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Derek Jeter settled his case with tax officials, who had said the New York Yankees captain should have paid three years of taxes as a New York state resident.

A state official confirmed the settlement, which was first reported in Tuesday's New York Daily News. The official was not authorized to comment publicly and spoke to The Associated Press on condition of anonymity. Terms were not disclosed.

Jeter's representatives declined to comment. Tom Bergin, spokesman for the state Department of Taxation and Finance, also declined comment, saying it was a privacy issue.

Tax officials contended Jeter should have been taxed as a state resident from 2001-03. Jeter, who has a Manhattan apartment, said he was a Florida resident and didn't owe New York taxes. Florida does not have a state income tax; New York state and city do.

Jeter's contract with the Yankees called for him to receive $11 million in 2001, $13 million in 2002 and $14 million in 2003. In addition, he has a $16 million signing bonus payable between February 2001 and June 2008.

Jeter bought an apartment at Trump World Tower in October 2001, according to New York City real estate records.

Jeter was given notice a year ago. The case became public after Administrative Law Judge Timothy Alston issued an order in November telling tax officials to furnish Jeter with more detail about their claims that Tampa, Fla., was no longer his home. Alston also said the burden of proof was on the state.


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