Article 26 - ESTATE TAX
- Part 1 - (951 - 961) COMPUTATION OF TAX
- 951 - Applicable internal revenue code provisions.
- 951-A - Definitions.
- 952 - Tax imposed.
- 954 - Resident's New York gross estate.
- 957 - Modification for limited powers of appointment created prior to September first, nineteen hundred thirty.
- 958 - Exemptions in other laws not applicable.
- 960 - Nonresident's estate tax.
- 960-A - Reciprocity.
- 961 - Effect of federal determination.
- Part 2 - (971 - 980) RETURNS AND PAYMENT OF TAX
- 971 - Estate tax returns.
- 971-A - Additional proceedings in estates of non-domiciliary decedents.
- 972 - Time and place for filing returns.
- 973 - Signing of returns and other documents.
- 974 - Payment of tax.
- 975 - Liability for tax.
- 976 - Extensions of time.
- 977 - Requirements concerning returns, notices, records and statements.
- 978 - Compromise agreements in cases of disputed domicile.
- 979 - Report of change in federal taxable estate, adjusted taxable gifts, additional estate tax imposed by section 2032A of the internal revenue code.
- 979-A - Notification by surrogate to commissioner concerning tax.
- 980 - Change of election.
- Part 3 - (981 - 983) Liens, Discharges and Surrogate's Court
- Part 4 - (990 - 999) PROCEDURE AND ADMINISTRATION
- 990 - Applicability of other tax law provisions.
- 992 - Addition to tax in the case of valuation understatement.
- 994 - Secrecy requirement and penalties for violation.
- 997 - Extensions of time for payment of estate tax where estate consists largely of interest in closely held businesses.
- 998 - Petition to the surrogate's court and appeal.
- 999 - Deposit and disposition of revenue.