Sec. 263.4. Claims for refund or credit — City of Yonkers earnings tax return required

Every City of Yonkers nonresident taxpayer who claims a refund or credit of City of Yonkers earnings tax withheld from wages, or of estimated taxes paid during the year, must file a City of Yonkers earnings tax return to obtain any such refund or credit, even though such taxpayer would not otherwise be required to do so.