State Codes and Statutes

Statutes > New-york > Tax > Article-26 > Part-2 > 971

§  971. Estate tax returns. (a) Returns by executor. (1) Residents. In  the case of the estate of every individual dying on  or  after  February  first,  two thousand, who at his or her death was a resident of New York  state, if his or her executor is required to file a return with  respect  to  the federal estate tax (determined as if the limitation contained in  subsection (a) of section nine hundred fifty-one of  this  article  were  applicable in determining whether such executor is required to file such  federal  return),  the  executor shall make a return with respect to the  estate tax imposed by section nine hundred fifty-two of this article.    (2) Nonresidents. In the case of the estate of every individual who at  his or her death was not a resident of New York state,  if  his  or  her  executor is required to file a return with respect to the federal estate  tax  (determined  as  if  the  limitation contained in subsection (a) of  section nine hundred  fifty-one  of  this  article  were  applicable  in  determining  whether  such  executor  is  required  to file such federal  return) and 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.    (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.

State Codes and Statutes

Statutes > New-york > Tax > Article-26 > Part-2 > 971

§  971. Estate tax returns. (a) Returns by executor. (1) Residents. In  the case of the estate of every individual dying on  or  after  February  first,  two thousand, who at his or her death was a resident of New York  state, if his or her executor is required to file a return with  respect  to  the federal estate tax (determined as if the limitation contained in  subsection (a) of section nine hundred fifty-one of  this  article  were  applicable in determining whether such executor is required to file such  federal  return),  the  executor shall make a return with respect to the  estate tax imposed by section nine hundred fifty-two of this article.    (2) Nonresidents. In the case of the estate of every individual who at  his or her death was not a resident of New York state,  if  his  or  her  executor is required to file a return with respect to the federal estate  tax  (determined  as  if  the  limitation contained in subsection (a) of  section nine hundred  fifty-one  of  this  article  were  applicable  in  determining  whether  such  executor  is  required  to file such federal  return) and 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.    (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.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-26 > Part-2 > 971

§  971. Estate tax returns. (a) Returns by executor. (1) Residents. In  the case of the estate of every individual dying on  or  after  February  first,  two thousand, who at his or her death was a resident of New York  state, if his or her executor is required to file a return with  respect  to  the federal estate tax (determined as if the limitation contained in  subsection (a) of section nine hundred fifty-one of  this  article  were  applicable in determining whether such executor is required to file such  federal  return),  the  executor shall make a return with respect to the  estate tax imposed by section nine hundred fifty-two of this article.    (2) Nonresidents. In the case of the estate of every individual who at  his or her death was not a resident of New York state,  if  his  or  her  executor is required to file a return with respect to the federal estate  tax  (determined  as  if  the  limitation contained in subsection (a) of  section nine hundred  fifty-one  of  this  article  were  applicable  in  determining  whether  such  executor  is  required  to file such federal  return) and 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.    (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.

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