reglab/housing_qa huggingface dataset:
NY Tax L § 971 (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 2 - Returns and Payment of Tax 971 - Estate Tax Returns.

§  971. Estate tax returns. (a) Returns by executor. (1) Residents. In the case of the estate of every  individual  dying  on  or  after  April first,  two thousand fourteen, who at his or her death was a resident of New York state, his or her executor shall make a return with respect  to the estate tax imposed by section nine hundred fifty-two of this article if  the  decedent's federal gross estate, increased by the amount of any gift includible in his or her New York gross estate, exceeds  the  basic exclusion amount applicable to the decedent's date of death in paragraph two of subsection (c) of section nine hundred fifty-two of this article.  (2)  Nonresidents. In the case of the estate of every individual dying on or after April first, two thousand fourteen, who at his or her  death was not a resident of New York state, if such individual's federal gross estate  includes  real  or  tangible  personal property having an actual situs in New York state, the executor shall make a return  with  respect to  the estate tax imposed by section nine hundred sixty of this article if the decedent's federal gross estate, increased by the amount  of  any gift  includible  in his or her New York gross estate, exceeds the basic exclusion amount applicable to the decedent's date of death in paragraph two of subsection (c) of section nine hundred fifty-two of this article.  (b) Joint fiduciaries. If two or more executors  are  acting  jointly, the return may be made by any one of them.  (c) Tax a debt. Any tax under this article, and any increase, interest or  penalty  thereon, shall, from the time of the death of the decedent, be a debt owed by the estate of the decedent and from the time it is due and payable, be a personal debt of the person liable to pay the same, to the state of New York.  (d) Cross reference. For requirement of filing  federal  returns,  see subsection (b) of section nine hundred seventy-seven of this article.
NY Tax L § 972 (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 2 - Returns and Payment of Tax 972 - Time and Place for Filing Returns.

§ 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 filing returns. The commissioner of taxation and finance shall  prescribe  the  place  for  filing  any  return, statement, other document, or copies thereof, required to be filed with such commissioner pursuant to this article.  (c) Simultaneous filing of returns with surrogate's court. If required by rule of any surrogate's court, a person required  to  make  and  file returns,  statements,  or other documents, or copies thereof, under this article shall simultaneously file a  duplicate  copy  of  such  returns, statements,  or other documents, or copies thereof, with the surrogate's court in the county where the petition was filed to  commence  either  a proceeding  for  probate of a will or a proceeding for administration in intestacy. The office of court administration shall promptly notify  the commissioner  after  receiving  notice  that  any  surrogate's court has adopted such a rule, so that the commissioner will be able  to  properly inform   taxpayers   of  their  responsibility  to  file  such  returns, statements or other documents with the surrogate's court.
NY Tax L § 973 (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 2 - Returns and Payment of Tax 973 - Signing of Returns and Other Documents.

§  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  authentic.  The  fact  that  the name of the executor or other individual is signed to a return, statement  or  other document,  or  copies  thereof,  shall  be  prima facie evidence for all purposes that the return, statement  or  other  document,  or  copy  was actually signed by him.  (c)  Certifications.  The making or filing of any return, statement or other document, or copy thereof, required to be made or  filed  pursuant to  this article, including a copy of a federal return, shall constitute a certification by the person making or filing such return, statement or other document or copy thereof that the statements contained therein are true and that any copy filed is a true copy.
NY Tax L § 974 (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 2 - Returns and Payment of Tax 974 - Payment of Tax.

§  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 the commissioner of taxation and finance.  (b) Payment. The entire tax due shall, unless  otherwise  provided  in this  article, be paid on or before the date fixed for filing the return required under this article.  (c) Cross reference. For interest on underpayment,  see  sections  six hundred eighty-four and nine hundred ninety of this chapter.
NY Tax L § 978 (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 2 - Returns and Payment of Tax 978 - Compromise Agreements in Cases of Disputed Domicile.

§  978.  Compromise  agreements  in  cases of disputed domicile.   (a) Determining tax under this article. Where the commissioner  of  taxation and  finance  claims  that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state or  states make  a  similar  claim  with  respect  to  their  state  or states, the commissioner of taxation and finance may enter into a written  agreement with  such  taxing  officials  and  with the executor that a certain sum shall be accepted in full payment of the tax imposed  by  this  article, provided  that  said  agreement also fixes the amount to be paid to such other state or states in full payment of the death taxes  thereof.  Full power  and authority is hereby conferred upon the executor to enter into the agreement provided for herein. The execution of such agreement shall finally and conclusively fix and determine the amount of tax imposed  by this  article,  except  as  otherwise  provided  in  such agreement with respect to the valuation of estates devoted to farming or  closely  held business  and  except  as  provided  in  subsection (b) of this section, without regard to any other provision of the laws of this state.  (b) Payment of agreed tax. The executor shall pay to the  commissioner of  taxation  and  finance  the  amount  of  tax  fixed in the agreement described in subsection (a) of this section. In the event the  aggregate amount  payable under such agreement to the states involved is less than the maximum credit allowable to the estate  against  the  United  States estate  tax  imposed  with respect thereto, the executor forthwith shall also pay to the commissioner of taxation and  finance  so  much  of  the difference  between such aggregate amount and the amount of such credit, as the amount payable to the commissioner under the agreement  bears  to such aggregate amount.  (c)  Definition.  As  used  in this section the word "state" means any state, territory, or possession of the United States,  the  District  of Columbia and the Dominion of Canada or any province thereof.
NY Tax L § 979 (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 2 - Returns and Payment of Tax 979 - Report of Change in Federal Taxable Estate, Adjusted Taxable Gifts, Additional Estate Tax Imposed by Section 2032a of the Internal Revenue Code.

§  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 corrected  by  the  United  States  internal  revenue  service  or other competent authority, the executor shall report such change or correction in the federal  taxable  estate  within  ninety  days  after  the  final determination  of  such change or correction or as otherwise required by the commissioner of taxation and finance, and shall concede the accuracy of such determination or state wherein it  is  erroneous.  Any  executor filing  an  amended  federal  estate  tax  return shall also file within ninety days thereafter an amended return under this article,  and  shall give  such  further  information  as  the  commissioner may require. The commissioner  may  by  regulation  prescribe  such  exceptions  to   the requirements of this section as he or she deems appropriate.  (b) Final federal determination. The executor of every estate which is subject to the United States estate tax shall file with the commissioner of  taxation  and  finance  a  copy  of  the final federal determination thereof forthwith after the same is made.
NY Tax L § 979-A (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 2 - Returns and Payment of Tax 979-A - Notification by Surrogate to Commissioner Concerning Tax.

§  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.
NY Tax L § 980 (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 2 - Returns and Payment of Tax 980 - Change of Election.

§  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.
NY Tax L § 981 (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 3 - Liens, Discharges and Surrogate's Court 981 - Discharge From Liability.

§  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  been  filed  and  the commissioner  of  taxation and finance is satisfied that the tax paid is the full amount of tax due, he shall  issue  to  the  executor  a  final receipt for tax due.  (c)  Final receipt for agreed tax. If the commissioner of taxation and finance  enters  into  an   agreement   under   section   nine   hundred seventy-eight  of  this  article  (relating  to compromise agreements in cases of disputed domicile) and if the amount due under such section  is paid, he shall issue to the executor a final receipt for tax due.  (d)  Discharge of executor upon accounting. If a return is required to be filed under section nine hundred seventy-one of this article,  except as provided in subdivision three of section eighteen hundred four of the surrogate's  court  procedure  act,  no  executor shall be entitled to a final accounting or discharge in the surrogate's  court  unless  he  has filed with the surrogate's court a certificate under subsection (a) or a final  receipt  under  subsection  (b)  or  (c)  of  this  section.  For additional requirement in case of  the  estate  of  a  nonresident,  see section nine hundred seventy-one-a of this article.  (e)  Duplicate  certificate  or  receipt. Any person interested in the estate shall, upon request, be entitled to a duplicate certificate of no tax due or duplicate final receipt for tax due or for  agreed  tax  upon the payment of ten dollars to the commissioner of taxation and finance.  (f)  Record  of  access  to  safe  deposit  boxes. The commissioner of taxation and finance may by regulation prescribe requirements  for  safe deposit  companies, trust companies, banks, corporations, firms or other persons holding safe deposit boxes for rental to the public to  maintain and  retain  records  as to the persons who have had access to such safe deposit boxes.  (g) Cross reference. For criminal penalties for unlawful entry of safe deposit box, see article thirty-seven of this chapter.
NY Tax L § 982 (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 3 - Liens, Discharges and Surrogate's Court 982 - Lien for Estate Tax.

§  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 the New York gross estate as is used for the payment of charges against the estate and expenses of its administration,  allowed  by  any court  having  jurisdiction  thereof, shall be divested of such lien. In the case of a decedent who at his death was not a resident of  New  York state,  the  lien  shall apply to all property subject to tax under this article.  (b) Prior mortgages on real property. The lien under subsection (a) of this section shall be subject to the lien of any  mortgage  indebtedness on  real  property incurred in good faith prior to the time when the tax under this article became a lien. Such real property  may  be  sold  and conveyed  free  from  any  such  tax lien in an action to foreclose such mortgage to which the people of the state of New York  shall  have  been made  a  party  defendant by reason of the existence of the lien for the tax. The lien may then attach to any surplus moneys  which  result  from such  sale,  to be determined in the proceedings for the distribution of such surplus moneys.  (c) Discharge of lien.--Subject to such rules or  regulations  as  the commissioner  may prescribe, the commissioner may issue a certificate of discharge of any or all of the property subject to the lien  imposed  by this  section if he or she finds that the liability secured by such lien has been fully satisfied or provided  for,  upon  application  for  such discharge. A certificate of discharge issued under this subsection shall be  held  conclusive  that  the  lien  upon  the property covered by the certificate is extinguished.  (d) Recording of certificate of discharge. A certificate of  discharge issued  under  subsection  (c)  of  this  section may be recorded in the office of the recording  officer  of  the  county  where  real  property described therein is situated.  (e)  Power  of executor to sell. The executor shall have full power to sell so much of the property of the estate as will enable him to pay the tax imposed by this article in the same manner that he is  permitted  by law to do for payment of debts of the estate.
NY Tax L § 991 (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 4 - Procedure and Administration 991 - Interest Accrual Relief for Additional Tax Attributable to Newly-Discovered Abandoned Property.

§  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   estate of an asset held by the comptroller as  abandoned  property,  the   commissioner  shall  apply  the  interest  rate used by the comptroller,   pursuant to section fourteen hundred five of the abandoned property law,   in computing the interest due on such abandoned property  while  in  the   comptroller's  possession  (including a zero rate if the comptroller did   not pay interest on such property) if, as of the date prescribed for the   filing of a return required by this article,  including  any  extensions   granted  for  filing,  information  pertaining  to the asset had not yet   appeared in the public records of  abandoned  property  required  to  be   maintained  by  the comptroller pursuant to section fourteen hundred one   of the abandoned property law.
NY Tax L § 992 (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 4 - Procedure and Administration 992 - Addition to Tax in the Case of Valuation Understatement.

§ 992. Addition to tax in the case of valuation understatement. In the case  of  any  underpayment  of  a  tax imposed by this article which is attributable to a valuation understatement, there shall be added to  the tax  an amount equal to the applicable percentage of the underpayment so attributed.  (a) For purposes of this section, the applicable percentage  shall  be determined under the following table:    If the valuation claimed is   the following percent of the               The applicable   correct valuation:                         percentage is:        fifty percent or more but        not more than sixty-six        and two-thirds percent ....................  ten        forty percent or more but        less than fifty percent ...................  twenty        less than forty percent ...................  thirty  (b)  For purposes of this section, there is a valuation understatement if the claimed value of any property is sixty-six and two-thirds percent or less of the amount determined  to  be  the  correct  amount  of  such valuation.  (c)  This section shall not apply if the underpayment is less than one thousand dollars with respect to the estate of the decedent.  (d) The commissioner may waive all or any part of the addition to  tax provided  by  this  section  on showing by the executor that there was a reasonable basis for the claimed valuation and that such claim was  made in good faith.
NY Tax L § 999 (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 4 - Procedure and Administration 999 - Deposit and Disposition of Revenue.

§  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.
NY Tax L § 1105-B (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 2 - Imposition of Taxes 1105-B - Exemptions for Certain Parts, Tools, Supplies and Services Relating to Tangible Personal Property Used or Consumed in Production.

§  1105-B.  Exemptions for certain parts, tools, supplies and services relating to tangible personal property used or consumed  in  production. Notwithstanding any other provisions of this article:  (a) Receipts from the  retail sales of parts with a useful life of one year or less, tools and supplies for use or consumption directly and  predominantly  in  the production    of   tangible   personal   property,   gas,   electricity, refrigeration  or  steam  for   sale   by   manufacturing,   processing, generating,  assembling,  refining, mining or extracting shall be exempt from the tax imposed by subdivision (a) of section eleven  hundred  five of this article.  (b) Receipts from every sale of the services of installing, repairing, maintaining  or  servicing  the  tangible personal property described in paragraph twelve of subdivision (a) of section eleven hundred fifteen of this article, including the parts with a useful  life  of  one  year  or less,  tools  and supplies described in subdivision (a) of this section, to the extent subject to such tax, shall be exempt from the tax on sales imposed under subdivision (c) of section eleven  hundred  five  of  this article.  (c)  Parts  with a useful life of one year or less, tools and supplies described in subdivision (a) of this section and services  described  in subdivision  (b)  of  this section shall be exempt from the compensating use tax imposed by section eleven hundred ten of this article.
NY Tax L § 1112 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 2 - Imposition of Taxes 1112 - Taxes Imposed on Qualified Indian Reservations.

§  1112.  Taxes  imposed  on  qualified Indian reservations. (a) Where property or services subject to sales or compensating use tax have  been purchased  on  or  from  a  qualified  Indian reservation, as defined in section four hundred seventy of this chapter, the purchaser shall not be relieved of his or her liability to pay the tax due. Such  tax  due  and not collected shall be paid by the purchaser directly to the department.  (b)  The tax due and not collected pursuant to subdivision (a) of this section may be reported and paid by means of such  personal  income  tax forms or other tax forms as the commissioner deems appropriate.  (c)  The  provisions  of  section  two  hundred  eighty-four-e of this chapter concerning  sales  of  motor  fuel  and  Diesel  motor  fuel  on qualified Indian reservations shall apply to the prepayment of sales tax imposed  on  motor fuel and Diesel motor fuel pursuant to section eleven hundred two of this article in the same manner and with the  same  force and   effect   as   if  the  provisions  of  such  section  two  hundred eighty-four-e had been incorporated in full into this article, except to the extent that  any  such  provision  is  either  inconsistent  with  a provision of such section eleven hundred two or not relevant thereto.  (d)  The  provisions  of  section  four  hundred seventy-one-e of this chapter concerning sales of cigarettes on qualified Indian  reservations shall  apply  to  the  prepayment  of  sales  tax  imposed on cigarettes pursuant to section eleven hundred three of this  article  in  the  same manner  and  with the same force and effect as if the provisions of such section four hundred seventy-one-e had been incorporated  in  full  into this  article,  except  to  the extent that any such provision is either inconsistent with a provision of such section eleven hundred three or is not relevant thereto.
NY Tax L § 1123 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 3 - Exemptions 1123 - Exemption From Tax on the Charge of a Roof Garden, Cabaret or Other Similar Place.

§  1123. Exemption from tax on the charge of a roof garden, cabaret or other similar place. The portion of the amount paid as the charge  of  a roof  garden,  cabaret or other similar place in the state for admission to attend a dramatic or musical arts performance at the place  shall  be exempt  from  the  tax  imposed by paragraph three of subdivision (f) of section eleven hundred five of this article but only if:  (a) the recipient states the charge for such admission separately from all other portions of such amount;  (b) either (i) the separately stated charges for food, drink,  service and  merchandise  are  not  less  on a day when such place offers such a performance as on a day when such place does not offer such  performance or  (ii)  if  such place is open for business only when it offers such a performance, it separately states its charges for food,  drink,  service and  merchandise  and  such  separately stated charges are comparable to charges for comparable food, drink, service  and  merchandise  at  other such  places  and  restaurants  and  taverns in the United States census bureau metropolitan statistical area in which such place is  located  or in  an  immediately  adjacent  metropolitan  statistical  area  or  in a comparable  area  if  such  place  is  not  located  in  a  metropolitan statistical area; and  (c)  such  place retains and makes available to the commissioner menus and any other statements of its charges, showing all of its charges  for food,  drink, service, merchandise and admission, as part of the records required to be kept under section eleven  hundred  thirty-five  of  this article.