N.Y. Tax Law § 1305 — City resident and city nonresident defined

§ 1305. City resident and city nonresident defined. For purposes of\nany tax imposed pursuant to the authority of this article:\n (a) City resident individual. A city resident individual means an\nindividual:\n (1) who is domiciled in the city wherein the tax is imposed, unless\n(A) the taxpayer maintains no permanent place of abode in the city,\nmaintains a permanent place of abode elsewhere, and spends in the\naggregate not more than thirty days of the taxable year in the city, or\n(B) (i) within any period of five hundred forty-eight consecutive days\nthe taxpayer is present in a foreign country or countries for at least\nfour hundred fifty days, and (ii) during such period of five hundred\nforty-eight consecutive days the taxpayer, the taxpayer's spouse (unless\nthe spouse is legally separated) and the taxpayer's minor children are\nnot present in the city for more than ninety days, and (iii) during any\nperiod of less than twelve months, which would be treated as a separate\ntaxable period pursuant to section thirteen hundred seven, and which\nperiod is contained within the period of five hundred forty-eight\nconsecutive days, the taxpayer is present in the city for a number of\ndays which does not exceed an amount which bears the same ratio to\nninety as the number of days contained in that period of less than\ntwelve months bears to five hundred forty-eight, or\n (2) who maintains a permanent place of abode in such city and spends\nin the aggregate more than one hundred eighty-three days of the taxable\nyear in such city, whether or not domiciled in this city for any portion\nof the taxable year, unless such individual is in active service in the\narmed forces of the United States.\n (b) City nonresident individual. A city nonresident individual means\nan individual who is not a resident of such city or the state of New\nYork.\n (c) City resident estate or trust. A city resident estate or trust\nmeans:\n (1) the estate of a decedent who at his death was domiciled in such\ncity,\n (2) a trust, or a portion of a trust, consisting of property\ntransferred by will of a decedent who at his death was domiciled in such\ncity, or\n (3) a trust, or a portion of a trust, consisting of the property of:\n (A) a person domiciled in such city at the time such property was\n transferred to the trust, if such trust or portion of a trust was then\n irrevocable, or if it was then revocable and has not subsequently\n become irrevocable; or\n (B) a person domiciled in such city at the time such trust or\n portion of a trust became irrevocable, if it was revocable when such\n property was transferred to the trust but has subsequently become\n irrevocable.\n For the purposes of the foregoing, a trust or portion of a trust is\nrevocable if it is subject to a power, exercisable immediately or at any\nfuture time, to revest title in the person whose property constitutes\nsuch trust or portion of a trust and a trust or portion of a trust\nbecomes irrevocable when the possibility that such power may be\nexercised has been terminated.\n (d) City nonresident estate or trust. A city nonresident estate or\ntrust means an estate or trust which is not a resident of such city.\n