§ 15-99 — Definitions

New York § 15-99

• Jurisdiction: New York
• Law YTS: Yonkers income tax surcharge
• Art. 9: Income Tax Surcharge

Text

§ 15-99. Definitions.\n For purposes of this article and chapter, the following words and\nphrases shall have the following meanings:\n CITY NONRESIDENT ESTATE OR TRUST - An estate or trust which is not a\nresident of the City of Yonkers.\n CITY NONRESIDENT INDIVIDUAL - An individual who is not a resident of\nthe City of Yonkers.\n CITY RESIDENT ESTATE OR TRUST:\n A. The estate of a decedent who at his/her death was domiciled in the\nCity of Yonkers.\n B. A trust or a portion of a trust.\n (1) A trust, or a portion of a trust consisting of property\ntransferred by will of a decedent who at his/her death was domiciled in\nthe City of Yonkers.\n (2) A trust or a portion of a trust consisting of the property of:\n (a) A person domiciled in the City of Yonkers at the time such\nproperty was transferred to the trust, if such trust or portion of a\ntrust was then irrevocable or if it was then revocable and has not\nsubsequently become irrevocable; or\n (b) A person domiciled in the City of Yonkers at the time such trust\nor portion of a trust became irrevocable, if it was revocable when such\nproperty was transferred to the trust but has subsequently become\nirrevocable.\n (3) For the purposes of the foregoing, a trust or a portion of a trust\nis revocable if it is subject to a power, exercisable immediately or at\nany future time, to revest title in the person whose property\nconstitutes such trust or portion of a trust and a trust or portion of a\ntrust becomes irrevocable when the possibility that such power may be\nexercised has been terminated.\n CITY RESIDENT INDIVIDUAL - An individual:\n A. Who is domiciled in the City of Yonkers unless he/she maintains no\npermanent place of abode in the City of Yonkers, maintains a permanent\nplace of abode elsewhere, and spends in the aggregate not more than 30\ndays of the taxable year in such other permanent place of abode, or\nwithin any period of 548 consecutive days he/she is present in a foreign\ncountry or countries for at least 450 days, and during such period of\n548 consecutive days he/she is not present in the City of Yonkers for\nmore than 90 days and does not maintain a permanent place of abode in\nsuch City at which his/her spouse (unless such spouse is legally\nseparated) or minor children are present for more than 90 days, and\nduring any period of less than 12 months, which would be treated as a\nseparate taxable period pursuant to § 15-102 of this article and which\nperiod is contained within such period of 548 consecutive days, he/she\nis present in such City for a number of days which does not exceed an\namount which bears the same ratio to 90 as the number of days contained\nin such period of less than 12 months bears to 548; or\n B. Who is not domiciled in the City of Yonkers but maintains a\npermanent place of abode in the City of Yonkers and spends in the\naggregate more than 183 days of the taxable year in the City of Yonkers,\nunless such individual is in active service in the armed forces of the\nUnited States.\n