Tax Law, § 8(b)(2) of § 1340(c); Codes and Ordinances of the City of Yonkers, § 92-105(b)(2)

If a husband and wife are required by the State Tax Commission to file in the manner set forth in section 264.1 of this Part (i.e., on a single form) and if the sum of the payments made by both spouses with respect to the taxes for which they are separately liable, including withheld and estimated taxes, exceeds the total of the taxes due, refund of the overpayment may be made payable to both spouses or, if either is deceased, to the survivor.