(a) Section 663 of the Tax Law requires that a nonresident taxpayer must estimate and pay the personal income tax liability on the gain, if any, upon the sale or transfer of real property within New York State. For purposes of section 663, the following rules and definitions apply:

1. (1) Date of sale or transfer is the date the deed affecting the conveyance is delivered by the seller or transferor to the transferee.

2. (2) Nonresident taxpayer.

   1. (i) A nonresident taxpayer is an individual who qualifies as a nonresident individual under section 605(b)(2) of the Tax Law, or an estate or trust that qualifies as a nonresident estate or trust under section 605(b)(4) of the Tax Law, on the date of sale or transfer of real property.
   2. (ii) An individual who is not domiciled in New York State but who may be considered a resident of New York State for tax purposes under section 605(b)(1)(B) of the Tax Law at the end of a taxable year, by virtue of maintaining a permanent place of abode in New York State for substantially all of the taxable year and by spending in aggregate more than 183 days of the taxable year in New York State, is a nonresident for purposes of this requirement unless the individual has already qualified as a resident on the date of sale or transfer of real property. (See section 105.20 of this Title concerning qualifying as a resident under section 605[b][1][B].)
3. (3) Gain on the sale or transfer has the same meaning as used in section 1001 of the Internal Revenue Code as that section applies to the sale or transfer of real property.
4. (4) Sale or transfer of real property means the change of ownership of a fee simple interest in real property by any method.
5. (5) Seller or transferor means the individual, estate, or trust making the sale or transfer of a fee simple interest in real property.
6. (6) Recording officer means the county clerk of the county, except in a county having a register, where it means the register of the county, or in the City of New York where it means the city register and any other employee of the Department of Finance, as appropriate.