New York Laws
Part 2 - Returns and Payment of Tax
978 - Compromise Agreements in Cases of Disputed Domicile.

(b) Payment of agreed tax. The executor shall pay to the commissioner
of taxation and finance the amount of tax fixed in the agreement
described in subsection (a) of this section. In the event the aggregate
amount payable under such agreement to the states involved is less than
the maximum credit allowable to the estate against the United States
estate tax imposed with respect thereto, the executor forthwith shall
also pay to the commissioner of taxation and finance so much of the
difference between such aggregate amount and the amount of such credit,
as the amount payable to the commissioner under the agreement bears to
such aggregate amount.
(c) Definition. As used in this section the word "state" means any
state, territory, or possession of the United States, the District of
Columbia and the Dominion of Canada or any province thereof.

Structure New York Laws