N.Y. General City Law art. 2-D, § 6: Resident and nonresident defined

§ 6. Resident and nonresident defined.--(a) Resident individual.--A

resident individual means an individual:

(1) who is domiciled in the city, unless he 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

(2) who is not domiciled in the city but maintains a permanent place

of abode in the city and spends in the aggregate more than one hundred

eighty-three days of the taxable year in the city, unless such

individual is in the armed forces of the United States during an

induction period.

(b) Nonresident individual.--A nonresident individual means an

individual who is not a resident.

(c) Resident estate or trust.--A resident estate or trust means:

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

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 the

city, or

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

(A) a person domiciled in the 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 the 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) Nonresident estate or trust.--A nonresident estate or trust means

an estate or trust which is not a resident.

(e) Cross reference.--For effect of change of an individual's resident

status, see section thirty-four.