§ 31. Returns and liabilities.--(a) General.--On or before the\nfifteenth day of the fourth month following the close of a taxable year,\nan income tax return under this local law shall be made and filed by or\nfor:\n (1) every resident individual required to file a federal income tax\nreturn for the taxable year, or having city adjusted gross income for\nthe taxable year, determined under section twelve, in excess of the sum\nof his city personal exemptions;\n (2) every resident estate or trust required to file a federal income\ntax return for the taxable year, or having any city taxable income for\nthe taxable year, determined under section eighteen.\n (b) Husband and wife.-- (1) If the federal income tax liability of\nhusband or wife is determined on a separate federal return, their city\nincome tax liabilities and returns shall be separate.\n (2) If the federal income tax liabilities of husband and wife (other\nthan a husband and wife described in paragraph three) are determined on\na joint federal return, or if neither files a federal return:\n (A) they shall file a joint city income tax return, and their tax\nliabilities shall be joint and several, or\n (B) they may elect to file separate city income tax returns on a\nsingle form if they comply with the requirements of the administrator in\nsetting forth information, in which event their tax liabilities shall be\nseparate except as provided in paragraph four of this subdivision (b).\n (3) If either husband or wife is a resident and the other is a\nnonresident and both elect to determine their joint city taxable income\nas if both were residents, their tax liabilities shall be joint and\nseveral.\n (4) If husband and wife file separate city income tax returns on a\nsingle form pursuant to paragraph two of this subdivision (b), and:\n (A) if the sum of the payments by either spouse, including withheld\nand estimated taxes, exceeds the amount of the tax for which such spouse\nis separately liable, the excess may be applied by the administrator to\nthe credit of the other spouse if the sum of the payments by such other\nspouse, including withheld and estimated taxes, is less than the amount\nof the tax for which such other spouse is separately liable;\n (B) if the sum of the payments made by both spouses with respect to\nthe taxes for which they are separately liable, including withheld and\nestimated taxes, exceeds the total of the taxes due, refund of the\nexcess may be made payable to both spouses;\n Provided, however, that the provisions of this paragraph four shall\nnot apply if the return of either spouse includes a demand that any\noverpayment made by him or her shall be applied only on account of his\nor her separate liability.\n (c) Decedents.--The return for any deceased individual shall be made\nand filed by his executor, administrator, or other person charged with\nhis property. If a final return of a decedent is for a fractional part\nof a year, the due date of such return shall be the fifteenth day of the\nfourth month following the close of the twelve-month period which began\nthe first day of such fractional part of the year.\n (d) Individuals under a disability.--The return for an individual who\nis unable to make a return by reason of minority or other disability\nshall be made and filed by his guardian, committee, conservator,\nfiduciary or other person charged with the care of his person or\nproperty (other than a receiver in possession of only a part of his\nproperty), or by his duly authorized agent.\n (e) Estates and trust.--The return for an estate or trust shall be\nmade and filed by the fiduciary.\n (f) Joint fiduciaries.--If two or more fiduciaries are acting jointly,\nthe return may be made by any one of them.\n (g) Waiver of returns. The administrator may provide by regulation\nthat any return otherwise required or permitted to be made under this\nlocal law need not be made and filed by any resident individual who had,\nduring the
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