N.Y. Yonkers income tax surcharge § 15-100: Persons subject to tax surcharge

§ 15-100. Persons subject to tax surcharge.

A. General. The City of Yonkers income tax surcharge imposed hereby

shall be imposed for each taxable year on every City resident

individual, estate and trust in every taxable year commencing after

December 31, 1983 and ending on or before December 31, 2003. A

taxpayer's taxable year for the purposes of the City of Yonkers income

tax surcharge imposed pursuant to this article shall be the same as

his/her taxable year under Article 22 of the New York State Tax Law.

B. Partners and partnerships. A partnership as such shall not be

subject to the City of Yonkers income tax surcharge imposed pursuant to

this article. Persons carrying on business as partners shall be liable

for the City of Yonkers income tax surcharge only in their separate or

individual capacities.

C. Associations taxable as corporations. An association, trust or

other unincorporated organization which is taxable as a corporation for

federal income tax purposes shall not be subject to the City of Yonkers

income tax surcharge imposed pursuant to this article.

D. Exempt trustees and organizations. A trust or other unincorporated

organization which, by reason of its purposes or activities, is exempt

from federal income tax shall be exempt from any City of Yonkers income

tax surcharge imposed pursuant to this article, regardless of whether it

is subject to federal income tax on unrelated business taxable income.