§ 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.