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. […]
958 – Exemptions in Other Laws Not Applicable.
§ 958. Exemptions in other laws not applicable. No exemption provided for in any other article of this chapter or any other law of this state shall be construed as being applicable in any manner under this article.
960 – Nonresident’s Estate Tax.
§ 960. Nonresident’s estate tax. (a) General.–A tax is hereby imposed on the transfer, from any deceased individual who at his death was not a resident of New York state, of real and tangible personal property having an actual situs in New York state and either (i) includible in his federal gross estate or (ii) […]
960-A – Reciprocity.
§ 960-a. Reciprocity. The tax imposed by this article in respect of personal property (except tangible personal property having an actual situs in this state) shall not be payable if the transferor is a resident of a state or territory of the United States the laws of which, at the time of the transfer, contained […]
961 – Effect of Federal Determination.
§ 961. Effect of federal determination. (a) General.– A final federal determination as to (1) the inclusion in the federal gross estate of any item of property or interest in property, (2) the allowance of any item claimed as a deduction from the federal gross estate, or (3) the value or amount of any such […]
971 – Estate Tax Returns.
§ 971. Estate tax returns. (a) Returns by executor. (1) Residents. In the case of the estate of every individual dying on or after April first, two thousand fourteen, who at his or her death was a resident of New York state, his or her executor shall make a return with respect to the estate […]
971-A – Additional Proceedings in Estates of Non-Domiciliary Decedents.
§ 971-a. Additional proceedings in estates of non-domiciliary decedents. (a) Condition to appointment of executor for nonresident. Every petition for ancillary letters testamentary or of administration and every petition for original letters testamentary or of administration in the estate of a decedent who at the time of his death was not domiciled in this state, […]
954 – Resident’s New York Gross Estate.
§ 954. Resident’s New York gross estate. (a) General.– The New York gross estate of a deceased resident means his or her federal gross estate as defined in the internal revenue code (whether or not a federal estate tax return is required to be filed) modified as follows: (1) Reduced by the value of real […]
955 – Resident’s New York Taxable Estate.
§ 955. Resident’s New York taxable estate. (a) General.–The taxable estate of a New York resident shall be his or her New York gross estate, minus the deductions allowable for determining his or her federal taxable estate under the internal revenue code (whether or not a federal estate tax return is required to be filed), […]