New York Tax Law Part 3 - Liens, Discharges and Surrogate's Court
981 - Discharge From Liability.
(a) Certificate of no tax due. If a return has been filed and the commissioner of taxation and finance determines that no tax is due,...
982 - Lien for Estate Tax.
(a) General. Unless the tax imposed by this article is sooner paid in full, it shall be a lien upon all property includible in the...