New York Laws
Part 2 - Returns and Payment of Tax
972 - Time and Place for Filing Returns.

(b) Place for filing returns. The commissioner of taxation and finance
shall prescribe the place for filing any return, statement, other
document, or copies thereof, required to be filed with such commissioner
pursuant to this article.
(c) Simultaneous filing of returns with surrogate's court. If required
by rule of any surrogate's court, a person required to make and file
returns, statements, or other documents, or copies thereof, under this
article shall simultaneously file a duplicate copy of such returns,
statements, or other documents, or copies thereof, with the surrogate's
court in the county where the petition was filed to commence either a
proceeding for probate of a will or a proceeding for administration in
intestacy. The office of court administration shall promptly notify the
commissioner after receiving notice that any surrogate's court has
adopted such a rule, so that the commissioner will be able to properly
inform taxpayers of their responsibility to file such returns,
statements or other documents with the surrogate's court.