State Codes and Statutes

Statutes > New-york > Tax > Article-26 > Part-2 > 972

§ 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.

State Codes and Statutes

Statutes > New-york > Tax > Article-26 > Part-2 > 972

§ 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.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-26 > Part-2 > 972

§ 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.

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