New York Laws
Part 2 - Returns and Payment of Tax
980 - Change of Election.

§ 980. Change of election. The commissioner of taxation and finance
may change, by regulation, any election expressly authorized by this
article in order to conform such election to its equivalent federal
election.

Structure New York Laws

Article 26 - Estate Tax

Part 2 - Returns and Payment of Tax

971 - Estate Tax Returns.

971-A - Additional Proceedings in Estates of Non-Domiciliary Decedents.

972 - Time and Place for Filing Returns.

973 - Signing of Returns and Other Documents.

974 - Payment of Tax.

975 - Liability for Tax.

976 - Extensions of Time.

977 - Requirements Concerning Returns, Notices, Records and Statements.

978 - Compromise Agreements in Cases of Disputed Domicile.

979 - Report of Change in Federal Taxable Estate, Adjusted Taxable Gifts, Additional Estate Tax Imposed by Section 2032a of the Internal Revenue Code.

979-A - Notification by Surrogate to Commissioner Concerning Tax.

980 - Change of Election.