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 […]
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 […]