§ 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.
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