983 – Surrogates; Assistants and Clerks; District Tax Attorneys.
§ 983. Surrogates; assistants and clerks; district tax attorneys. (a) The commissioner of taxation and finance may, upon the recommendation of the surrogate, appoint, and may at pleasure remove, assistants and clerks in the surrogate’s offices of the following counties, and shall fix their salaries within the amounts appropriated for that purpose: (1) In New […]
975 – Liability for Tax.
§ 975. Liability for tax. (a) Duty of executor to pay tax. (1) The tax imposed by this article shall be paid by the executor, who shall thereupon charge the same against and collect it from the persons interested in the estate in accordance with the rules of apportionment of section 2-1.8 and other relevant […]
976 – Extensions of Time.
§ 976. Extensions of time. (a) General. (1) The commissioner of taxation and finance may grant a reasonable extension of time for payment of tax (or any installment), or for filing any return, statement or other document required pursuant to this article, on such terms and conditions as he may require. Except in the case […]
977 – Requirements Concerning Returns, Notices, Records and Statements.
§ 977. Requirements concerning returns, notices, records and statements. (a) General. The commissioner of taxation and finance may prescribe regulations as to the keeping of records, the content and form of returns, statements or other documents, and the filing of copies of federal estate tax returns and determinations. The commissioner may require any executor or […]
978 – Compromise Agreements in Cases of Disputed Domicile.
§ 978. Compromise agreements in cases of disputed domicile. (a) Determining tax under this article. Where the commissioner of taxation and finance claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state or states make a similar claim with respect to their state […]
979 – Report of Change in Federal Taxable Estate, Adjusted Taxable Gifts, Additional Estate Tax Imposed by Section 2032a of the Internal Revenue Code.
§ 979. Report of change in federal taxable estate, adjusted taxable gifts, additional estate tax imposed by section 2032A of the internal revenue code. (a) General. If the amount of the federal taxable estate reported on the federal estate tax return for an estate is changed or corrected by the United States internal revenue service […]
979-A – Notification by Surrogate to Commissioner Concerning Tax.
§ 979-a. Notification by surrogate to commissioner concerning tax. A surrogate, in his discretion, may notify the commissioner of taxation and finance of any and all matters which come to the surrogate’s attention as a result of any proceeding commenced in surrogate’s court, or the filing therein of papers or documents, and which affect the […]
980 – Change of Election.
§ 980. Change of election. The commissioner of taxation and finance may change, by regulation, any election expressly authorized by this article in order to conform such election to its equivalent federal election.
957 – Modification for Limited Powers of Appointment Created Prior to September First, Nineteen Hundred Thirty.
§ 957. Modification for limited powers of appointment created prior to September first, nineteen hundred thirty. (a) General.–In determining the New York gross estate, there shall be added to the federal gross estate of a deceased resident the value of all property (other than real and tangible personal property situated outside New York state) passing […]
974 – Payment of Tax.
§ 974. Payment of tax. (a) General. The tax imposed by this article shall without assessment, or notice and demand be paid at the time prescribed in this article by the executor, subject to being by him charged against and collected from the persons interested in the estate, to the commissioner of taxation and finance. […]