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 […]
973 – Signing of Returns and Other Documents.
§ 973. Signing of returns and other documents. (a) General. Any return, statement or other document required to be made pursuant to this article shall be signed in accordance with instructions prescribed by the commissioner of taxation and finance. (b) Signature presumed authentic. The fact that the name of the executor or other individual is […]
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 […]