NY Tax L § 971-A (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 2 - Returns and Payment of Tax 971-A - Additional Proceedings in Estates of Non-Domiciliary Decedents.

§   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 the estate of a decedent who at the time of his death was not domiciled in this state, shall set  forth  the  commissioner  of taxation  and  finance as a party to be cited, and upon the presentation thereof  the  surrogate  shall  issue  a  citation   directed   to   the commissioner.  The  decree  of  the  surrogate  awarding the letters may contain any provision for the payment of the tax imposed by this article or the giving of security therefor which might be made by such surrogate if the commissioner of taxation and  finance  were  a  creditor  of  the decedent.  (b)  Notification  in  case  of  estate  of  nonresident. Whenever the commissioner of taxation  and  finance  is  cited  on  the  issuance  of original  letters  testamentary  or of administration in the estate of a decedent not domiciled in this state as provided in  subsection  (a)  of this   section,   the   commissioner  shall  notify  the  proper  taxing authorities of the state in which such decedent  was  domiciled  of  the fact  of  the  filing  of  the  petition  and  shall furnish information submitted by the executor to  the  commissioner  as  to  the  decedent's property  and  value  thereof.  No executor shall be entitled to a final accounting or discharge in a surrogate's court of this state  unless  he shall  have  filed with the surrogate, in addition to the certificate or final receipt required under section nine  hundred  eighty-one  of  this article,  (i)  proof  that  all  death taxes, together with interest and penalties thereon, due to the state of domicile of such decedent  or  to any  political  subdivision thereof have been paid or secured, or (ii) a consent by the proper taxing authorities of the  state  of  domicile  to such final accounting or discharge.  (c)  Domiciliary  state's  tax  authority  as  interested party.   The official charged with administration  of  the  death  tax  laws  of  the domiciliary  state shall be deemed a party interested in the estate of a deceased individual who at his death was not  a  resident  of  New  York state,  to  the extent that such official may petition for an accounting therein  if  the  death  taxes,  interest  and  penalties  due  to  such domiciliary  state  or  a  political subdivision thereof are not paid or secured. Upon such petition the surrogate may decree such accounting and may decree the remission to a fiduciary  appointed  by  the  domiciliary probate  court of so much of the personal property of such estate as may be necessary to  insure  the  payment  to  the  state  of  domicile,  or political  subdivision  thereof,  of the amount of death taxes, interest and penalties due to such state or political subdivision.  (d) Requirement of reciprocity. This section shall apply to the estate of a deceased individual who at his death was not a resident of New York state only (i) if the laws of  the  state  of  his  domicile  contain  a provision,  of  any  nature  or however expressed, whereby this state is given reasonable  assurance  of  the  collection  of  its  death  taxes, interest and penalties, from the estates of decedents dying domiciled in this  state  in  cases  where  the  estates  of such decedents are being administered by the probate court of  such  other  state  by  virtue  of original letters testamentary or of administration, or (ii) if the state in which such decedent was domiciled does not grant letters testamentary or  of  administration  in  estates of nonresidents, until after letters have been issued by the state of domicile.  (e)  Cooperation  by  commissioner  of  taxation  and   finance.   The commissioner  of  taxation  and  finance shall cooperate with the taxing authorities of the state of domicile of a deceased individual who at his  death was not a resident of New York state and shall furnish  them  with such  information  as  may be requested with respect to any such estate. The provisions of this section shall be liberally  construed  to  insure that  the  state of domicile of a decedent shall receive any death taxes together with interest and  penalties  thereon,  due  to  it  from  such decedent's estate.  (f)  Definition  of  state.  For the purpose of this section, the term "state" means the states of the United States, the District of Columbia, any territory of the United States and the Dominion  of  Canada  or  any province thereof.