New York Laws
Article 26 - Estate Tax
Part 3 - Liens, Discharges and Surrogate's Court

981 - Discharge From Liability. - (b) Final receipt for tax due. If a return has...

982 - Lien for Estate Tax. - (b) Prior mortgages on real property. The lien under subsection...

983 - Surrogates; Assistants and Clerks; District Tax Attorneys. - (1) In New York county, a transfer and estate tax...