Sec. 263.9. Estates and trusts

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Tax Law, § 8(e) of § 1340(c); Codes and Ordinances of the City of Yonkers, § 92-105(e)
The City of Yonkers fiduciary earnings tax return for an estate or trust must be made and filed by the fiduciary. When the fiduciary is a trustee of two or more trusts, such trustee must make a separate City of Yonkers fiduciary earnings tax return for each trust, even though such trusts were created by the same grantor for the same beneficiary or beneficiaries.

                    
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