2023 New York Laws › TAX - Tax › Article 26 - Estate Tax › Part 4 - Procedure and Administration › 990 - Applicability of Other Tax Law Provisions.

§  990. Applicability of other tax law provisions. (a) General. Except
as otherwise provided in this article, all of the provisions of sections
six hundred eighty-one through six hundred eighty-eight and six  hundred
ninety-one  through six hundred ninety-seven of this chapter shall apply
to the provisions of this article with the same force and effect  as  if
the  language  of those sections had been incorporated in full into this
article and had expressly referred to the tax under this article, except
to the extent that any such provision is either inconsistent with or not
relevant to this article and except as modified  in  subsection  (b)  of
this  section  or  with  such other modifications as may be necessary to
adapt the language of such provisions to the provisions of this article.
(b) Modifications. Sections six hundred eighty-one through six hundred
eighty-eight and six hundred ninety-one through six hundred ninety-seven
shall be read as modified by this subsection.
(1) The phrase "income tax" shall be read as "estate tax".
(2) The phrases  "income"  and  "taxable  income"  shall  be  read  as
"federal taxable estate".
(3)  The  phrase  "section  six  hundred  fifty-nine" shall be read as
"section nine hundred seventy-nine".
(4) The phrase "federal income tax" shall be read as  "federal  estate
tax".
(5)  The  phrase  "taxable  year"  shall  be  read  as "tax under this
article".
(6) Subsection (d) of section six hundred eighty-three shall  be  read
as  follows:  The tax may be assessed at any time within six years after
the return was filed if an estate omits from its federal  gross  estate,
federal  taxable  estate  or  New  York  gross estate an amount properly
includible therein which is in excess  of  twenty-five  percent  of  the
amount stated in the return of the federal gross estate, federal taxable
estate or New York gross estate.
(7)  References  to  sections  six  hundred eighty-nine or six hundred
ninety of this chapter  shall  be  deemed  references  to  section  nine
hundred  ninety-eight; references to the hearing process shall be deemed
references to the procedures under section  nine  hundred  ninety-eight;
references to the division of tax appeals or the tax appeals tribunal in
relation  to  the  administration of the hearing process shall be deemed
references to the surrogate's court; and references to filing a petition
shall be deemed references to  commencing  a  special  proceeding  under
section nine hundred ninety-eight.
(8)  In  subsection  (e)  of  section six hundred eighty-three of this
chapter, the following sentence is added: "The running of the period  of
limitation  for  the collection of any tax imposed by this article shall
be suspended for the period of any extension of time for payment granted
under  the  provisions  of  subsection  (a)  of  section  nine   hundred
seventy-six and section nine hundred ninety-seven of this article."
(9)  In  subsection  (a)  of  section  six hundred eighty-four of this
chapter, the phrase "to the date paid" shall be read  as  "to  the  date
paid,  except  as  otherwise  provided in subsection (j) of section nine
hundred ninety-seven of this article".
(10) In subsection (k) of section  six  hundred  eighty-five  of  this
chapter,  the  reference  to  "subsection  (b)  of  section  six hundred
fifty-eight" shall be read as "subsection (c) of  section  nine  hundred
seventy-seven of this article."
(11)  In  subsection  (a)  of  section  six hundred eighty-six of this
chapter, the  phrase  "person  who  made  the  overpayment"  shall  mean
"estate,  persons  interested  in  the estate or other person making the
overpayment".
(12) In subsections (f) and (i) of section six hundred eighty-seven of
this chapter, the phrases "for taxable year" and "for such  year"  shall
be  read  as  "in  respect  of  the tax imposed by this article" and, in
subsection (i) thereof, the phrase "the  fifteenth  day  of  the  fourth
month  following  the  close of his taxable year" shall be read as "such
last day, determined without regard to any extension of time granted".
(13) In subsection (b) of  section  six  hundred  ninety-one  of  this
chapter,  the term "address given in the last return filed by him" shall
be read as "address given in the notice of qualification  filed  by  the
executor  under  subsection (d) of section nine hundred seventy-seven of
this article".
(14) In section six hundred  ninety-two  of  this  chapter,  the  term
"person" shall be read as "estate or any other person."
(15)  In  section  six  hundred ninety-three of this chapter, the term
"transferee" shall include
(A) any donee, heir, testamentary beneficiary or distributee, and
(B) any other person who under section nine  hundred  seventy-five  of
this  article  is  personally  liable for any part of the tax imposed by
this article, and
(C) an executor to the extent of his personal liability under  section
nine  hundred  seventy-five  of this article for the tax imposed by this
article;
and in subsection (d) of such section, the reference to subsection (e)
of section six hundred ninety-seven of this chapter shall  mean  section
nine hundred ninety-four of this article.