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  • SECTION 979
    Report of change in federal taxable estate, adjusted taxable gifts, additional estate tax imposed by section 2032A of the internal revenu...
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  • PART 2
    Returns and Payment of Tax
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  • SECTION 980
    Change of election
    • This entry was published on 2014-09-22
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    SECTION 979-A

    Notification by surrogate to commissioner concerning tax

    Tax (TAX) CHAPTER 60, ARTICLE 26, PART 2

    § 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 a result of any proceeding commenced in surrogate's court,
    or the filing therein of papers or documents, and which affect the tax
    imposed by this article.