Every city resident individual required to make payments of New York State estimated tax under Article 22 of the New York State Tax Law shall make payments of Yonkers estimated tax in an amount equal to fifteen percent (15%) of his New York State estimated tax payments in the same manner and subject to the same requirements, to the greatest extent possible as provided in §§ 655 and 656 of the New York State Tax Law. No payment of estimated tax shall be required for taxable years beginning in 1984.
N.Y. Yonkers Income Tax Surcharge § 15-104