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  1. The Laws of New York
  2. Consolidated Laws of New York
  3. CHAPTER 60
    Tax
  4. ARTICLE 26
    Estate Tax
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  • PART 1
    Computation of Tax
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  • ARTICLE 26
    Estate Tax
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  • PART 3
    Liens, Discharges and Surrogate's Court
  • Viewing most recent revision (from 2014-09-22)

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    PART 2

    Returns and Payment of Tax

    Tax (TAX) CHAPTER 60, ARTICLE 26

    • SECTION 971
      Estate tax returns
    • SECTION 971-A
      Additional proceedings in estates of non-domiciliary decedents
    • SECTION 972
      Time and place for filing returns
    • SECTION 973
      Signing of returns and other documents
    • SECTION 974
      Payment of tax
    • SECTION 975
      Liability for tax
    • SECTION 976
      Extensions of time
    • SECTION 977
      Requirements concerning returns, notices, records and statements
    • SECTION 978
      Compromise agreements in cases of disputed domicile
    • SECTION 979
      Report of change in federal taxable estate, adjusted taxable gifts, additional estate tax imposed by section 2032A of the internal revenu...
    • SECTION 979-A
      Notification by surrogate to commissioner concerning tax
    • SECTION 980
      Change of election
    Part II

    RETURNS AND PAYMENT OF TAX
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