New York Laws
TAX - Tax
Article 26 - Estate Tax

Part 1 - Computation of Tax

951 - Applicable Internal Revenue Code Provisions. - § 951. Applicable internal revenue code provisions.-- (a) General. For...

951-A - General Provisions and Definitions. - (a) The term "executor" means the executor or administrator of...

952 - Tax Imposed. - (b) Computation of tax. The tax imposed by this section...

954 - Resident's New York Gross Estate. - (1) Reduced by the value of real or tangible personal...

955 - Resident's New York Taxable Estate. - (b) Waiver of deductions.-- If the right to any deduction...

957 - Modification for Limited Powers of Appointment Created Prior to September First, Nineteen Hundred Thirty. - (b) Definition.-- For purposes of this section, a limited power...

958 - Exemptions in Other Laws Not Applicable. - § 958. Exemptions in other laws not applicable. No exemption...

960 - Nonresident's Estate Tax. - (b) Computation of tax.--The tax imposed under subsection (a) shall...

960-A - Reciprocity. - § 960-a. Reciprocity. The tax imposed by this article in...

961 - Effect of Federal Determination. - (1) the inclusion in the federal gross estate of any...

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...

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...

Part 4 - Procedure and Administration

990 - Applicability of Other Tax Law Provisions. - (b) Modifications. Sections six hundred eighty-one through six hundred eighty-eight...

991 - Interest Accrual Relief for Additional Tax Attributable to Newly-Discovered Abandoned Property. - § 991. Interest accrual relief for additional tax attributable to...

992 - Addition to Tax in the Case of Valuation Understatement. - (a) For purposes of this section, the applicable percentage shall...

994 - Secrecy Requirement and Penalties for Violation. - (2) The officers charged with the custody of such reports...

997 - Extensions of Time for Payment of Estate Tax Where Estate Consists Largely of Interest in Closely Held Businesses. - (a) The phrase "adjusted gross estate" shall be read as...

998 - Petition to the Surrogate's Court and Appeal. - (b) Conciliation conferences. The provisions of subdivision three-a of section...

999 - Deposit and Disposition of Revenue. - § 999. Deposit and disposition of revenue. All taxes, interest,...

999-A - Appendix to Article Twenty-Six. - (a) General.--The value of the gross estate of the decedent...