In the case of a change of residence during the taxable year, requiring the filing of two New York State personal income tax returns for such taxable year as prescribed in Part 154 of this Article, the due date for the filing of the New York State resident and nonresident personal income tax returns is the 15th day of the fourth month following the close of the entire taxable year covered by both such returns, i.e., the same as though no change of residence had occurred. This rule applies even in cases where no New York State personal income tax return need be filed for the part of the year subsequent to the change (where the taxpayer has no New York adjusted gross income during that portion of the year). The provisions of this section also apply to an individual who, although domiciled in New York State, is filing two New York State personal income tax returns for the taxable year because he is a resident of New York State for part of the taxable year and he is considered to be a nonresident of New York State for the other part of the same taxable year pursuant to the provisions of section 605(a)(1)(B) of the Tax Law. See Part 157 of this Article for provisions relating to extensions of time for filing New York State personal income tax returns.