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Nonresident Audit Guidelines - Government of New York
www.tax.ny.govNonresident Audit Guidelines June 2014 Page | 2 Section Title Page(s) I. 4 Introduction-5 II. Overview of the Nonresident Audit 6 A. New York State Personal Income Tax Law 6 B. New York State Personal Income Tax Regulations 6 III. Scope of the Nonresident Audit 7-8 IV. Domicile 9-13 A. Definition 9 B. Intention and Motive 9-10 C. 10Continuation ...