NEW YORK CITY CHARTER, CODE, AMENDMENTS & RULES

NEW YORK CITY ADMINISTRATIVE CODE

TITLE 11. TAXATION AND FINANCE

CHAPTER 17. CITY PERSONAL INCOME TAX ON RESIDENTS

SUBCHAPTER 1. GENERAL

(b) City resident and city nonresident defined. (1) City resident individual. A city resident individual means an individual:

(B) who is not domiciled in this city but maintains a permanent place of abode in this city and spends in the aggregate more than one hundred eighty-three days of the taxable year in this city, unless such individual is in active service in the armed forces of the United States.