§ 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.