2006 New York Code - City Resident And City Nonresident Defined.

 
    §  1325.  City  resident and city nonresident defined. For purposes of
  any city income tax surcharge imposed pursuant to the authority of  this
  article:  (a) City resident individual. A city resident individual means
  an individual:
    (1) who is domiciled in the city wherein the city income tax surcharge
  is  imposed  pursuant  to  the  authority of this article, unless (A) he
  maintains no  permanent  place  of  abode  in  such  city,  maintains  a
  permanent place of abode elsewhere, and spends in the aggregate not more
  than  thirty days of the taxable year in such city, or (B)(i) within any
  period of five hundred forty-eight consecutive days he is present  in  a
  foreign  country  or countries for at least four hundred fifty days, and
  (ii) during such period of five hundred forty-eight consecutive days  he
  is  not  present  in  such  city  for more than ninety days and does not
  maintain a permanent place of abode in such city  at  which  his  spouse
  (unless  such spouse is legally separated) or minor children are present
  for more than ninety days, and (iii) during  any  period  of  less  than
  twelve  months,  which  would  be  treated  as a separate taxable period
  pursuant to section thirteen hundred twenty-seven of this  article,  and
  which period is contained within such period of five hundred forty-eight
  consecutive  days, he is present in such city for a number of days which
  does not exceed an amount which bears the same ratio to  ninety  as  the
  number of days contained in such period of less than twelve months bears
  to five hundred forty-eight, or
    (2)  who is not domiciled in such city but maintains a permanent place
  of abode in such city and spends in the aggregate more than one  hundred
  eighty-three  days  of  the  taxable  year  in  such  city,  unless such
  individual is in active service  in  the  armed  forces  of  the  United
  States.
    (b)  City  nonresident individual. A city nonresident individual means
  an individual who is not a resident of such city.
    (c) City resident estate or trust. A city  resident  estate  or  trust
  means:
    (1)  the  estate  of a decedent who at his death was domiciled in such
  city,
    (2) a  trust,  or  a  portion  of  a  trust,  consisting  of  property
  transferred by will of a decedent who at his death was domiciled in such
  city, or
    (3) a trust, or a portion of a trust, consisting of the property of:
    (A)  a  person  domiciled  in  such city 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 such city 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.
    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.
    (d)  City  nonresident  estate  or trust. A city nonresident estate or
  trust means an estate or trust which is not a resident of such city.