(b) Final federal determination. The executor of every estate which is
subject to the United States estate tax shall file with the commissioner
of taxation and finance a copy of the final federal determination
thereof forthwith after the same is made.
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.