N.Y. GCT Law § 6

§ 6. Resident and nonresident defined.--(a) Resident individual.--A\nresident individual means an individual:\n (1) who is domiciled in the city, unless he maintains no permanent\nplace of abode in the city, maintains a permanent place of abode\nelsewhere, and spends in the aggregate not more than thirty days of the\ntaxable year in the city, or\n (2) who is not domiciled in the city but maintains a permanent place\nof abode in the city and spends in the aggregate more than one hundred\neighty-three days of the taxable year in the city, unless such\nindividual is in the armed forces of the United States during an\ninduction period.\n (b) Nonresident individual.--A nonresident individual means an\nindividual who is not a resident.\n (c) Resident estate or trust.--A resident estate or trust means:\n (1) the estate of a decedent who at his death was domiciled in the\ncity,\n (2) a trust, or a portion of a trust, consisting of property\ntransferred by will of a decedent who at his death was domiciled in the\ncity, or\n (3) a trust, or a portion of a trust, consisting of property of:\n (A) a person domiciled in the city at the time such property was\ntransferred to the trust, if such trust or portion of a trust was then\nirrevocable, or if it was then revocable and has not subsequently become\nirrevocable; or\n (B) a person domiciled in the city at the time such trust, or portion\nof a trust, became irrevocable, if it was revocable when such property\nwas transferred to the trust but has subsequently become irrevocable.\n For the purposes of the foregoing, a trust or portion of a trust is\nrevocable if it is subject to a power, exercisable immediately or at any\nfuture time, to revest title in the person whose property constitutes\nsuch trust or portion of a trust, and a trust or portion of a trust\nbecomes irrevocable when the possibility that such power may be\nexercised has been terminated.\n (d) Nonresident estate or trust.--A nonresident estate or trust means\nan estate or trust which is not a resident.\n (e) Cross reference.--For effect of change of an individual's resident\nstatus, see section thirty-four.\n