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.
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 […]
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 […]
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, […]
972 – Time and Place for Filing Returns.
§ 972. Time and place for filing returns. (a) Time for filing returns. A person required to make and file a return under this article shall file returns, statements, or other documents, or copies thereof, within nine months after the date of the decedent’s death. (b) Place for filing returns. The commissioner of taxation and […]