New York Laws
Article 26 - Estate Tax
Part 2 - Returns and Payment of Tax

971 - Estate Tax Returns. - (2) Nonresidents. In the case of the estate of every...

971-A - Additional Proceedings in Estates of Non-Domiciliary Decedents. - (b) Notification in case of estate of nonresident. Whenever the...

972 - Time and Place for Filing Returns. - (b) Place for filing returns. The commissioner of taxation and...

973 - Signing of Returns and Other Documents. - (b) Signature presumed authentic. The fact that the name of...

974 - Payment of Tax. - (b) Payment. The entire tax due shall, unless otherwise provided...

975 - Liability for Tax. - (2) If the tax imposed by this article, or any...

976 - Extensions of Time. - (2) Where there is included in the value of the...

977 - Requirements Concerning Returns, Notices, Records and Statements. - (b) Federal return. (1) If a federal estate tax return...

978 - Compromise Agreements in Cases of Disputed Domicile. - (b) Payment of agreed tax. The executor shall pay to...

979 - Report of Change in Federal Taxable Estate, Adjusted Taxable Gifts, Additional Estate Tax Imposed by Section 2032a of the Internal Revenue Code. - (b) Final federal determination. The executor of every estate which...

979-A - Notification by Surrogate to Commissioner Concerning Tax. - § 979-a. Notification by surrogate to commissioner concerning tax. A...

980 - Change of Election. - § 980. Change of election. The commissioner of taxation and...