§ 31. Returns and liabilities.--(a) General.--On or before the
fifteenth day of the fourth month following the close of a taxable year,
an income tax return under this local law shall be made and filed by or
for:

(1) every resident individual required to file a federal income tax
return for the taxable year, or having city adjusted gross income for
the taxable year, determined under section twelve, in excess of the sum
of his city personal exemptions;

(2) every resident estate or trust required to file a federal income
tax return for the taxable year, or having any city taxable income for
the taxable year, determined under section eighteen.

(b) Husband and wife.-- (1) If the federal income tax liability of
husband or wife is determined on a separate federal return, their city
income tax liabilities and returns shall be separate.

(2) If the federal income tax liabilities of husband and wife (other
than a husband and wife described in paragraph three) are determined on
a joint federal return, or if neither files a federal return:

(A) they shall file a joint city income tax return, and their tax
liabilities shall be joint and several, or

(B) they may elect to file separate city income tax returns on a
single form if they comply with the requirements of the administrator in
setting forth information, in which event their tax liabilities shall be
separate except as provided in paragraph four of this subdivision (b).

(3) If either husband or wife is a resident and the other is a
nonresident and both elect to determine their joint city taxable income
as if both were residents, their tax liabilities shall be joint and
several.

(4) If husband and wife file separate city income tax returns on a
single form pursuant to paragraph two of this subdivision (b), and:

(A) 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 administrator 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;

(B) 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;

Provided, however, that the provisions of this paragraph four 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.

(c) Decedents.--The return for any deceased individual shall be made
and filed by his executor, administrator, or other person charged with
his 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 fifteenth day of the
fourth month following the close of the twelve-month period which began
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 guardian, committee, conservator,
fiduciary or other person charged with the care of his person or
property (other than a receiver in possession of only a part of his
property), or by his duly authorized agent.

(e) Estates and trust.--The return for an estate or trust shall be
made and filed by the fiduciary.

(f) Joint fiduciaries.--If two or more fiduciaries are acting jointly,
the return may be made by any one of them.

(g) Waiver of returns. The administrator may provide by regulation
that any return otherwise required or permitted to be made under this
local law need not be made and filed by any resident individual who had,
during the taxable year to which the return would relate, total federal
adjusted gross income of no more than eight thousand dollars, or such
lesser amount as the administrator shall specify, and the amount of
whose federal gross income other than wages from which tax has been
withheld pursuant to this local law, plus the net of the modifications
specified in section twelve, for such taxable year, does not exceed
three hundred dollars or such lesser amount as the administrator shall
specify. Any such regulation may provide for additional conditions and
prerequisites to the privilege of not filing a return.

(h) Cross reference.-- For provisions as to information returns by
partnerships, employers and other persons, see section thirty-eight.