New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter II - Income Taxes and Estate Taxes
Subchapter D - City Of Yonkers Earnings Tax On Nonresidents
Part 263 - Who Must File A City Of Yonkers Earnings Tax Return
Section 263.10 - Joint fiduciaries
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 263.10
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, § 8(f) of § 1340(c); Codes and Ordinances of the City of Yonkers, § 92-105(f)
If two or more fiduciaries are acting jointly for any individual under disability or for any estate or trust, the City of Yonkers earnings tax return for such individual or such estate or trust required under this Part may be made and filed by any one of such fiduciaries.
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