New York Consolidated Laws, Tax Law - TAX § 1305. City resident and city nonresident defined

(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 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, whether or not domiciled in this city for any portion of the taxable year, unless such individual is in active service in the armed forces of the United States.

(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: