New York Tax Law Part 2 - RETURNS AND PAYMENT OF TAX
- 971 - Estate Tax Returns.
(a) Returns by executor. (1) Residents. In the case of the estate of every individual dying on or after April first, two thousand fourteen, who...
- 971-a - Additional Proceedings in Estates of Non-Domiciliary Decedents.
(a) Condition to appointment of executor for nonresident. Every petition for ancillary letters testamentary or of administration and every petition for original letters testamentary or...
- 972 - Time and Place for Filing Returns.
(a) Time for filing returns. A person required to make and file a return under this article shall file returns, statements, or other documents, or...
- 973 - Signing of Returns and Other Documents.
(a) General. Any return, statement or other document required to be made pursuant to this article shall be signed in accordance with instructions prescribed by...
- 974 - Payment of Tax.
(a) General. The tax imposed by this article shall without assessment, or notice and demand be paid at the time prescribed in this article by...
- 975 - Liability for Tax.
(a) Duty of executor to pay tax. (1) The tax imposed by this article shall be paid by the executor, who shall thereupon charge the...
- 976 - Extensions of Time.
(a) General. (1) The commissioner of taxation and finance may grant a reasonable extension of time for payment of tax (or any installment), or for...
- 977 - Requirements Concerning Returns, Notices, Records and Statements.
(a) General. The commissioner of taxation and finance may prescribe regulations as to the keeping of records, the content and form of returns, statements or...
- 978 - Compromise Agreements in Cases of Disputed Domicile.
(a) Determining tax under this article. Where the commissioner of taxation and finance claims that a decedent was domiciled in this state at the time...
- 979 - Report of Change in Federal Taxable Estate, Adjusted Taxable Gifts, Additional Estate Tax Imposed by Section 2032a of the Internal Revenue Code.
(a) General. If the amount of the federal taxable estate reported on the federal estate tax return for an estate is changed or corrected by...
- 979-a - Notification by Surrogate to Commissioner Concerning Tax.
A surrogate, in his discretion, may notify the commissioner of taxation and finance of any and all matters which come to the surrogate's attention as...
- 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...
Last modified: February 3, 2019