§ 979-a. Notification by surrogate to commissioner concerning tax. A\nsurrogate, in his discretion, may notify the commissioner of taxation\nand finance of any and all matters which come to the surrogate's\nattention as a result of any proceeding commenced in surrogate's court,\nor the filing therein of papers or documents, and which affect the tax\nimposed by this article.\n
Notification by surrogate to commissioner concerning tax
N.Y. Tax Law § 979-A, under Returns and Payment of Tax.
N.Y. Tax Law § 979-A