(a) Resident individual (Administrative Code of the City of New York, § 11-1901[h]).

Whether an individual is a resident of the City of New York shall be determined using the same rules and definitions that apply in determining whether an individual is a resident of the State of New York. (See section 105.20 of this Title.)

(b) Resident estate or trust (Administrative Code of the City of New York, § 11-1901[j]).

Whether an estate or trust is a resident of the City of New York shall be determined using the same rules and definitions that apply in determining whether an estate or trust is a resident of the State of New York. (See section 105.23 of this Title.)