(a) Where a taxpayer's period of City of Yonkers residence is the same as such taxpayer's period of New York State residence, net State tax applicable to the portion of the taxable year during which such taxpayer is a City of Yonkers resident is the sum of all the taxes imposed on such taxpayer under article 22 of the Tax Law for such taxpayer's period of New York State residence, minus the applicable New York State credits (other than the credit for New York State tax withheld), allowed to such taxpayer for such taxpayer's period of New York State residence.

(b) Where a taxpayer's period of City of Yonkers residence is not the same as such taxpayer's period of New York State residence, net State tax for the portion of the taxable year during which such taxpayer is a City of Yonkers resident must be determined as if such taxpayer's New York State period of residence were the same as such taxpayer's City of Yonkers period of residence (see Part 154 of this Title). Where a taxpayer's change of residence is from that of a resident to a nonresident of the City of Yonkers, net State tax applicable to the period of Yonkers residence must include the special accruals required by section 253.3 of this Part.

(c) With regard to determining City of Yonkers taxable wages and net earnings from self-employment applicable to the City of Yonkers period of nonresidence, see section 266.2 of this Title.