable, if it was revocable when such

property was transferred to the trust but has subsequently become

irrevocable.

For the purposes of the foregoing, a trust or portion of a trust is
revocable if it is subject to a power, exercisable immediately or at any
future time, to revest title in the person whose property constitutes
such trust or portion of a trust and a trust or portion of a trust
becomes irrevocable when the possibility that such power may be
exercised has been terminated.

(d) City nonresident estate or trust. A city nonresident estate or
trust means an estate or trust which is not a resident of such city.