N.Y. Yonkers income tax surcharge § 15-99: Definitions

§ 15-99. Definitions.

For purposes of this article and chapter, the following words and

phrases shall have the following meanings:

CITY NONRESIDENT ESTATE OR TRUST - An estate or trust which is not a

resident of the City of Yonkers.

CITY NONRESIDENT INDIVIDUAL - An individual who is not a resident of

the City of Yonkers.

CITY RESIDENT ESTATE OR TRUST:

A. The estate of a decedent who at his/her death was domiciled in the

City of Yonkers.

B. A trust or a portion of a trust.

(1) A trust, or a portion of a trust consisting of property

transferred by will of a decedent who at his/her death was domiciled in

the City of Yonkers.

(2) A trust or a portion of a trust consisting of the property of:

(a) A person domiciled in the City of Yonkers 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 of Yonkers 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.

(3) 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.

CITY RESIDENT INDIVIDUAL - An individual:

A. Who is domiciled in the City of Yonkers unless he/she maintains no

permanent place of abode in the City of Yonkers, maintains a permanent

place of abode elsewhere, and spends in the aggregate not more than 30

days of the taxable year in such other permanent place of abode, or

within any period of 548 consecutive days he/she is present in a foreign

country or countries for at least 450 days, and during such period of

548 consecutive days he/she is not present in the City of Yonkers for

more than 90 days and does not maintain a permanent place of abode in

such City at which his/her spouse (unless such spouse is legally

separated) or minor children are present for more than 90 days, and

during any period of less than 12 months, which would be treated as a

separate taxable period pursuant to § 15-102 of this article and which

period is contained within such period of 548 consecutive days, he/she

is present in such City for a number of days which does not exceed an

amount which bears the same ratio to 90 as the number of days contained

in such period of less than 12 months bears to 548; or

B. Who is not domiciled in the City of Yonkers but maintains a

permanent place of abode in the City of Yonkers and spends in the

aggregate more than 183 days of the taxable year in the City of Yonkers,

unless such individual is in active service in the armed forces of the

United States.