951 - Applicable Internal Revenue Code Provisions.
951. Applicable internal revenue code provisions.-- (a) General. For purposes of this article, any reference to the internal revenue code means the United States Internal...
951-a - General Provisions and Definitions.
When used in this article: (a) The term "executor" means the executor or administrator of the estate of the decedent, or, if there is no...
952 - Tax Imposed.
(a) A tax is hereby imposed on the transfer of the New York estate by every deceased individual who at his or her death was...
954 - Resident's New York Gross Estate.
(a) General.-- The New York gross estate of a deceased resident means his or her federal gross estate as defined in the internal revenue code...
955 - Resident's New York Taxable Estate.
(a) General.--The taxable estate of a New York resident shall be his or her New York gross estate, minus the deductions allowable for determining his...
958 - Exemptions in Other Laws Not Applicable.
No exemption provided for in any other article of this chapter or any other law of this state shall be construed as being applicable in...
960 - Nonresident's Estate Tax.
(a) General.--A tax is hereby imposed on the transfer, from any deceased individual who at his death was not a resident of New York state,...
960-a - Reciprocity.
The tax imposed by this article in respect of personal property (except tangible personal property having an actual situs in this state) shall not be...
961 - Effect of Federal Determination.
(a) General.-- A final federal determination as to (1) the inclusion in the federal gross estate of any item of property or interest in property,...