Sec. 263.7. City of Yonkers earnings tax returns for decedents

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Tax Law, § 8(c) of § 1340(c); Codes and Ordinances of the City of Yonkers, § 92-105(c)
In general, the same rules for filing City of Yonkers earnings tax returns apply to a nonresident decedent as in the case of any other nonresident taxpayer. The executor or administrator of the estate of a taxpayer who died during the taxable year, or any other person charged with the property of such a decedent, must make and file a City of Yonkers earnings tax return for such decedent.

                    
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