reglab/statecodes huggingface dataset:
2023 New York Laws › TAX - Tax › Article 24 - Employer Compensation Expense Program › 857 - Procedural Provisions.

§  857.  Procedural provisions. (a) General. All provisions of article
twenty-two of this chapter will apply to the provisions of this  article
in the same manner and with the same force and effect as if the language
of article twenty-two of this chapter had been incorporated in full into
this  article  and  had  been  specifically  adjusted  for and expressly
referred to the tax imposed by this article, except to the  extent  that
any provision is either inconsistent with a provision of this article or
is not relevant to this article. Notwithstanding the preceding sentence,
no  credit against tax in article twenty-two of this chapter can be used
to offset the tax due under this article.
(b) Notwithstanding any other law to the  contrary,  the  commissioner
may require that all filings of forms or returns under this article must
be   filed   electronically  and  all  payments  of  tax  must  be  paid
electronically. The commissioner may prescribe the methods for quarterly
filings by  electing  employers,  including  but  not  limited  to,  the
inclusion of specific employee-level detail.
2023 New York Laws › TAX - Tax › Article 24-A - Pass-Through Entity Tax › 861 - Pass-Through Entity Tax Election.

§  861. Pass-through entity tax election. (a) Any eligible partnership
or eligible S corporation shall be allowed to make an annual election to
be taxed pursuant to this article.
(b) In order to be effective, the annual election must be made (1)  if
the  entity  is an S corporation, by any officer, manager or shareholder
of the S corporation who is authorized under the law of the state  where
the   corporation   is   incorporated   or  under  the  S  corporation's
organizational documents to make the  election  and  who  represents  to
having such authorization under penalty of perjury; or (2) if the entity
is  not  an  S  corporation,  by  any  member,  partner, owner, or other
individual with authority to bind the entity or sign returns pursuant to
section six hundred fifty-three of this chapter.
(c) The annual election must be made on or before the due date of  the
first  estimated  payment under section eight hundred sixty-four of this
article and will take effect for the  current  taxable  year.  Only  one
election  may  be made during each calendar year. An election made under
this section is irrevocable after the due date.
(d) Special rules for electing  S  corporations.  (1)  An  electing  S
corporation   must  certify  at  the  time  of  its  election  that  all
shareholders  are  residents  of  New  York  for  purposes  of   article
twenty-two  of  this  chapter  to  be  considered an electing resident S
corporation.
(2) If an electing S corporation does not make a  certification  under
paragraph  one  of  this  subsection  at  the  time of its election, the
electing S corporation is automatically treated as an electing  standard
S corporation.
(3) If an electing S corporation makes a certification under paragraph
one  of  this  subsection to be an electing resident S corporation, this
certification is irrevocable as of the due date of the election.
2023 New York Laws › TAX - Tax › Article 24-A - Pass-Through Entity Tax › 862 - Imposition and Rate of Tax.

§  862.  Imposition  and rate of tax. A tax is hereby imposed for each
  taxable year on the pass-through entity taxable income of every electing
  partnership and every electing S  corporation.  This  tax  shall  be  in
  addition  to  any  other  taxes  imposed under this chapter and shall be
  determined in accordance with the following table:
For each taxable  year  beginning  on  or  after  January  first,  two
  thousand  twenty-one:    If  pass-through entity taxable income is:  Not
  over $2,000,000 6.85% of taxable income.  Over $2,000,000 but  not  over
  $5,000,000  $137,000  plus  9.65%  of  the  excess over $2,000,000. Over
  $5,000,000 but not over $25,000,000 $426,500 plus 10.30% of excess  over
  $5,000,000.  Over  $25,000,000 $2,486,500 plus 10.90% of the excess over
  $25,000,000.
2023 New York Laws › TAX - Tax › Article 24-A - Pass-Through Entity Tax › 863 - Pass-Through Entity Tax Credit.

§ 863. Pass-through entity tax credit. (a) Personal income tax credit.
(1)  A  taxpayer subject to tax under article twenty-two of this chapter
that is a direct partner or member  in  an  electing  partnership  or  a
direct  shareholder  of  an  electing S corporation subject to tax under
this article shall be allowed a credit against the tax imposed  pursuant
to  article  twenty-two  of  this  chapter,  computed  pursuant  to  the
provisions of subsection (kkk)  of  section  six  hundred  six  of  this
chapter.  An  entity  that  is  disregarded  for  tax  purposes  will be
disregarded for purposes of  determining  if  a  taxpayer  is  a  direct
partner or member of an electing partnership or direct shareholder of an
electing S corporation.
(2)  Limitation  on  credit.  No credit shall be allowed to a taxpayer
under paragraph one of this subsection unless the  electing  partnership
or  electing  S  corporation paid the tax imposed under this article and
provided sufficient information on the pass-through entity tax return as
prescribed  by  the  commissioner  to  identify  that   taxpayer.   Such
information  shall  include,  but not be limited to, the social security
number or taxpayer  identification  number  of  the  article  twenty-two
taxpayer  who  will  claim the credit (even in the case of a disregarded
entity owned by such taxpayer).
(b) Limitation on credit. The aggregate amount of credits  claimed  by
all  partners,  members  or  shareholders  of an electing partnership or
electing S corporation pursuant to subsection (a) of this section  shall
not  exceed  the  tax  due under subsection (a) of section eight hundred
sixty-two of this article from such electing partnership or  electing  S
corporation for the taxable year.
2023 New York Laws › TAX - Tax › Article 24-A - Pass-Through Entity Tax › 864 - Payment of Estimated Tax.

§  864.  Payment  of  estimated  tax. (a) Definition of estimated tax.
Estimated tax means the amount that an electing partnership or  electing
S  corporation  estimates to be the tax imposed by section eight hundred
sixty-two of this article for the current taxable year.
(b) General. The estimated  tax  shall  be  paid  as  follows  for  an
electing partnership and an electing S corporation:
(1)  The  estimated  tax  shall  be paid in four equal installments on
March  fifteenth,  June  fifteenth,  September  fifteenth  and  December
fifteenth  in  the calendar year prior to the year in which the due date
of the return required by this article falls.
(2) The amount  of  any  required  installment  shall  be  twenty-five
percent of the required annual payment.
(3)  Notwithstanding  paragraph  four of subsection (c) of section six
hundred eighty-five of this chapter, the required annual payment is  the
lesser  of:  (A)  ninety  percent of the tax shown on the return for the
taxable year; or (B) one hundred percent of the tax shown on the  return
of  the electing partnership or electing S corporation for the preceding
taxable year.
(c) Application to short taxable year. This section shall apply  to  a
taxable  year  of  less than twelve months in accordance with procedures
established by the commissioner.
(d) Installments paid in advance. An electing partnership or  electing
S  corporation  may  elect  to  pay any installment of its estimated tax
prior to the date prescribed for the payment thereof.
2023 New York Laws › TAX - Tax › Article 24-B - City Pass-Through Entity Tax › 868 - City Pass-Through Entity Tax Election.

§  868.  City  pass-through entity tax election. (a) Any eligible city
partnership that makes the annual  election  to  be  taxed  pursuant  to
article  twenty-four-A  of this chapter in accordance with section eight
hundred sixty-one of this  chapter  or  any  eligible  city  resident  S
corporation  that  makes  the  annual  election  to be taxed pursuant to
article  twenty-four-A  of  this  chapter  as  an  electing  resident  S
corporation  in  accordance with section eight hundred sixty-one of this
chapter may make an annual election to be taxed pursuant to this article
for the same taxable year for which such eligible  city  partnership  or
eligible  city  resident  S corporation has made an election to be taxed
pursuant to article twenty-four-A of this chapter. The  election  to  be
taxed pursuant to this article must be made by the due date as specified
in subsection (c) of section eight hundred sixty-one of this chapter and
in  the  same  manner  as  the  election to be taxed pursuant to article
twenty-four-A of this chapter.
(b) In order to be effective, the annual election to be taxed pursuant
to this article must be made by an individual as described in subsection
(b) of section eight hundred sixty-one of  this  chapter  who  made  the
annual  election  to  be taxed pursuant to article twenty-four-A of this
chapter for the taxable year.
(c) The annual election to be taxed pursuant to this article  must  be
made  on  or  before  the  due date of the first estimated payment under
section eight hundred sixty-four of this chapter and  will  take  effect
for  the current taxable year. Only one election to be taxed pursuant to
this article may be made during each calendar  year.  An  election  made
under  this section is irrevocable after such due date. To the extent an
election made under section eight hundred sixty-one of this  chapter  is
revoked  or otherwise invalidated an election made under this section is
automatically invalidated.
2023 New York Laws › TAX - Tax › Article 24-B - City Pass-Through Entity Tax › 869 - Imposition and Rate of Tax.

§  869.  Imposition  and rate of tax. A tax is hereby imposed for each
  taxable year on the city pass-through entity  taxable  income  of  every
  electing   city   partnership   and   every  electing  city  resident  S
  corporation. This tax shall be in addition to any other taxes imposed on
  such partnership or such S corporation. For each taxable year  beginning
  on  or  after  January  first,  two thousand twenty-two, the rate of tax
  shall be 3.876 percent of city pass-through entity taxable income.
2023 New York Laws › TAX - Tax › Article 24-B - City Pass-Through Entity Tax › 870 - City Pass-Through Entity Tax Credit.

§  870.  City  pass-through entity tax credit. (a) Personal income tax
credit. (1) A city taxpayer who is a direct  partner  or  member  in  an
electing  city  partnership  or a direct shareholder of an electing city
resident S corporation subject  to  tax  under  this  article  shall  be
allowed  a  credit  against the tax imposed pursuant to the authority of
article thirty of this chapter, computed pursuant to the  provisions  of
subsection  (g)  of  section  thirteen  hundred  ten of this chapter. An
entity that is disregarded for tax  purposes  will  be  disregarded  for
purposes of determining if a city taxpayer is a direct partner or member
of  an  electing city partnership or a direct shareholder of an electing
city resident S corporation.
(2) Limitation on credit.  No  credit  shall  be  allowed  to  a  city
taxpayer under paragraph one of this subsection unless the electing city
partnership or electing city resident S corporation paid the tax imposed
under  this  article  and  provided  sufficient  information on the city
pass-through entity tax return as  prescribed  by  the  commissioner  to
identify  such city taxpayer. Such information shall include, but not be
limited to, the social security number or taxpayer identification number
of the city taxpayer who will claim the credit (even in the  case  of  a
disregarded entity owned by such city taxpayer).
(b)  Limitation  on credit. The aggregate amount of credits claimed by
all partners, members or shareholders of an electing city partnership or
an electing city resident S corporation pursuant to  subsection  (a)  of
this  section  shall  not exceed the tax due under section eight hundred
sixty-nine of this  article  from  such  electing  city  partnership  or
electing city resident S corporation for the taxable year.
2023 New York Laws › TAX - Tax › Article 24-B - City Pass-Through Entity Tax › 871 - Payment of Estimated Tax.

§  871.  Payment  of  estimated  tax. (a) Definition of estimated tax.
Estimated tax means the amount that  an  electing  city  partnership  or
electing  city resident S corporation estimates to be the tax imposed by
section eight hundred sixty-nine of this article for the current taxable
year.
(b) General. Except as provided in subsection (c) of this section, the
estimated tax shall be paid as follows for an electing city  partnership
and an electing city resident S corporation:
(1)  The  estimated  tax  shall  be paid in four equal installments on
March  fifteenth,  June  fifteenth,  September  fifteenth  and  December
fifteenth  in  the calendar year prior to the year in which the due date
of the return required by this article falls.
(2) The amount  of  any  required  installment  shall  be  twenty-five
percent of the required annual payment.
(3)  Without regard to paragraph four of subsection (c) of section six
hundred eighty-five of this chapter, the required annual payment is  the
lesser  of:  (A)  ninety  percent of the tax shown on the return for the
taxable year; or (B) one hundred percent of the tax shown on the  return
of the electing city partnership or electing city resident S corporation
for the preceding taxable year.
(c)  Application  to short taxable year. This section shall apply to a
taxable year of less than twelve months in  accordance  with  procedures
established by the commissioner.
(d)  Installments  paid  in  advance.  An electing city partnership or
electing city resident S corporation may elect to pay any installment of
its estimated tax prior to the date prescribed for the payment thereof.
2023 New York Laws › TAX - Tax › Article 25 - Reciprocal Enforcement of Tax Liabilities › 901 - Collection of Taxes by Suits in Other States.

§ 901. Collection of taxes by suits in other states. At the request of
  the  tax  commission the attorney-general may bring suit, in the name of
  this state, in the appropriate court of any other state to  collect  any
  tax  legally due this state, and any political subdivision of this state
  or the appropriate officer thereof, acting in its behalf, may bring suit
  in the appropriate court of any other state to collect any  tax  legally
  due to such political subdivision.
2023 New York Laws › TAX - Tax › Article 25 - Reciprocal Enforcement of Tax Liabilities › 902 - Enforcement of Taxes Imposed by Other States.

§  902.  Enforcement  of  taxes imposed by other states. The courts of
  this state shall recognize and enforce liabilities  for  taxes  lawfully
  imposed  by any other state, or any political subdivision thereof, which
  extends a like comity to this state, and the duly authorized officer  of
  any  such  state  or  a  political  subdivision  thereof may sue for the
  collection of such a tax in the courts of this state. A  certificate  by
  the secretary of state of such other state that an officer suing for the
  collection of such a tax is duly authorized to collect the same shall be
  conclusive proof of such authority.
2023 New York Laws › TAX - Tax › Article 25 - Reciprocal Enforcement of Tax Liabilities › 903 - Interest and Penalties.

§  903.  Interest and penalties. For the purposes of this article, the
  words "tax" and "taxes" shall include interest and penalties  due  under
  any  taxing  statute,  and  liability  for such interest or penalties or
  both, due under a  taxing  statute  of  another  state  or  a  political
  subdivision  thereof,  shall be recognized and enforced by the courts of
  this state to the same extent that the laws of such other  state  permit
  the  enforcement  in  its  courts  of  liability  for  such  interest or
  penalties or both, due under  a  taxing  statute  of  this  state  or  a
  political subdivision thereof.
2023 New York Laws › TAX - Tax › Article 26 - Estate Tax › Part 1 - Computation of Tax › 951 - Applicable Internal Revenue Code Provisions.

§ 951. Applicable internal revenue code provisions.-- (a) General. For
  purposes  of  this  article,  any reference to the internal revenue code
  means the  United  States  Internal  Revenue  Code  of  1986,  with  all
  amendments  enacted  on  or  before January first, two thousand fourteen
  and,  unless  specifically  provided  otherwise  in  this  article,  any
  reference  to  December  thirty-first,  nineteen  hundred seventy-six or
  January  first,  nineteen  hundred  seventy-seven   contained   in   the
  provisions of such code which are applicable to the determination of the
  tax  imposed  by  this  article  shall  be  read  as a reference to June
  thirtieth,  nineteen  hundred  seventy-eight  or  July  first,  nineteen
  hundred seventy-eight, respectively.
* (b)  Disposition  to  surviving  spouse  who  is not a United States
  citizen.  In the case of an estate where a federal estate tax return  is
  not  required  for  federal  estate  tax  purposes,  a  disposition to a
  surviving spouse that would qualify for the federal estate  tax  marital
  deduction under section 2056 of the internal revenue code if not for the
  limitation   imposed   by   subsection  (d)(1)  of  such  section  shall
  nonetheless be treated as qualifying for the federal estate tax  marital
  deduction  for  purposes  of  computing  the tax imposed by section nine
  hundred fifty-two of this part, without requiring that such  disposition
  pass  to  the surviving spouse in a qualified domestic trust as required
  for federal purposes by internal revenue code section 2056(d)(2).
* NB Repealed July 1, 2025
2023 New York Laws › TAX - Tax › Article 26 - Estate Tax › Part 1 - Computation of Tax › 951-A - General Provisions and Definitions.

§  951-a.  General  provisions  and  definitions.  When  used  in this
article:
(a) The term "executor" means the executor  or  administrator  of  the
estate  of  the  decedent,  or, if there is no executor or administrator
appointed, qualified and acting, then any person or entity in actual  or
constructive possession of any property of the decedent.
(b)   The   term   "person"  includes  an  individual,  a  trustee,  a
corporation, an association, a joint-stock  company,  a  partnership,  a
limited liability company and a bank.
(c)  The  term  "tangible  personal property" means corporeal personal
property, including money held for numismatic  purposes,  and  does  not
include  deposits  in  banks,  mortgages,  debts, receivables, shares of
stock, bonds, notes, credits, evidences  of  an  interest  in  property,
evidences of debt, or choses in action generally.
(d)  The  term  "persons  interested  in the estate" shall include all
persons who may be entitled to receive or who have received any property
or interest which is required to be included in the gross  estate  of  a
decedent, or any benefit whatsoever with respect to any such property or
interest, whether under a will, or intestacy, or by reason of any of the
transfers,    trusts,    estates,    interests,   rights,   powers   and
relinquishments of powers which are required to be included in the gross
estate.
(e) The term "taxpayer" means the estate of the decedent and any other
person subject to or liable for any tax imposed by this article.
(f)  Tax  treatment  of  charitable  contributions   for   determining
domicile.    Notwithstanding any other provision of any other law to the
contrary,  the  making  of  a  financial  contribution,  gift,  bequest,
donation  or  any  other financial instrument or pledge in any amount or
the donation or loan of any object of any value,  or  the  volunteering,
giving  or  donation  of  uncompensated  time, or any combination of the
foregoing, considered a charitable contribution under subsection (c)  of
section  one  hundred  seventy  of  the  internal  revenue code, or to a
not-for-profit organization, as defined in subdivision seven of  section
one  hundred  seventy-nine-q of the state finance law, shall not be used
in any manner to determine where an individual is domiciled at the  time
of his or her death.
2023 New York Laws › TAX - Tax › Article 26 - Estate Tax › Part 1 - Computation of Tax › 955 - Resident's New York Taxable Estate.

§  955.  Resident's New York taxable estate. (a) General.--The taxable
estate of a New York resident shall be his or her New York gross estate,
minus the deductions  allowable  for  determining  his  or  her  federal
taxable estate under the internal revenue code (whether or not a federal
estate  tax  return  is required to be filed), except to the extent that
such deductions relate to real or  tangible  personal  property  sitused
outside New York state.
(b)  Waiver  of  deductions.-- If the right to any deduction otherwise
allowable is waived  for  federal  estate  tax  purposes,  it  shall  be
considered waived for New York estate tax purposes.
(c)  Qualified  terminable  interest  property  election.--  Except as
otherwise provided in this  subsection,  the  election  referred  to  in
paragraph  (7) of subsection (b) of section 2056 of the internal revenue
code shall not be allowed under this article unless  such  election  was
made  with respect to the federal estate tax return required to be filed
under the provisions of the internal revenue code. If such election  was
made for the purposes of the federal estate tax, then such election must
also  be  made  by the executor on the return of the tax imposed by this
article. Where no federal estate tax return is required to be filed, the
executor must make the election referred to in such paragraph  (7)  with
respect  to  the  tax  imposed  by this article on the return of the tax
imposed by this article. Any election made under this  subsection  shall
be irrevocable.
(d)  Cross  references.--  For provisions of the internal revenue code
specifying the deductions allowable for  federal  estate  tax  purposes,
see:
Sec.2032(b). Alternate valuation--special rule for deductions.
Sec.2046. Disclaimers.
Sec.2053. Expenses, indebtedness, and taxes.
Sec.2054. Losses.
Sec.2055. Transfers for public, charitable, and religious uses.
Sec.2056. Bequests, etc., to surviving spouse.
2023 New York Laws › TAX - Tax › Article 26 - Estate Tax › Part 1 - Computation of Tax › 957 - Modification for Limited Powers of Appointment Created Prior to September First, Nineteen Hundred Thirty.

§ 957. Modification for limited powers of appointment created prior to
September  first,  nineteen hundred thirty. (a) General.--In determining
the New York gross estate, there shall be added  to  the  federal  gross
estate of a deceased resident the value of all property (other than real
and  tangible personal property situated outside New York state) passing
under a limited power of appointment exercised by the  decedent  (A)  by
will  or  (B) by a disposition which is of such nature that if it were a
transfer of property owned by him, such property would be includible  in
his  federal  gross  estate  under section two thousand thirty-five, two
thousand  thirty-six,  two  thousand  thirty-seven   or   two   thousand
thirty-eight of the internal revenue code.
(b)  Definition.--  For  purposes  of this section, a limited power of
appointment means a power--
(1) with respect to property which is not or was not  subject  to  New
York  death  tax  in  the estate of the grantor of such power, but would
have been so taxable except for a statute providing that the tax on  the
transfer of such property should be imposed in the estate of the grantee
of such power in the event of its exercise; and
(2)  the  exercise  of  which  has  not  required the inclusion of the
property in the  decedent's  federal  gross  estate  under  section  two
thousand  forty-one  of  the  internal revenue code (relating to general
powers of appointment).
2023 New York Laws › TAX - Tax › Article 26 - Estate Tax › Part 1 - Computation of Tax › 960 - Nonresident's Estate Tax.

§ 960. Nonresident's estate tax. (a) General.--A tax is hereby imposed
on the transfer, from any deceased individual who at his death was not a
resident  of  New  York  state,  of  real and tangible personal property
having an actual situs in New York state and either  (i)  includible  in
his  federal  gross  estate or (ii) which would be includible in his New
York gross estate pursuant to section nine hundred fifty-seven (relating
to certain limited powers of appointment) if he were a resident  of  New
York state.
(b) Computation of tax.--The tax imposed under subsection (a) shall be
the  same  as  the  tax  that  would  be due, if the decedent had died a
resident, under subsection (a) of section nine hundred fifty-two, except
that for purposes of computing the tax under subsection (b)  of  section
nine  hundred fifty-two, "New York taxable estate" shall not include the
value of, or any deduction allowable under  the  Internal  Revenue  Code
related to, any intangible personal property otherwise includible in the
deceased  individual's  New York gross estate, and shall not include the
amount of any gift  unless  such  gift  consists  of  real  or  tangible
personal property having an actual situs in New York state or intangible
personal property employed in a business, trade or profession carried on
in this state.
(c) Cross references.--(1) For valuation of property includible in the
New  York  gross estate if the decedent had been a resident, see section
nine hundred fifty-four.
(2) For provisions of the internal  revenue  code  applicable  to  the
federal  gross  estate  of  a  decedent who was neither a resident nor a
citizen of the United States, see:
Sec. 2103. Definition of gross estate.
Sec. 2104. Property within the United States.
Sec. 2105. Property without the United States.
(d)  Works  of  art  on  loan  for  exhibition.  Notwithstanding   the
foregoing,  the  tax imposed under subsection (a) of this section on the
transfer, from any deceased individual who at his or her death was not a
resident of the state of New York, of works  of  art  having  an  actual
situs  in  the state of New York and either (i) includible in his or her
federal gross estate or (ii) which would be includible in his or her New
York gross estate pursuant to section nine hundred fifty-seven (relating
to certain limited powers of appointment) if he or she were  a  resident
of  the  state  of  New York, shall not be subject to the tax imposed by
this section if such works of art are loaned to a public gallery located
within the state of New York solely for exhibition purposes but only  if
no  part  of  the net earnings of such public gallery or museum inure to
the benefit of any private stockholder or individual, and, at  the  time
of  the  death of such individual such works of art are on exhibition or
en route to or from exhibition in such a public gallery or museum.
2023 New York Laws › TAX - Tax › Article 26 - Estate Tax › Part 1 - Computation of Tax › 960-A - Reciprocity.

§  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 the time of the transfer,  contained  a  reciprocal  provision  under
  which  nonresidents  were exempted from transfer taxes or death taxes of
  every  character  in  respect  of  personal  property  (except  tangible
  personal  property having an actual situs therein) provided the state or
  territory of residence of such nonresident allowed a  similar  exemption
  to  residents of the state or territory of residence of such transferor.
  For the purposes of this section,  the  District  of  Columbia  and  the
  Commonwealth  of  Puerto  Rico  shall  be  considered territories of the
  United States.
2023 New York Laws › TAX - Tax › Article 26 - Estate Tax › Part 1 - Computation of Tax › 961 - Effect of Federal Determination.

§ 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)  the  value  or  amount of any such item, shall also determine the
same issue for purposes of the tax under this article unless such  final
federal  determination is shown by a preponderance of the evidence to be
erroneous.
(b) Definition.-- For the purpose of  this  section  a  final  federal
determination means:
(1)  A  decision by the tax court or a judgment, decree or other order
by any court of competent jurisdiction which has become final.
(2) A final disposition by  the  secretary  of  the  treasury  or  his
delegate of a claim for refund. Such disposition shall be deemed to have
occurred--
(A)  as  to  items  of  the claim which are allowed, upon allowance of
refund or upon disallowance of the claim by reason of offsetting  items;
and
(B)  as  to  items  of  the claim which are disallowed, or as to items
applied by the secretary of the treasury or his delegate  as  an  offset
against  the claim, (i) upon expiration of the time for instituting suit
for refund with respect to such items, unless suit is instituted  before
the  expiration  of such time, or (ii) upon filing with the surrogate or
appraiser a written statement, in such form as may be  required  by  the
tax commission, that suit for refund will not be instituted.
(3)  A closing agreement made under section seven thousand one hundred
twenty-one of the internal revenue code.
(4) An assessment pursuant to a waiver of restrictions on  assessment,
or  a notification in writing issued by the secretary of the treasury or
his delegate that the federal estate tax return  has  been  accepted  as
filed  where  such notification is issued after an audit of such return,
unless the executor shall have filed with the commissioner  of  taxation
and  finance a written statement, in such form as may be required by the
commissioner, that a claim for refund of federal estate taxes  has  been
or will be filed.
(c)   Items   determined.--   If   there  has  been  a  final  federal
determination with respect to a decedent's federal estate tax, any  item
entering  into  the computation of such tax shall be deemed to have been
the  subject  of  the  final  federal  determination,  whether  or   not
specifically adjusted thereby.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.