Legislation
ARTICLE 26
Estate Tax
Tax (TAX) CHAPTER 60
ARTICLE 26
ESTATE TAX
Part I
COMPUTATION OF TAX
Section 951. Applicable internal revenue code provisions.
951-a. General provisions and definitions.
952. Tax imposed.
954. Resident's New York gross estate.
955. Resident's New York taxable estate.
957. Modification for limited powers of appointment created
prior to September first, nineteen hundred thirty.
958. Exemptions in other laws not applicable.
960. Nonresident's estate tax.
960-a. Reciprocity.
961. Effect of federal determination.
Part II
RETURNS AND PAYMENT OF TAX
Section 971. Estate tax returns.
971-a. Additional proceedings in estates of non-domiciliary
decedents.
972. Time and place for filing returns.
973. Signing of returns and other documents.
974. Payment of tax.
975. Liability for tax.
976. Extensions of time.
977. Requirements concerning returns, notices, records and
statements.
978. Compromise agreements in cases of disputed domicile.
979. Report of change in federal taxable estate, adjusted
taxable gifts, additional estate tax imposed by section
2032A of the internal revenue code.
979-a. Notification by surrogate to commissioner concerning tax.
980. Change of election.
Part III
LIENS, DISCHARGES AND SURROGATE'S COURT
Section 981. Discharge from liability.
982. Lien for estate tax.
983. Surrogates; assistants and clerks; district tax
attorneys.
PART IV
PROCEDURE AND ADMINISTRATION
Section 990. Applicability of other tax law provisions.
991. Interest accrual relief for additional tax attributable
to newly-discovered abandoned property.
992. Addition to tax in the case of valuation understatement.
994. Secrecy requirement and penalties for violation.
997. Extensions of time for payment of estate tax where estate
consists largely of interest in closely held
businesses.
998. Petition to the surrogate's court and appeal.
999. Deposit and disposition of revenue.
999-a. Appendix to article twenty-six.
ESTATE TAX
Part I
COMPUTATION OF TAX
Section 951. Applicable internal revenue code provisions.
951-a. General provisions and definitions.
952. Tax imposed.
954. Resident's New York gross estate.
955. Resident's New York taxable estate.
957. Modification for limited powers of appointment created
prior to September first, nineteen hundred thirty.
958. Exemptions in other laws not applicable.
960. Nonresident's estate tax.
960-a. Reciprocity.
961. Effect of federal determination.
Part II
RETURNS AND PAYMENT OF TAX
Section 971. Estate tax returns.
971-a. Additional proceedings in estates of non-domiciliary
decedents.
972. Time and place for filing returns.
973. Signing of returns and other documents.
974. Payment of tax.
975. Liability for tax.
976. Extensions of time.
977. Requirements concerning returns, notices, records and
statements.
978. Compromise agreements in cases of disputed domicile.
979. Report of change in federal taxable estate, adjusted
taxable gifts, additional estate tax imposed by section
2032A of the internal revenue code.
979-a. Notification by surrogate to commissioner concerning tax.
980. Change of election.
Part III
LIENS, DISCHARGES AND SURROGATE'S COURT
Section 981. Discharge from liability.
982. Lien for estate tax.
983. Surrogates; assistants and clerks; district tax
attorneys.
PART IV
PROCEDURE AND ADMINISTRATION
Section 990. Applicability of other tax law provisions.
991. Interest accrual relief for additional tax attributable
to newly-discovered abandoned property.
992. Addition to tax in the case of valuation understatement.
994. Secrecy requirement and penalties for violation.
997. Extensions of time for payment of estate tax where estate
consists largely of interest in closely held
businesses.
998. Petition to the surrogate's court and appeal.
999. Deposit and disposition of revenue.
999-a. Appendix to article twenty-six.