2023 New York Laws › YTS - Yonkers income tax surcharge

TAXES
ARTICLE IX
INCOME TAX SURCHARGE
§ 15-98. Title.
This  article  shall  be  known  as  the  "City  of Yonkers Income Tax
Surcharge Act of 1984."
§ 15-99. Definitions.
For 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; or
B.  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.
§ 15-100. Persons subject to tax surcharge.
A. General. The City of Yonkers income tax  surcharge  imposed  hereby
shall   be  imposed  for  each  taxable  year  on  every  City  resident
individual, estate and trust in  every  taxable  year  commencing  after
December  31,  1983  and  ending  on  or  before  December  31,  2003. A
taxpayer's  taxable  year for the purposes of the City of Yonkers income
tax surcharge imposed pursuant to this article  shall  be  the  same  as
his/her taxable year under Article 22 of the New York State Tax Law.
B.  Partners  and  partnerships.  A  partnership  as such shall not be
subject to the City of Yonkers income tax surcharge imposed pursuant  to
this  article.  Persons carrying on business as partners shall be liable
for the City of Yonkers income tax surcharge only in their  separate  or
individual capacities.
C.  Associations  taxable  as  corporations.  An association, trust or
other unincorporated organization which is taxable as a corporation  for
federal  income tax purposes shall not be subject to the City of Yonkers
income tax surcharge imposed pursuant to this article.
D. Exempt trustees and organizations. A trust or other  unincorporated
organization  which,  by reason of its purposes or activities, is exempt
from federal income tax shall be exempt from any City of Yonkers  income
tax surcharge imposed pursuant to this article, regardless of whether it
is subject to federal income tax on unrelated business taxable income.
§ 15-101. Net state tax.
The  net state tax of a City of Yonkers resident individual, estate or
trust shall mean the sum of all of the taxes imposed on such individual,
estate or trust under Article 22 of the New York State Tax Law  for  the
taxable year, less the applicable credits (other than the credit for tax
withheld) allowed to such individual, estate or trust under said Article
22 for the taxable year.
§ 15-102. Filing of returns.
A.  General.  On  or before the 15th day of the fourth month following
the close of a taxable year, a City  of  Yonkers  income  tax  surcharge
return  under  the City of Yonkers income tax surcharge imposed pursuant
to this article shall be made and filed by or for every City of  Yonkers
resident  individual,  estate or trust required to file a New York State
personal income tax return for the taxable year.
B. Husband and wife.
(1) If the New York State personal income tax liabilities  of  husband
and  wife  are  determined  on  separate  returns, their City of Yonkers
income tax surcharge liabilities and returns shall be separate.
(2) If the New York State personal income tax liabilities  of  husband
and  wife (other than a husband and wife described in Subsection B(4) of
this section) are determined on a joint return, they shall file a  joint
City  of  Yonkers income tax surcharge return, and their City of Yonkers
income tax surcharge liabilities shall be joint and several,  except  as
provided  in  Subdivision  (b)(5) of § 651 of the New York State Tax Law
and in Subdivision (e) of § 685 of the New York State Tax Law.
(3) If husband and wife file separate New York State  personal  income
tax  returns  on a single form, they shall file separate City of Yonkers
income tax surcharge returns on a single form, in which event their City
of Yonkers income tax surcharge liabilities shall be separate, except as
provided in Subsection B(5) of this section.
(4) If either husband or wife is a City of Yonkers  resident  and  the
other is a City of Yonkers nonresident and their New York State personal
income tax liabilities are determined on a joint return:
(a)  They  may  elect  to  file  a  joint  City  of Yonkers income tax
surcharge return as if both were residents, in which case their City  of
Yonkers  income  tax  surcharge  liabilities shall be joint and several,
except as provided in Subdivision (b)(5) of § 651 of the New York  State

Tax  Law and in Subdivision (e) of § 685 of the New York State  Tax Law;
or
(b)  The  resident spouse may elect to file a separate City of Yonkers
income tax surcharge return, in  which  case  his/her  city  income  tax
surcharge  liability  shall  be  determined  as  if he/she were filing a
separate New York State personal income tax return.
(5) If husband and wife file  separate  City  of  Yonkers  income  tax
surcharge  returns  on a single form pursuant to Subsection B(3) of this
subsection and if the sum of the payments by  either  spouse,  including
withheld  and  estimated  City of Yonkers income tax surcharge payments,
exceeds the amount of the City of Yonkers income tax surcharge for which
such spouse is separately liable, the excess may be applied by the State
Tax Commission to the credit of the other  spouse  if  the  sum  of  the
payments  by such other spouse, including withheld and estimated City of
Yonkers income tax surcharge payments, is less than the  amount  of  the
City  of  Yonkers  income  tax  surcharge for which such other spouse is
separately liable; if the sum of the payments made by both spouses  with
respect  to the City of Yonkers income tax surcharges for which they are
separately liable, including withheld  and  estimated  City  of  Yonkers
income  tax surcharge payments, exceeds the total of the City of Yonkers
income tax surcharges due, refund of the excess may be made  payable  to
both  spouses  or,  if  either  is  deceased, to the survivor; provided,
however, that the provisions of this Subsection B(5) shall not apply  if
the  return of either spouse includes a demand that any overpayment made
by him or her shall be applied only on account of his  or  her  separate
liability.  However,  an  overpayment  by  a spouse and interest thereon
shall be credited against past-due support or the amount of a default in
repayment of a guaranteed student loan or state university loan owed  by
the other spouse, of which the Tax Commission has been notified pursuant
to  § 171-c or 171-d or 171-e of the New York State Tax Law, as the case
may be, unless the return of the spouse not liable for past-due  support
or  a  default  in  repayment  of  a  guaranteed  student  loan or state
university loan includes a demand  that  the  overpayment  and  interest
thereon attributable to such spouse not be credited against the past-due
support  or  the  default  in  repayment of a guaranteed student loan or
state university loan owed by the other spouse.
(6) If a joint return has been made pursuant  to  Subsection  B(2)  or
(4)(a)  of  this  section  for a taxable year and only one (1) spouse is
liable for past-due support or an amount of a default in repayment of  a
guaranteed  student  loan  or  state  university  loan, of which the Tax
Commission has been notified pursuant to § 171-c or 171-d  or  171-e  of
the  New  York  State Tax Law, as the case may be, then any overpayments
and interest thereon shall be credited against such past-due support  or
such  amount  of a default in repayments of a guaranteed student loan or
state university loan, unless the spouse not liable  for  such  past-due
support or such amount of a default in repayment of a guaranteed student
loan  or  state  university  loan  demands,  on  a  declaration  made in
accordance with regulations or instructions prescribed by the State  Tax
Commission,   that   the   portion   of  the  overpayment  and  interest
attributable to such spouse not be credited against the past-due support
or amount of a default in repayment of  a  guaranteed  student  loan  or
state  university  loan  owed by the other spouse. Upon such demand, the
State Tax Commission shall  determine  the  amount  of  the  overpayment
attributable to each spouse in accordance with regulations prescribed by
the State Tax Commission and credit only that portion of the overpayment
and  interest  thereon  attributable  to  the spouse liable for past-due
support or amount of a default in repayment of a guaranteed student loan
or state university loan against such past-due support or such amount of

a default in repayment of a guaranteed student loan or state  university
loan.
C. Decedents. The return for any deceased individual shall be made and
filed  by  his/her  executor, administrator or other person charged with
his/her property or the authority to file such  a  return.  If  a  final
return of a decedent is for a fractional part of a year, the due date of
such  return  shall  be  the  15th day of the fourth month following the
close of the twelve-month period which began with the first day of  such
fractional part of the year.
D. Individuals under a disability. The return for an individual who is
unable  to make a return by reason of minority or other disability shall
be made and filed by his/her guardian,  committee,  fiduciary  or  other
person charged with the care of his/her person or property (other than a
receiver in possession of only a part of his/her property) or by his/her
duly authorized agent.
E. Estates and trusts. The return for an estate or trust shall be made
and filed by the fiduciary.
F.  Joint  fiduciaries.  If  two  (2)  or  more fiduciaries are acting
jointly, the return may be made by any one (1) of them.
§ 15-103. Change of residency status.
A. General. If an individual changes  his/her  status  during  his/her
taxable   year  from  City  of  Yonkers  resident  to  City  of  Yonkers
nonresident, or from City of Yonkers  nonresident  to  City  of  Yonkers
resident, he/she shall file one (1) return as a City of Yonkers resident
for  the  portion  of  the year during which he/she is a City of Yonkers
resident and a return under Article X of this chapter for the portion of
the year during which he/she is a City of Yonkers  nonresident,  subject
to  such  exceptions  as  the  State  Tax  Commission  may  prescribe by
resolution.
B. Computation for resident individuals. If an individual's period  of
City  of  Yonkers  residence  is not the same as his/her period of state
residence, his/her net state tax for the  portion  of  the  year  during
which  such individual is a City of Yonkers resident shall be determined
as if his/her state period of residence was the  same  as  his/her  city
period of residence.
C.  Trusts.  If  the status of a trust changes during its taxable year
from City of Yonkers resident to City of Yonkers  nonresident,  or  from
City  of  Yonkers nonresident to City of Yonkers resident, the fiduciary
shall file one (1) return as a City of Yonkers resident  trust  for  the
portion of the year during which the trust is a City of Yonkers resident
trust  and  a  return under Article X of this chapter for the portion of
the year during which the trust is a City of Yonkers nonresident  trust,
subject  to such exceptions as the State Tax Commission may prescribe by
regulations.
D. Computation for resident trusts. If a trust's  period  of  City  of
Yonkers  residence is not the same as its period of state residence, its
net state tax for the portion of the year during which such trust  is  a
City  of  Yonkers  resident  trust  shall  be determined as if its state
period of residence was the same  as  its  City  of  Yonkers  period  of
residence.
§ 15-104. Estimated tax.
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.
§ 15-105. Withholding tax from wages.
Withholding of the City of Yonkers income tax surcharge from the wages
of  City  of  Yonkers  residents  shall  commence  January 1, 1985. With
respect to payment of such wages made after December 31, 1984, a City of
Yonkers income tax surcharge shall be withheld from all wages of City of
Yonkers  residents  in  the  same  manner  and  subject  to   the   same
requirements,  to  the greatest extent possible, as is provided in § 671
through and including § 678 of the New York State Tax Law,  except  that
the  term  "aggregate amount" contained in § 674(a)(1), (2), (3) and (4)
of the New York State Tax Law shall mean the aggregate of the  aggregate
amounts  of New York State personal income tax, city personal income tax
on residents authorized pursuant to Article 30 of the New York State Tax
Law, City of Yonkers income tax surcharge on residents pursuant to  this
article,  city  earnings  tax  on  nonresidents  authorized  pursuant to
Article 2-E of the General City Law and City of Yonkers earnings tax  on
nonresidents  pursuant  to  Article X of this chapter to be deducted and
withheld.
§ 15-106. Credit for tax withheld.
The City of Yonkers income tax surcharge withheld shall not reduce net
state tax for purposes of computing  the  City  of  Yonkers  income  tax
surcharge, but any amount of tax actually deducted and withheld pursuant
to  this  article in any calendar year shall be deemed to have been paid
to the State Tax Commission on behalf of the person from whom  withheld,
and such person shall be credited with having paid the amount of tax for
the  taxable year beginning in such calendar year. For a taxable year of
less than twelve (12) months, the credit shall be made under regulations
of the State Tax Commission.
§ 15-107. Enforcement with other taxes.
A. Joint assessments. If there is assessed a tax under a  city  income
tax  surcharge  imposed  pursuant  to  this  article  and  there is also
assessed a tax against the same taxpayer pursuant to Article 22  of  the
New  York  State  Tax  Law  or under a local law enacted pursuant to the
authority of Article 30 or 30-B of the New York State Tax Law or Article
2-E of the General City Law and payment of a single amount  is  required
under  the  provisions  of this article, such payment shall be deemed to
have been made with respect to the taxes so assessed  in  proportion  to
the  amounts  of  such  taxes due, including tax penalties, interest and
additions to tax.
B. Joint action. If the State Tax Commission takes action  under  such
Article  22  or  under  a local law enacted pursuant to the authority of
Article 30 or 30-B of the New York State Tax Law or Article 2-E  of  the
General  City  Law with respect to the enforcement and collection of the
tax or taxes assessed under such  articles,  the  State  Tax  Commission
shall,  wherever  possible,  accompany such action with a similar action
under similar enforcement and  collection  provisions  of  the  City  of
Yonkers income tax surcharge.
C.  Apportionment  of  moneys  collected  by  joint action. Any moneys
collected as a result of such joint action shall be deemed to have  been
collected  in  proportion  to the amounts due, including tax, penalties,
interest and additions to tax, under Article 22 of the  New  York  State
Tax  Law  or  under  a  local  law  enacted pursuant to the authority of
Article 30 or 30-B of the New York State Tax Law or Article 2-E  of  the
General City Law and the City of Yonkers Income Tax Surcharge Law.
D.  Joint  deficiency  action. Whenever the State Tax Commission takes
any action with respect to a deficiency of income tax under  Article  22
of  the  New York State Tax Law or under a local law enacted pursuant to

the authority of Article 30 or 30-B of the New York  State  Tax  Law  or
Article  2-E of the General City Law, other than the action set forth in
Subsection A of this section, it may, in its discretion, accompany  such
action  with  a similar action under the City of Yonkers City Income Tax
Surcharge Law.
§ 15-108. Administration, collection and review.
A. General. Except as otherwise provided in this article, the City  of
Yonkers city income tax surcharge shall be administered and collected by
the  State  Tax  Commission  in  the  same  manner as the tax imposed by
Article 22 of the New York State Tax Law is administered  and  collected
by  such Commission. All of the provisions of Article 22 of the New York
State Tax Law relating to or applicable to  payment  of  estimated  tax,
returns,  payment  of  tax,  withholding  of  tax from wages, employer's
statements and returns, employer's liability for taxes  required  to  be
withheld  and  all  other  provisions  of  Article  22  relating  to  or
applicable to the administration, collection, liability for  and  review
of  the  tax  imposed  by Article 22, including §§ 652 through 659, 661,
671, 672, 674 through 678 and 681 through 697 of the New York State  Tax
Law,  inclusive, shall apply to the City of Yonkers income tax surcharge
imposed pursuant to this Article IX of this chapter with the same  force
and  effect  as  if  those provisions had been incorporated in full into
that article, and had expressly referred to the City of  Yonkers  income
tax  surcharge  imposed  pursuant  to  said  Article  IX,  except  where
inconsistent with a provision of said article. Whenever there  is  joint
collection  of state personal income tax, city personal income tax, City
of New York nonresident's earnings  tax,  City  of  Yonkers  income  tax
surcharge  of  City  of  Yonkers  nonresident  earnings tax, it shall be
deemed  that  such  collection  shall  represent   proportionately   the
applicable  state personal income tax, city personal income tax, City of
New  York  nonresident's  earnings  tax,  City  of  Yonkers  income  tax
surcharge or City of Yonkers nonresident earnings tax in determining the
amount to be remitted to the City of Yonkers.
B.  Payment  to  designated depositories. The State Tax Commission, in
its discretion, may require or permit any or all persons liable for  any
City  of  Yonkers income tax surcharges imposed pursuant to this Article
IX, to make payments on account of estimated City of Yonkers income  tax
surcharge  and  payment  of  any  City  of Yonkers income tax surcharge,
penalty or interest to such banks, banking  houses  or  trust  companies
designated  by  the  State  Tax Commission and to file returns with such
banks, banking houses or trust companies, as  agent  of  the  State  Tax
Commission,  in  lieu  of  paying a City of Yonkers income tax surcharge
imposed  pursuant  to  this  Article  IX  directly  to  the  State   Tax
Commission.  However, the State Tax Commission shall designate only such
banks, banking houses or trust companies which  are  designated  by  the
Comptroller as depositories of the state.
§ 15-109. Combined filings.
A.  Notwithstanding anything to the contrary herein contained, the New
York State Tax Commission, with respect to the City  of  Yonkers  income
tax surcharge, may require the filing of any or all of the following:
(1) A combined return which, in addition to the return provided for in
§  15-102, may also include any of the returns required to be filed by a
resident individual of New York State pursuant to the  provisions  of  §
651  of the New York State Tax Law and which may be required to be filed
by such individual pursuant to Article X  of  this  chapter  imposing  a
nonresidents'  earnings  tax,  any local law enacted pursuant to Article
2-E of the General City Law or Article 30 of the New York State Tax Law.
(2) A combined employer's return which, in addition to the  employer's
return  provided for by said Article X of this chapter, may also include

any of the employer's returns required to be filed by the same  employer
pursuant  to  the  provisions of § 674 of the New York State Tax Law and
required to be filed by such employer pursuant  to  Article  X  of  this
chapter  imposing  a  nonresident  earning tax, or any local law enacted
pursuant to Article 2-E of the General City Law, or Article  30  of  the
New York State Tax Law.
B. Where a combined return or employer's return is required, the State
Tax  Commission  may  also  require the payment to it of a single amount
which shall equal the total of the amounts (total taxes less any credits
or refunds) which would have been required to be paid with  the  returns
or  employer's  returns  pursuant to the provisions of Article 22 of the
New York State Tax Law, and the provisions of this article or Article  X
of  this  chapter  imposing a nonresident earnings tax, or any local law
enacted pursuant to authority granted in Article 2-E of the General City
Law.
§ 15-110. Deposit and disposition of revenues.
All revenue collected by the State Tax Commission from the tax imposed
by this Article IX or any tax imposed by Article X of this chapter shall
be deposited daily with such responsible banks, banking houses or  trust
companies,  as may be designated by the State Comptroller, to the credit
of the Comptroller, in trust for the  City  of  Yonkers.  Such  deposits
shall  be  kept in trust and separate and apart from all other moneys in
the possession of the Comptroller. The State Comptroller  shall  require
adequate  security  from all such depositories of such revenue collected
by the State Tax Commission.  The  State  Comptroller  shall  retain  in
his/her  hands  such  amount  as  the State Commissioner of Taxation and
Finance may determine to be necessary for refunds in respect to the  tax
imposed  by the City of Yonkers pursuant to this Article IX or Article X
of this chapter imposing a nonresident earnings tax and  for  reasonable
costs  of  the  State  Tax  Commission  in administering, collecting and
distributing such taxes, out of which the State  Comptroller  shall  pay
any  refunds  of  such  taxes to which taxpayers shall be entitled under
this Article IX or Article X of  this  chapter  imposing  a  nonresident
earnings  tax.  The  State  Comptroller, after reserving such refund and
such cost shall, on or before the 15th day of each  month,  pay  to  the
Comptroller  of the City of Yonkers the balance of such taxes collected,
to be paid into the Treasury of the City of Yonkers to the credit of the
general fund, except that he/she shall pay to the  State  Department  of
Social  Services  that  amount of overpayments of the tax imposed by the
City of Yonkers pursuant to this Article IX or Article X of this chapter
imposing a tax on nonresident earnings and the interest on  such  amount
which  is certified to him/her by the State Tax Commission as the amount
to be credited against past-due support pursuant to § 171-c, Subdivision
(6), of the New York State Tax Law and except that he/she shall  pay  to
the  New York State Higher Education Services Corporation that amount of
overpayments of the tax imposed by the City of Yonkers pursuant to  this
Article  IX or Article X of this chapter imposing a nonresident earnings
tax and the interest on such amount which is certified to him/her by the
State Tax Commission as the amount to be credited against the amount  of
defaults  in  repayment of guaranteed student loans pursuant to § 171-d,
Subdivision (5) of the New York State Tax Law; and except that he  shall
pay  to  the State University of New York that amount of overpayments of
tax imposed by this Article IX or Article X  of  this  chapter  and  the
interest  on such amount which is certified to him by the Tax Commission
as the amount to be credited against the amount of default in  repayment
of  state  university  loans pursuant to Subdivision 6 of § 171-e of the
New  York  State  Tax  Law.  The  amount  deducted  for   administering,
collecting  and distributing such taxes during such monthly period shall

be paid by the State Comptroller into the  general  fund  of  the  state
treasury  to the credit of the state purposes account therein. The first
payment to the Comptroller of the City of Yonkers shall be  made  on  or
before  March  15,  1985,  which  payment shall represent the balance of
revenue after provision for  refund  and  such  reasonable  costs,  with
respect to taxes collected in 1984. Subsequent payments shall be made on
or  before  April  15,  1985,  and  on  or  before  the 15th day of each
succeeding month thereafter and shall represent the balance  of  revenue
with  respect  to  taxes  collected  the  preceding calendar months. The
amounts so payable shall be certified to the State  Comptroller  by  the
President  of  the  State  Tax Commission or his/her delegate, either of
whom shall not be held liable for any inaccuracy  in  such  certificate.
Where  the amount so paid over to the Comptroller of the City of Yonkers
is more or less than the amount due the City of Yonkers, the  amount  of
overpayment or underpayment shall be certified to the Comptroller by the
President  of  the  State  Tax Commission or his/her delegate, either of
whom shall not be held liable for any inaccuracy  in  such  certificate.
The  amount  of overpayment or underpayment shall be so certified to the
Comptroller  as  soon  after  the  discovery  of  the   overpayment   or
underpayment  as  reasonably  possible,  and  subsequent payments by the
Comptroller to such Comptroller shall be  adjusted  by  subtracting  the
amount  of any such overpayment from or by adding the amount of any such
underpayment to such number of subsequent payments and distributions  as
the  Comptroller  and  the  President  of the State Tax Commission shall
consider reasonable  in  view  of  the  amount  of  the  overpayment  or
underpayment and all other facts and circumstances.
§ 15-111. Amount of surcharge.
The  surcharge imposed by this article shall be at the rate of fifteen
per centum (15%) of the net state tax as defined in  §  15-90*  of  this
article.  Further,  in the event that the City of Yonkers is desirous of
changing the amount of said income tax surcharge from  the  rate  herein
imposed,  said  change  shall be effectuated by the adoption by the City
Council of a special ordinance.
* So in original. 15-90 probably should be 15-101
§ 15-112. (Reserved)
§ 15-113. (Reserved)
ARTICLE X
EARNINGS TAX ON NONRESIDENTS
§ 15-114. Title.
This article shall be known as the "City of Yonkers  Earnings  Tax  on
Nonresidents Act of 1984."
§ 15-115. Definitions; word usage.
A.  As  used  in  this  article,  the  following  terms shall mean and
include:
CITY - The City of Yonkers, Westchester County, New York.
ESTIMATED  TAX  -  The  amount  of  tax  on  the  net  earnings   from
self-employment  which  a  taxpayer  estimates to be his/her tax under §
15-116 of this article for the taxable year.
NET EARNINGS FROM SELF-EMPLOYMENT - The  same  as  net  earnings  from
self-employment  as  defined  in  Subsection  (a) of Section 1402 of the
Internal Revenue Code of 1954, except that an estate or trust  shall  be
deemed  to  have  "net  earnings from self-employment" determined in the
same manner  as  if  it  were  an  individual  subject  to  the  tax  on
self-employment  income  imposed by Section 1401 of the Internal Revenue
Code of 1954 diminished by  the  amount  of  any  deduction  allowed  by
Subsection  (c)  of  Section  642  of  the Internal Revenue Code and the
deductions allowed by Sections 651 and 661 of said code  to  the  extent
that  they represent distributions or payments to a resident of the City

of Yonkers. However, "trade or business," as used in Subsection  (a)  of
Section 1402 of such code, shall mean the same as "trade or business" as
defined  in  Subsection  (c)  of  Section 1402 of such code, except that
Paragraphs  4, 5 and 6 of such subsection shall not apply in determining
"net earnings  from  self-employment"  taxable  under  this  Article  X;
provided,  however,  that  in  the  case  of a nonresident individual or
partner of a  partnership  doing  an  insurance  business  described  in
Subdivision  1(a)  of  § 425-a of the Insurance Law, any item of income,
gain, loss or deduction of  such  business  which  is  the  individual's
distributive  or pro rata share for federal income tax purposes or which
the individual is required to take into account separately  for  federal
income  tax  purposes  shall  not be considered to be "net earnings from
self-employment."
NONRESIDENT ESTATE OR TRUST - An  estate  or  trust  which  is  not  a
resident.
NONRESIDENT INDIVIDUAL - An individual who is not a resident.
PAYROLL  PERIOD  AND  EMPLOYER  -  The  same  as  "payroll  period and
employer" as defined in Subsections (b) and (d) of Section 3401  of  the
Internal  Revenue  Code  of  1954, and "employee" shall also include all
those included as employees in Subsection (c) of such  section  of  such
code.
RESIDENT ESTATE OR TRUST:
(1) The estate of a decedent who at his/her death was domiciled in the
City of Yonkers.
(2) A trust or a portion of a trust.
(a) A trust or a portion of a trust consisting of property transferred
by  will  of  a  decedent  who at his death was domiciled in the City of
Yonkers; or
(b) A trust or a portion of a trust consisting of the property of:
(1) 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
(2)  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.
(c) 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.
RESIDENT INDIVIDUAL - An individual:
(1) 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  thirty  (30)  days  of the taxable year in the City of Yonkers; or
within any period of five hundred forty-eight (548) consecutive days  he
is  present  in a foreign country or countries for at least four hundred
fifty (450) days, and during such period  of  five  hundred  forty-eight
(548)  consecutive  days he/she is not present in the city for more than
ninety (90) days and does not maintain a permanent place of abode in the
city at which his/her spouse (unless such spouse is  legally  separated)
or minor children are present for more than ninety (90) days, and during
any  period of less than twelve (12) months, which would be treated as a
separate taxable period based on a change of resident status, and  which
period is contained within such period of five hundred forty-eight (548)

consecutive  days, he/she is present in the City of Yonkers for a number
of days which does not exceed an amount which bears the  same  ratio  to
ninety  (90) as the number of days contained in such period of less than
twelve (12) months bears to five hundred forty-eight (548); or
(2)  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 one hundred eighty-three (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.
TAXABLE YEAR - The taxpayer's taxable  year  for  federal  income  tax
purposes.
WAGES  -  Wages  as  defined  in Subsection (a) of Section 3401 of the
Internal Revenue Code of 1954, except that  "wages"  shall  not  include
payments  for  active  service  as  a  member of the armed forces of the
United States and shall not  include,  in  the  case  of  a  nonresident
individual  or partner of a partnership doing an insurance business as a
member of the New York insurance exchanges described in Subdivision 1(a)
of § 425-a of the Insurance Law, any  item  of  income,  gain,  loss  or
deduction  of  such  business which is such individual's distributive or
pro rata share for federal income tax purposes or which such  individual
is  required  to  take  into  account  separately for federal income tax
purposes.
B. Comparable meaning of terms. Unless a different meaning is  clearly
required,  any  term used in this article shall have the same meaning as
when used in a comparable context in  the  laws  of  the  United  States
relating  to  federal  taxes,  and  any reference in this article to the
Internal Revenue Code, the Internal Revenue Code of 1954 or to the  laws
of  the  United States shall mean the provisions of the Internal Revenue
Code of 1954, and amendments thereto, and other provisions of  the  laws
of the United States relating to federal taxes, and amendments thereto.
§ 15-116. Imposition of tax; exclusion.
A.  Imposition  of tax. A tax is hereby imposed at a rate of 1/4 of 1%
on the wages earned, and net earnings from self-employment,  within  the
City of Yonkers of every nonresident, individual, estate and trust.
B. Exclusion.
(1)   In   computing  the  amount  of  wages  and  net  earnings  from
self-employment taxable under Subsection A of this section, there  shall
be allowed an exclusion against the total of wages and net earnings from
self-employment in accordance with the following table:
Total of
Wages and Net
Earnings from                                Exclusion
Self-Employment                              Allowable
Not over $10,000.00                          $3,000.00
Over $10,000.00 but not over $20,000.00      $2,000.00
Over $20,000.00 but not over $30,000.00      $1,000.00
Over $30,000.00                              None
(2)  The  exclusion  allowable shall be applied pro rata against wages
and net earnings from self-employment.
(3) For taxable periods of less than one year, the exclusion allowable
shall be prorated pursuant to regulations of the State Tax Commission.
C. Limitation. In no event shall a taxpayer  be  subject  to  the  tax
under this article in an amount greater than he/she would be required to
pay  if he/she were a resident of the City of Yonkers and subject to the
City of Yonkers income tax surcharge on residents of the City of Yonkers

adopted by the City of Yonkers pursuant to authority granted by  Article
30-A of the Tax Law.
§ 15-117. Taxable years to which tax is imposed.
The tax imposed by this article is imposed for taxable years beginning
December 31, 1983 and ending on or before December 31, 2003.
§ 15-118. Allocation to City.
A.  General.  If  net  earnings  from self-employment are derived from
services performed or from  sources  within  and  without  the  City  of
Yonkers,  there  shall  be  allocated  to the City of Yonkers a fair and
equitable portion of such earnings.
B. Allocation of net earnings from self-employment.
(1) Place of business. If a taxpayer has no regular place of  business
outside   the  City  of  Yonkers,  all  of  his/her  net  earnings  from
self-employment shall be allocated to the City of Yonkers.
(2) Allocation by taxpayer's books. The portion of net  earnings  from
self-employment  allocable to the City of Yonkers may be determined from
the books and records of a taxpayer's trade or business, if the  methods
used  in keeping such books and the accuracy thereof are approved by the
State Tax Commission as fairly and  equitably  reflecting  net  earnings
from self-employment within the City of Yonkers.
(3) Allocation by formula. If Subsection B(2) of this section does not
apply  to the taxpayer, the portion of net earnings from self-employment
allocable to the City of Yonkers shall be determined by multiplying  net
earnings  from  self-employment, within and without the City of Yonkers,
by the average of the following three percentages:
(a) Property percentage.  The  percentage  computed  by  dividing  the
average  of  the value, at the beginning and end of the taxable year, of
real and tangible personal property connected with the net earnings from
self-employment and located within the City of Yonkers by the average of
the value, at the beginning and end of the taxable year, of all real and
tangible  personal  property  connected  with  the  net  earnings   from
self-employment and located both within and without the City of Yonkers.
For  this  purpose, "real property" shall include real property, whether
owned or rented.
(b) Payroll percentage. The percentage computed by dividing the  total
wages, salaries and other personal service compensation paid or incurred
during the taxable year to employees in connection with the net earnings
from  self-employment derived from a trade or business carried on within
the City of Yonkers by the  total  of  all  wages,  salaries  and  other
personal  service  compensation paid or incurred during the taxable year
to employees in connection with the net  earnings  from  self-employment
derived  from a trade or business carried on both within and without the
City of Yonkers.
(c) Gross income percentage. The percentage computed by  dividing  the
gross  sales  or  charges for services performed by or through an agency
located within the City of Yonkers by the total of all  gross  sales  or
charges  for  services performed within and without the City of Yonkers.
The sales or charges to be  allocated  to  the  City  of  Yonkers  shall
include  all  sales  negotiated or consummated, and charges for services
performed, by an  employee,  agent,  agency  or  independent  contractor
chiefly situated at, connected by contract or otherwise with or sent out
from  offices  or  other  agencies of the trade or business from which a
taxpayer is deriving net earnings from self-employment, situated  within
the City of Yonkers.
C.  Other  allocation  methods.  The  portion  of  net  earnings  from
self-employment allocable to the City of Yonkers shall be determined  in
accordance  with rules and regulations of the State Tax Commission if it
shall  appear  to  the  Tax  Commission  that  the  net  earnings   from

self-employment  are  not  fairly  and  equitably  reflected  under  the
provisions of Subsection B of this section.
D.  Special  rules  for  real  estate.  Income and deductions from the
rental of real property and gain and loss from  the  sale,  exchange  or
other  disposition  of  real property shall not be subject to allocation
under Subsection B or C of this  section  but  shall  be  considered  as
entirely derived from or connected with the place in which such property
is located.
§ 15-119. Accounting periods and methods.
A.  Accounting  periods.  A taxpayer's taxable year under this article
shall be the same as  his/her  taxable  year  from  federal  income  tax
purposes.
B.  Change  of  accounting  periods.  If  a taxpayer's taxable year is
changed for federal  income  tax  purposes,  his/her  taxable  year  for
purposes of this article shall be similarly changed. If a taxable period
of  less  than twelve (12) months results from a change of taxable year,
the exclusion allowable under § 15-116 of this article shall be prorated
under regulations of the State Tax Commission.
C. Accounting methods. A taxpayer's method of  accounting  under  this
article  shall  be  the same as his/her method of accounting for federal
income tax purposes. In the absence of  any  method  of  accounting  for
federal  income  tax  purposes, net earnings from self-employment within
the City of Yonkers shall be  computed  under  such  method  as  in  the
opinion  of  the State Tax Commission clearly reflects net earnings from
self-employment within the City of Yonkers.
D. Change of accounting methods.
(1) If a taxpayer's method of accounting is changed for federal income
tax purposes, his/her method of accounting for purposes of this  article
shall be similarly changed.
(2)  If  a taxpayer's method of accounting is changed, other than from
an accrual to an installment method, any additional  tax  which  results
from  adjustments  determined  to  be  necessary solely by reason of the
change shall not be  greater  than  if  such  adjustments  were  ratably
allocated  and  included  for  the  taxable  year  of the change and the
preceding taxable years beginning after 1983, not in excess of two  (2),
during  which  the taxpayer used the method of accounting from which the
change is made.
(3) If a taxpayer's method of accounting is changed from an accrual to
an installment method, any additional tax for the year of such change of
method and for any subsequent year, which is attributable to the receipt
of installment payments properly accrued  in  a  prior  year,  shall  be
reduced by the portion of tax for any prior taxable year attributable to
the accrual of such installment payments, in accordance with regulations
of the State Tax Commission.
§ 15-120. Estimated tax.
Every  taxpayer  having net earnings from self-employment shall make a
declaration of his/her estimated tax and shall pay his/her estimated tax
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, if his net earnings from self-employment can reasonably be expected
to exceed fifteen thousand dollars ($15,000). No declaration or  payment
of estimated tax shall be required for taxable years beginning in 1984.
§ 15-121. Withholding tax from wages.
Withholding of the City of Yonkers earnings tax on nonresidents' wages
shall  commence  on  November  1, 1984. With respect to payment of wages
made on or after November 1, 1984, the provisions contained in Part V of
Article 22 of the New York State Tax Law relating to withholding of  tax
on  wages shall be applicable with the same force and effect as if those

provisions had been  incorporated  in  full  in  this  section  and  had
expressly  referred  to  the  tax  imposed by this article, except where
inconsistent with the provisions of this article, except that  the  term
"aggregate  amount" contained in Subdivision (a)(1), (2), (3) and (4) of
§ 674 of the Tax Law shall mean the aggregate of the  aggregate  amounts
of New York State personal income tax, city earnings tax on nonresidents
authorized  pursuant  to  Article 2-E of the General City Law or Article
30-B of the New  York  State  Tax  Law,  city  personal  income  tax  on
residents  authorized  pursuant  to Article 30 of the New York State Tax
Law or city income tax surcharge authorized pursuant to Article 30-A  of
the New York State Tax Law required to be deducted and withheld.
§ 15-122. Filing of returns.
A.  General. On or before the 15th day of April following the close of
the taxable year, every person subject to the tax shall make and file  a
return,  and any balance of the tax shown due on the face of such return
shall be paid therewith. The State Tax Commission  may,  by  regulation,
provide  for  the filing of returns and payment of the tax at such other
times as it deems necessary for the proper enforcement of this  article.
The  State Tax Commission may also provide by regulation that any return
otherwise required to be made  and  filed  under  this  article  by  any
nonresident  individual  need  not be made and filed if such nonresident
individual had, during the  taxable  year  to  which  the  return  would
relate, no net earnings from self-employment within the City of Yonkers.
Any regulation allowing such waiver of return may provide for additional
limitations  on and conditions and prerequisites to the privilege of not
filing a return.
B.  Husband  and  wife.  If  husband  and  wife,  both  of  whom   are
nonresidents  of  the  City  of  Yonkers,  file  separate New York State
personal income tax returns on a single form, the State  Tax  Commission
may  require the filing of separate returns under this article on single
form; and if the  sum  of  the  payments  by  either  spouse,  including
withheld  and  estimated  taxes, exceeds the amount of the tax for which
such spouse is separately liable, the excess may be applied by the State
Tax Commission to the credit of the other  spouse  if  the  sum  of  the
payments  by  such other spouse, including withheld and estimated taxes,
is less than the amount of the  tax  for  which  such  other  spouse  is
separately  liable. If the sum of the payments made by both spouses with
respect to the taxes for which they  are  separately  liable,  including
withheld and estimated taxes, exceeds the total of the taxes due, refund
of  the  excess  may  be  made  payable to both spouses or, if either is
deceased, to the survivor; provided, however,  that  the  provisions  of
this  subsection shall not apply if the return of either spouse includes
a demand that any overpayment made by him or her shall be  applied  only
on  account of his or her separate liability. However, an overpayment by
a spouse and interest thereon shall be credited against past-due support
or the amount of a default in repayment of a guaranteed student loan  or
state  university  loan owed by the other spouse, of which the State Tax
Commission has been notified pursuant to § 171-c or § 171-d or  §  171-e
of  the  Tax  Law,  as the case may be, unless the spouse not liable for
past-due support or a default in repayment of a guaranteed student  loan
or  state  university  loan  includes  a demand that the overpayment and
interest thereon attributable to such spouse not be credited against the
past-due support or the default in repayment  of  a  guaranteed  student
loan or state university loan owed by the other spouse.
C. Decedents. The return for any deceased individual shall be made and
filed  by  his/her  executor, administrator or other person charged with
his/her property. If a final return of a decedent is  for  a  fractional
part of a year, the due date of such return shall be the 15th day of the

fourth  month following the close of the twelve-month period which began
with the first day of such fractional part of the year.
D. Individuals under a disability. The return for an individual who is
unable  to make a return by reason of minority or other disability shall
be made and filed by his/her guardian,  committee,  fiduciary  or  other
person charged with the care of his/her person or property (other than a
receiver in possession of only a part of his/her property) or by his/her
duly authorized agent.
E. Estates and trusts. The return for an estate or trust shall be made
and filed by the fiduciary.
F.  Joint  fiduciaries.  If  two  (2)  or  more fiduciaries are acting
jointly, the return may be made by any one (1) of them.
G. Cross reference. For provisions as to  information  on  returns  by
partnerships, employers and other persons, see § 15-128.
§ 15-123. Combined returns and employer's returns.
A.  The  State  Tax Commission may require the filing of any or all of
the following:
(1) A combined return which, in addition to the return provided for in
a local law authorized by Article 30-B of the Tax Law, may also  include
returns required to be filed under a local law authorized by Article 2-E
of  the  General City Law or Article 30 or 30-A of the Tax Law and under
Article 22 of the Tax Law.
(2) A combined employer's return which, in addition to the  employer's
return,  provided  for  in a local law authorized by Article 30-B of the
Tax Law, may also include employer's returns required to be filed  under
a local law authorized by Article 2-E of the General City Law or Article
30 or 30-A of the Tax Law and under Article 22 of the Tax Law.
B. Where a combined return or employer's return is required, the State
Tax  Commission  may also require payment of a single amount which shall
be the total of the amounts (total taxes less any  credits  or  refunds)
required  to  be paid with the returns or employer's returns pursuant to
the provisions of local laws imposed under the authority of Article 30-B
of the Tax Law, Article 2-E of the General City Law  or  Article  30  or
30-A  of  the  New  York State Tax Law and pursuant to the provisions of
Article 22 of the New York State Tax Law.
§ 15-124. Payment of tax.
A person required to make and file a return under this article  shall,
without  assessment,  notice  or  demand, pay any tax due thereon to the
State Tax Commission on or before the date fixed for filing such  return
(determined  without  regard  to  any  extension  of time for filing the
return). The State Tax Commission  shall  prescribe  by  regulation  the
place  for  filing  any  return declaration, statement or other document
required pursuant to this article and for payment of any tax.
§ 15-125. Signing of returns and other documents.
A. General. Any  return,  declaration,  statement  or  other  document
required  to  be  made  pursuant  to  this  article  shall  be signed in
accordance with regulations or instructions prescribed by the State  Tax
Commission.  The  fact  that an individual's name is signed to a return,
declaration, statement or other document shall be prima  facie  evidence
for  all  purposes  that  the  return,  declaration,  statement or other
document was actually signed by him/her.
B. Partnerships. Any return, statement or other document required of a
partnership shall be signed by one (1) or more partners. The fact that a
partner's name is signed to a return, statement or other document  shall
be prima facie evidence for all purposes that such partner is authorized
to sign on behalf of the partnership.
C.  Certification.  The  making  or filing of any return, declaration,
statement or other document or copy thereof required to be made or filed

pursuant to this article, including a copy of a  federal  return,  shall
constitute  a  certification by the person making or filing such return,
declaration, statement or  other  document  or  copy  thereof  that  the
statements  contained therein are true and that any copy filed is a true
copy.
§ 15-126. Change of residency status.
A. General. If an individual changes  his/her  status  during  his/her
taxable  year  from  resident  to  nonresident,  or  from nonresident to
resident, he/she shall file a return as a nonresident for the portion of
the year during which he/she is a nonresident if he/she  is  subject  to
the  tax  imposed  by  this  article  or, if not subject to such tax, an
information return for the portion of the year during which he/she is  a
nonresident,  subject to such exceptions as the State Tax Commission may
prescribe by regulation. Such information return shall  be  due  at  the
same  time  as the return required by Article IX of this chapter for the
portion of the year during which such individual is a resident.
B. City of Yonkers taxable wages and net earnings from self-employment
for portion of year individual is a nonresident.  The  City  of  Yonkers
taxable  wages  and net earnings from self-employment for the portion of
the year during which the taxpayer is a nonresident shall be determined,
except as provided in Subsection C, under this  article  as  if  his/her
taxable  year for federal income tax purposes were limited to the period
of his/her nonresident status.
C. Special accruals.
(1)  If  an  individual  changes  his/her  status  from  resident   to
nonresident,  he/she  shall, regardless of his/her method of accounting,
accrue for the portion of the taxable  year  prior  to  such  change  of
status  any  items  of income, gain, loss or deduction accruing prior to
the change of status, if not otherwise properly includable  (whether  or
not  because  of  an  election  to  report  on  an installment basis) or
allowable for City of Yonkers earnings tax purposes for such portion  of
the  taxable  year  or a prior taxable year. The amounts of such accrued
items shall be determined as  such  accrued  items  were  includable  or
allowable for federal self-employment tax purposes.
(2)  If  an  individual  changes  his/her  status  from nonresident to
resident, he/she shall, regardless of his method of  accounting,  accrue
for  the  portion of the taxable year prior to such change of status any
items of income, gain, loss or deduction accruing prior to the change of
status, if not otherwise properly includable (whether or not because  of
such  an  election  to  report on an installment basis) or allowable for
federal self-employment tax purposes for such  portion  of  the  taxable
year or a prior taxable year. The amounts of such accrued items shall be
determined  as  if  such  accrued items were includable or allowable for
federal self-employment tax purposes.
(3) No item of income, gain, loss or deduction which is accrued  under
this subsection shall be taken into account in determining city-adjusted
wages  earned  or  net  earnings from self-employment within the City of
Yonkers for any subsequent taxable period.
(4) Where an  individual  changes  his/her  status  from  resident  to
nonresident, the accruals under this subsection shall not be required if
the  individual  files  with  the  State  Tax Commission a bond or other
security acceptable to the Commission, conditioned upon the inclusion of
amounts accruable under this subsection in the determination of the City
of Yonkers income tax surcharge under this Article X hereof for one  (1)
or  more  subsequent  taxable years as if the individual had not changed
his/her resident status. In such event, the tax under this article shall
not apply to such amounts.
D. Prorations. Where  an  individual  changes  his/her  status  during
his/her taxable year from resident to nonresident or from nonresident to
resident,  the  exclusion  allowable  under § 15-116B shall be prorated,
under regulations of the State Tax Commission, to reflect  the  portions
of  the  entire  taxable year during which the individual was a resident
and a nonresident.
§ 15-127. Extension of time for payment.
The State Tax Commission may grant a reasonable extension of time  for
payment  of  a  tax or estimated tax (or any installment), or for filing
any return, declaration, statement or other document  required  pursuant
to  this article, on such terms and conditions as it may require. Except
for a taxpayer who is outside the United States or who intends to  claim
nonresident  status  pursuant  to  Subsection  A(1) of the definition of
"resident individual" in § 15-115, no  such  extension  for  filing  any
return,  declaration,  statement  or other document shall exceed six (6)
months.
§ 15-128. Requirements for returns, notices, records and statements.
A. General. The State Tax Commission may prescribe regulations  as  to
the  keeping  of records, the content and form of returns and statements
and  the  filing  of  copies  of  federal   income   tax   returns   and
determinations.    The  State  Tax Commission may require any person, by
regulation or notice served upon  such  person,  to  make  such  return,
render  such statements or keep such records as the State Tax Commission
may deem sufficient to show whether or not such person is  liable  under
this article for tax or for collection of tax.
B.  Partnerships.  Every  partnership  doing  business  in the City of
Yonkers and having no partners who are residents of the City of  Yonkers
shall  make  a  return  for  the taxable year setting forth all items of
income, gain, loss and deduction and such other pertinent information as
the State Tax Commission regulations and  instructions  prescribe.  Such
return  shall  be  filed  on  or before the 15th day of the fourth month
following  the  close  of  each  taxable  year.  For  purposes  of  this
subsection, "taxable year" means year or period which would be a taxable
year of the partnership if it were subject to tax under this article.
C.  Information  at  source.  The  State  Tax Commission may prescribe
regulations and instructions requiring returns of information to be made
and filed on or before February 28 of each year as  to  the  payment  or
crediting  in any calendar year of amounts of six hundred dollars ($600)
or more to any taxpayer under this article. Such returns may be required
of any person, including lessees  or  mortgagors  of  real  or  personal
property,  fiduciaries, employers and all officers and employees of this
state, or any municipal corporation or  political  subdivision  of  this
state,  having  the  control,  receipt,  custody, disposal or payment of
interest, rents, salaries, wages,  premiums,  annuities,  compensations,
remunerations,  emoluments or other fixed or determinable gains, profits
or income, except interest coupons payable to bearer. A duplicate of the
statement as to tax withheld on wages, required to be  furnished  by  an
employer  to  an  employee,  shall  constitute the return of information
required to be made under this section with respect to such wages.
D. Notice of qualification as receiver, etc. Every  receiver,  trustee
in bankruptcy, assignee for benefit of creditors or other like fiduciary
shall  give  notice  of  his  qualification  as  such  to  the State Tax
Commission, as may be required by regulation.
§ 15-129. Report of change in taxable income.
If the amount of a taxpayer's federal or New York State taxable income
or self-employment income reported on his/her federal or New York  State
Tax  return  for  any taxable year is changed or corrected by the United
States Internal Revenue Service or the New York State Tax Commission  or

other  competent  authority,  or  as  the result of a renegotiation of a
contract or subcontract with the United States or New York State or if a
taxpayer, pursuant to Subsection (d) of Section  6213  of  the  Internal
Revenue  Code, executing a notice of waiver of the restrictions provided
in Subsection (a) of said section, or if a taxpayer, pursuant to §  681,
Subdivision  (f),  of  the  New  York State Tax Law executes a notice of
waiver of the restrictions provided in Subdivision (c) of said  section,
or  if  any  tax  on self-employment income in addition to that shown on
his/her return is assessed, the taxpayer shall  report  such  change  or
correction in federal or New York State taxable income or such execution
of  such  notice  of  waiver  or  such  assessment  and  the  changes or
corrections of his/her federal or  New  York  State  taxable  income  or
self-employment  income  on  which  it is based, within ninety (90) days
after  the  final  determination   of   such   change,   correction   or
renegotiation  or  such execution of such notice of waiver or the making
of such assessment as otherwise required by the State Tax Commission and
shall concede the accuracy of such determination or state wherein it  is
erroneous.  Any  taxpayer  filing  an  amended federal or New York State
income or self-employment income  tax  return  shall  also  file  within
ninety  (90)  days  thereafter  an amended return under this article and
shall give such information as the State Tax Commission may require. The
State Tax Commission may, by regulation, prescribe  such  exceptions  to
the requirements of this section as it deems appropriate.
§ 15-130. Administrative provisions.
The  provisions  contained  in  Part  VI of Article 22 of the New York
State Tax Law and § 1331 of the New York State Tax  Law,  including  the
provisions  of  judicial  review by a proceeding under Article 78 of the
Civil Practice Law and Rules, shall be applicable with  the  same  force
and  effect as if those provisions had been incorporated in full in this
section and had expressly referred to any tax imposed by  this  article,
except where inconsistent with the provisions of this article.
§ 15-131. Deposit and disposition of revenues.
Revenues  resulting  from the imposition of the tax authorized by this
article shall be deposited  and  disposed  of  in  the  same  manner  as
revenues  resulting  from  the  imposition of the tax imposed by Article
VIII of this chapter.