2023 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.