990 – Applicability of Other Tax Law Provisions.
§ 990. Applicability of other tax law provisions. (a) General. Except as otherwise provided in this article, all of the provisions of sections six hundred eighty-one through six hundred eighty-eight and six hundred ninety-one through six hundred ninety-seven of this chapter shall apply to the provisions of this article with the same force and effect […]
991 – Interest Accrual Relief for Additional Tax Attributable to Newly-Discovered Abandoned Property.
§ 991. Interest accrual relief for additional tax attributable to newly-discovered abandoned property. Notwithstanding any other provision of law, in computing the interest due on an addition to tax owed by an estate attributable to the inclusion in the estate’s federal gross estate of an asset held by the comptroller as abandoned property, the commissioner […]
992 – Addition to Tax in the Case of Valuation Understatement.
§ 992. Addition to tax in the case of valuation understatement. In the case of any underpayment of a tax imposed by this article which is attributable to a valuation understatement, there shall be added to the tax an amount equal to the applicable percentage of the underpayment so attributed. (a) For purposes of this […]
994 – Secrecy Requirement and Penalties for Violation.
§ 994. Secrecy requirement and penalties for violation. (a) Secrecy requirements. (1) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the commissioner of taxation and finance, any officer or employee of the department of taxation and finance, any person engaged or retained by such department […]
997 – Extensions of Time for Payment of Estate Tax Where Estate Consists Largely of Interest in Closely Held Businesses.
§ 997. Extensions of time for payment of estate tax where estate consists largely of interest in closely held businesses. The provisions of section 6166 of the internal revenue code shall apply to this section to the same extent as if such section of such code were contained in and made part of this section […]
998 – Petition to the Surrogate’s Court and Appeal.
§ 998. Petition to the surrogate’s court and appeal. (a) General. A taxpayer shall have the right to protest a notice of deficiency or a notice of disallowance of a claim for refund issued by the commissioner of taxation and finance with respect to tax under this article as provided in this section. A proceeding […]
999 – Deposit and Disposition of Revenue.
§ 999. Deposit and disposition of revenue. All taxes, interest, penalties and fees collected or received by the tax commission under this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter.
999-A – Appendix to Article Twenty-Six.
§ 999-a. Appendix to article twenty-six. The following provisions of the United States Internal Revenue Code of 1986, with all amendments enacted on or before January first, two thousand fourteen, shall apply to the tax imposed by this article, to the extent specified in this article. § 2031. Definition of Gross Estate. (a) General.–The value […]
981 – Discharge From Liability.
§ 981. Discharge from liability. (a) Certificate of no tax due. If a return has been filed and the commissioner of taxation and finance determines that no tax is due, he shall issue to the executor a certificate that no tax is due. (b) Final receipt for tax due. If a return has been filed […]
982 – Lien for Estate Tax.
§ 982. Lien for estate tax. (a) General. Unless the tax imposed by this article is sooner paid in full, it shall be a lien upon all property includible in the New York gross estate of the decedent for fifteen years from the date of death of the decedent, except that such part of the […]