(b) Payment. The entire tax due shall, unless otherwise provided in
this article, be paid on or before the date fixed for filing the return
required under this article.
(c) Cross reference. For interest on underpayment, see sections six
hundred eighty-four and nine hundred ninety of this chapter.
Structure New York Laws
Part 2 - Returns and Payment of Tax
971-A - Additional Proceedings in Estates of Non-Domiciliary Decedents.
972 - Time and Place for Filing Returns.
973 - Signing of Returns and Other Documents.
977 - Requirements Concerning Returns, Notices, Records and Statements.
978 - Compromise Agreements in Cases of Disputed Domicile.
979-A - Notification by Surrogate to Commissioner Concerning Tax.