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N.Y. Tax Law § 955 Resident's New York taxable estate
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§ 955. Resident's New York taxable estate. (a) General.--The taxable\nestate of a New York resident shall be his or her New York gross estate,\nminus the deductions allowable for determining his or her federal\ntaxable estate under the internal revenue code (whether or not a fed…
N.Y. Tax Law § 957 Modification for limited powers of appointment created prior to September first, nineteen hundred thirty
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§ 957. Modification for limited powers of appointment created prior to\nSeptember first, nineteen hundred thirty. (a) General.--In determining\nthe New York gross estate, there shall be added to the federal gross\nestate of a deceased resident the value of all property (other th…
N.Y. Tax Law § 958 Exemptions in other laws not applicable
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§ 958. Exemptions in other laws not applicable. No exemption provided for in any other article of this chapter or any other law of this state shall be construed as being applicable in any manner under this article.
N.Y. Tax Law § 960 Nonresident's estate tax
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§ 960. Nonresident's estate tax. (a) General.--A tax is hereby imposed\non the transfer, from any deceased individual who at his death was not a\nresident of New York state, of real and tangible personal property\nhaving an actual situs in New York state and either (i) includibl…
N.Y. Tax Law § 960-A Reciprocity
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§ 960-a. Reciprocity. The tax imposed by this article in respect of personal property (except tangible personal property having an actual situs in this state) shall not be payable if the transferor is a resident of a state or territory of the United States the laws of which, at …
N.Y. Tax Law § 961 Effect of federal determination
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§ 961. Effect of federal determination. (a) General.-- A final federal determination as to (1) the inclusion in the federal gross estate of any item of property or interest in property, (2) the allowance of any item claimed as a deduction from the federal gross estate, or (3) th…
N.Y. Tax Law § 971 Estate tax returns
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§ 971. Estate tax returns. (a) Returns by executor. (1) Residents. In\nthe case of the estate of every individual dying on or after April\nfirst, two thousand fourteen, who at his or her death was a resident of\nNew York state, his or her executor shall make a return with respec…
N.Y. Tax Law § 971-A Additional proceedings in estates of non-domiciliary decedents
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§ 971-a. Additional proceedings in estates of non-domiciliary decedents. (a) Condition to appointment of executor for nonresident. Every petition for ancillary letters testamentary or of administration and every petition for original letters testamentary or of administration in …
N.Y. Tax Law § 972 Time and place for filing returns
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§ 972. Time and place for filing returns. (a) Time for filing returns. A person required to make and file a return under this article shall file returns, statements, or other documents, or copies thereof, within nine months after the date of the decedent's death. (b) Place for f…
N.Y. Tax Law § 973 Signing of returns and other documents
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§ 973. Signing of returns and other documents. (a) General. Any return, statement or other document required to be made pursuant to this article shall be signed in accordance with instructions prescribed by the commissioner of taxation and finance. (b) Signature presumed authent…
N.Y. Tax Law § 974 Payment of tax
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§ 974. Payment of tax. (a) General. The tax imposed by this article shall without assessment, or notice and demand be paid at the time prescribed in this article by the executor, subject to being by him charged against and collected from the persons interested in the estate, to …
N.Y. Tax Law § 975 Liability for tax
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§ 975. Liability for tax. (a) Duty of executor to pay tax. (1) The tax\nimposed by this article shall be paid by the executor, who shall\nthereupon charge the same against and collect it from the persons\ninterested in the estate in accordance with the rules of apportionment\nof…
N.Y. Tax Law § 976 Extensions of time
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§ 976. Extensions of time. (a) General. (1) The commissioner of\ntaxation and finance may grant a reasonable extension of time for\npayment of tax (or any installment), or for filing any return, statement\nor other document required pursuant to this article, on such terms and\nc…
N.Y. Tax Law § 977 Requirements concerning returns, notices, records and statements
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§ 977. Requirements concerning returns, notices, records and statements. (a) General. The commissioner of taxation and finance may prescribe regulations as to the keeping of records, the content and form of returns, statements or other documents, and the filing of copies of fede…
N.Y. Tax Law § 978 Compromise agreements in cases of disputed domicile
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§ 978. Compromise agreements in cases of disputed domicile. (a)\nDetermining tax under this article. Where the commissioner of taxation\nand finance claims that a decedent was domiciled in this state at the\ntime of his death and the taxing authorities of another state or states…
N.Y. Tax Law § 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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§ 979. Report of change in federal taxable estate, adjusted taxable gifts, additional estate tax imposed by section 2032A of the internal revenue code. (a) General. If the amount of the federal taxable estate reported on the federal estate tax return for an estate is changed or …
N.Y. Tax Law § 979-A Notification by surrogate to commissioner concerning tax
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§ 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 …
N.Y. Tax Law § 980 Change of election
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§ 980. Change of election. The commissioner of taxation and finance may change, by regulation, any election expressly authorized by this article in order to conform such election to its equivalent federal election.
N.Y. Tax Law § 981 Discharge from liability
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§ 981. Discharge from liability. (a) Certificate of no tax due. If a return has been filed and the commissioner of taxation and finance determines that no tax is due, he shall issue to the executor a certificate that no tax is due. (b) Final receipt for tax due. If a return has …
N.Y. Tax Law § 982 Lien for estate tax
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§ 982. Lien for estate tax. (a) General. Unless the tax imposed by this article is sooner paid in full, it shall be a lien upon all property includible in the New York gross estate of the decedent for fifteen years from the date of death of the decedent, except that such part of…
N.Y. Tax Law § 983 Surrogates; assistants and clerks; district tax attorneys
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§ 983. Surrogates; assistants and clerks; district tax attorneys. (a) The commissioner of taxation and finance may, upon the recommendation of the surrogate, appoint, and may at pleasure remove, assistants and clerks in the surrogate's offices of the following counties, and shal…
N.Y. Tax Law § 990 Applicability of other tax law provisions
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§ 990. Applicability of other tax law provisions. (a) General. Except\nas otherwise provided in this article, all of the provisions of sections\nsix hundred eighty-one through six hundred eighty-eight and six hundred\nninety-one through six hundred ninety-seven of this chapter s…
N.Y. Tax Law § 991 Interest accrual relief for additional tax attributable to newly-discovered abandoned property
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§ 991. Interest accrual relief for additional tax attributable to newly-discovered abandoned property. Notwithstanding any other provision of law, in computing the interest due on an addition to tax owed by an estate attributable to the inclusion in the estate's federal gross es…
N.Y. Tax Law § 992 Addition to tax in the case of valuation understatement
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§ 992. Addition to tax in the case of valuation understatement. In the\ncase of any underpayment of a tax imposed by this article which is\nattributable to a valuation understatement, there shall be added to the\ntax an amount equal to the applicable percentage of the underpayme…
N.Y. Tax Law § 994 Secrecy requirement and penalties for violation
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§ 994. Secrecy requirement and penalties for violation. (a) Secrecy requirements. (1) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the commissioner of taxation and finance, any officer or employee of the department of …
N.Y. Tax Law § 997 Extensions of time for payment of estate tax where estate consists largely of interest in closely held businesses
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§ 997. Extensions of time for payment of estate tax where estate\nconsists largely of interest in closely held businesses. The provisions\nof section 6166 of the internal revenue code shall apply to this section\nto the same extent as if such section of such code were contained …
N.Y. Tax Law § 998 Petition to the surrogate's court and appeal
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§ 998. Petition to the surrogate's court and appeal. (a) General. A taxpayer shall have the right to protest a notice of deficiency or a notice of disallowance of a claim for refund issued by the commissioner of taxation and finance with respect to tax under this article as prov…
N.Y. Tax Law § 999 Deposit and disposition of revenue
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§ 999. Deposit and disposition of revenue. All taxes, interest, penalties and fees collected or received by the tax commission under this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter.
N.Y. Tax Law § 999-A Appendix to article twenty-six
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§ 999-a. Appendix to article twenty-six. The following provisions of\nthe United States Internal Revenue Code of 1986, with all amendments\nenacted on or before January first, two thousand fourteen, shall apply\nto the tax imposed by this article, to the extent specified in this…