Section 1305. City resident and city nonresident defined

For purposes of
  any tax 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 tax is imposed, unless
  (A) the taxpayer maintains no permanent place  of  abode  in  the  city,
  maintains  a  permanent  place  of  abode  elsewhere,  and spends in the
  aggregate not more than thirty days of the taxable year in the city,  or
  (B)  (i)  within any period of five hundred forty-eight consecutive days
  the taxpayer 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 the taxpayer, the taxpayer's spouse (unless
  the spouse is legally separated) and the taxpayer's minor  children  are
  not  present in the city 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 seven, and which
  period is contained  within  the  period  of  five  hundred  forty-eight
  consecutive  days,  the  taxpayer is present in the 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 that 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 or the state of New
  York.
    (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 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.