N.Y. Comp. Codes R. & Regs. tit. 20 § 263.7
Current through Register Vol. 46, No. 15, April 10, 2024
Tax Law, § 8(c) of § 1340(c); Codes and Ordinances of the City of Yonkers, § 92-105(c)
In general, the same rules for filing City of Yonkers earnings tax returns apply to a nonresident decedent as in the case of any other nonresident taxpayer. The executor or administrator of the estate of a taxpayer who died during the taxable year, or any other person charged with the property of such a decedent, must make and file a City of Yonkers earnings tax return for such decedent.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 263.7