New York Laws
Part 6 - Disposition of Community Property Rights at Death
6-6.2 - Rebuttable Presumptions

(a) Property acquired while domiciled in a jurisdiction under whose
laws property could then be acquired as community property is presumed
to have been acquired as or have become, and remained, property to which
this part applies; and
(b) Property acquired while domiciled in a jurisdiction under whose
laws property could not then be acquired as community property, title to
which was taken in a form which created rights of survivorship, is
presumed not to be property to which this part applies.

Structure New York Laws