N.Y. Tax Law § 1325 — City resident and city nonresident defined

§ 1325. City resident and city nonresident defined. For purposes of\nany city income tax surcharge imposed pursuant to the authority of this\narticle: (a) City resident individual. A city resident individual means\nan individual:\n (1) who is domiciled in the city wherein the city income tax surcharge\nis imposed pursuant to the authority of this article, unless (A) the\ntaxpayer maintains no permanent place of abode in such city, maintains a\npermanent place of abode elsewhere, and spends in the aggregate not more\nthan thirty days of the taxable year in the city, or (B)(i) within any\nperiod of five hundred forty-eight consecutive days the taxpayer, the\ntaxpayer's spouse (unless the spouse is legally separated) and the\ntaxpayer's minor children are present in a foreign country or countries\nfor at least four hundred fifty days, and (ii) during the period of five\nhundred forty-eight consecutive days the taxpayer is not present in the\ncity for more than ninety days, and (iii) during any period of less than\ntwelve months, which would be treated as a separate taxable period\npursuant to section thirteen hundred twenty-seven of this article, and\nwhich period 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 is not domiciled in such city but maintains a permanent place\nof abode in such city and spends in the aggregate more than one hundred\neighty-three days of the taxable year in such city, unless such\nindividual is in active service in the armed forces of the United\nStates.\n (b) City nonresident individual. A city nonresident individual means\nan individual who is not a resident of such city.\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\ntransferred to the trust, if such trust or portion of a trust was then\nirrevocable, or if it was then revocable and has not subsequently become\nirrevocable; or\n (B) a person domiciled in such city at the time such trust or portion\nof a trust became irrevocable, if it was revocable when such property\nwas transferred to the trust but has subsequently become irrevocable.\n For the purposes of the foregoing, a trust or a 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