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This entry was published on 2014-09-22
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SECTION 1325
City resident and city nonresident defined
Tax (TAX) CHAPTER 60, ARTICLE 30-A
§ 1325. City resident and city nonresident defined. For purposes of
any city income tax surcharge 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 city income tax surcharge
is imposed pursuant to the authority of this article, unless (A) the
taxpayer maintains no permanent place of abode in such 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, the
taxpayer's spouse (unless the spouse is legally separated) and the
taxpayer's minor children are present in a foreign country or countries
for at least four hundred fifty days, and (ii) during the period of five
hundred forty-eight consecutive days the taxpayer is 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 twenty-seven of this article, 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 is not domiciled in such city but 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, 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.

(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 a 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.