Section 15-99 - DefinitionsFor 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; orB.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.N.Y. Yonkers Income Tax Surcharge § 15-99