Sec. 263.5. City of Yonkers returns in case of a change of residence

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Tax Law, § 1327, § 12 of § 1340(c); Codes and Ordinances of the City of Yonkers, §§ 92-86, 92-109
A taxpayer who changes residence to or from the City of Yonkers during the tax year may be required to file two returns—a City of Yonkers income tax surcharge return for the period of residence and a City of Yonkers earnings tax return for the period of nonresidence if there are wages or net earnings from self-employment subject to the City of Yonkers earnings tax on nonresidents during the period of nonresidence (see Parts 253 and 266 of this Title).

                    
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