State Codes and Statutes

Statutes > New-york > Tax > Article-26 > Part-2 > 977

§   977.   Requirements   concerning  returns,  notices,  records  and  statements. (a) General. The commissioner of taxation  and  finance  may  prescribe regulations as to the keeping of records, the content and form  of  returns,  statements or other documents, and the filing of copies of  federal estate tax returns  and  determinations.  The  commissioner  may  require  any  executor  or  other  person, by regulation, instruction or  notice served upon such person,  to  make  such  returns  or  documents,  render  such  statements,  or  keep such records as the commissioner may  deem sufficient to show whether or not such executor or other person  is  liable under this article for tax.    (b) Federal return. (1) If a federal estate tax return is required for  federal  estate tax purposes, a copy thereof, together with such summary  and additional information as the commissioner of taxation  and  finance  may prescribe, shall be filed with the return of tax under this article.    For  the  purposes  of  this article, the phrase "return, statement or  other document" shall include a copy of the federal estate  tax  return,  document or statement.    (2)  If a federal estate tax return is not required for federal estate  tax purposes, the return of tax under this article  shall  include  such  schedules  and  information  as the commissioner of taxation and finance  shall prescribe.    (c) Identifying numbers. (1) When  required  by  the  commissioner  of  taxation and finance:    (A)  Inclusion  in returns. Any person required under the authority of  this article to make a return, statement, or other document,  or  copies  thereof,  shall include in such return, statement, or other document, or  copies thereof,  such  identifying  number  as  may  be  prescribed  for  securing proper identification of such person, or of the decedent.    (B)  Furnishing  number  to  other persons. Any person with respect to  whom a return,  statement,  or  other  document,  or  copy  thereof,  is  required  under  the  authority  of  this  article to be made by another  person shall furnish to such other person such identifying number as may  be prescribed for securing his proper identification.    (C) Furnishing number of another person. Any person required under the  authority of  this  article  to  make  a  return,  statement,  or  other  document, or copy thereof, with respect to another person, shall request  from such other person, and shall include in any such return, statement,  or  other  document,  or copy thereof, such identifying number as may be  prescribed for securing proper identification of such other person.    (2) Limitation. For purposes of subparagraphs (B) and (C) of paragraph  (1) of this subsection, a  return,  statement,  or  other  document,  or  copies  thereof,  of  an  estate, with respect to its liability for tax,  shall be considered as a return, statement, or other document, or copies  thereof, with respect to each beneficiary  of  such  estate  under  this  article.    (3)  Requirement  of information. For purposes of this subsection, the  commissioner of taxation and  finance  is  authorized  to  require  such  information  as  may be necessary to assign an identifying number to any  person or estate.    (4) Use of social security account number. The social security account  number issued to an individual may, except as otherwise specified by the  commissioner of taxation and finance, be used as the identifying  number  for such individual for purposes of this title.    (d)  Notice  of  qualification  as executor. Every executor shall give  notice of his qualifications as such to the commissioner of taxation and  finance in such manner and at such  time  as  may  be  required  by  the  commissioner.  The  commissioner  may  provide  such exemptions from the  requirements of this section as he deems proper.

State Codes and Statutes

Statutes > New-york > Tax > Article-26 > Part-2 > 977

§   977.   Requirements   concerning  returns,  notices,  records  and  statements. (a) General. The commissioner of taxation  and  finance  may  prescribe regulations as to the keeping of records, the content and form  of  returns,  statements or other documents, and the filing of copies of  federal estate tax returns  and  determinations.  The  commissioner  may  require  any  executor  or  other  person, by regulation, instruction or  notice served upon such person,  to  make  such  returns  or  documents,  render  such  statements,  or  keep such records as the commissioner may  deem sufficient to show whether or not such executor or other person  is  liable under this article for tax.    (b) Federal return. (1) If a federal estate tax return is required for  federal  estate tax purposes, a copy thereof, together with such summary  and additional information as the commissioner of taxation  and  finance  may prescribe, shall be filed with the return of tax under this article.    For  the  purposes  of  this article, the phrase "return, statement or  other document" shall include a copy of the federal estate  tax  return,  document or statement.    (2)  If a federal estate tax return is not required for federal estate  tax purposes, the return of tax under this article  shall  include  such  schedules  and  information  as the commissioner of taxation and finance  shall prescribe.    (c) Identifying numbers. (1) When  required  by  the  commissioner  of  taxation and finance:    (A)  Inclusion  in returns. Any person required under the authority of  this article to make a return, statement, or other document,  or  copies  thereof,  shall include in such return, statement, or other document, or  copies thereof,  such  identifying  number  as  may  be  prescribed  for  securing proper identification of such person, or of the decedent.    (B)  Furnishing  number  to  other persons. Any person with respect to  whom a return,  statement,  or  other  document,  or  copy  thereof,  is  required  under  the  authority  of  this  article to be made by another  person shall furnish to such other person such identifying number as may  be prescribed for securing his proper identification.    (C) Furnishing number of another person. Any person required under the  authority of  this  article  to  make  a  return,  statement,  or  other  document, or copy thereof, with respect to another person, shall request  from such other person, and shall include in any such return, statement,  or  other  document,  or copy thereof, such identifying number as may be  prescribed for securing proper identification of such other person.    (2) Limitation. For purposes of subparagraphs (B) and (C) of paragraph  (1) of this subsection, a  return,  statement,  or  other  document,  or  copies  thereof,  of  an  estate, with respect to its liability for tax,  shall be considered as a return, statement, or other document, or copies  thereof, with respect to each beneficiary  of  such  estate  under  this  article.    (3)  Requirement  of information. For purposes of this subsection, the  commissioner of taxation and  finance  is  authorized  to  require  such  information  as  may be necessary to assign an identifying number to any  person or estate.    (4) Use of social security account number. The social security account  number issued to an individual may, except as otherwise specified by the  commissioner of taxation and finance, be used as the identifying  number  for such individual for purposes of this title.    (d)  Notice  of  qualification  as executor. Every executor shall give  notice of his qualifications as such to the commissioner of taxation and  finance in such manner and at such  time  as  may  be  required  by  the  commissioner.  The  commissioner  may  provide  such exemptions from the  requirements of this section as he deems proper.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-26 > Part-2 > 977

§   977.   Requirements   concerning  returns,  notices,  records  and  statements. (a) General. The commissioner of taxation  and  finance  may  prescribe regulations as to the keeping of records, the content and form  of  returns,  statements or other documents, and the filing of copies of  federal estate tax returns  and  determinations.  The  commissioner  may  require  any  executor  or  other  person, by regulation, instruction or  notice served upon such person,  to  make  such  returns  or  documents,  render  such  statements,  or  keep such records as the commissioner may  deem sufficient to show whether or not such executor or other person  is  liable under this article for tax.    (b) Federal return. (1) If a federal estate tax return is required for  federal  estate tax purposes, a copy thereof, together with such summary  and additional information as the commissioner of taxation  and  finance  may prescribe, shall be filed with the return of tax under this article.    For  the  purposes  of  this article, the phrase "return, statement or  other document" shall include a copy of the federal estate  tax  return,  document or statement.    (2)  If a federal estate tax return is not required for federal estate  tax purposes, the return of tax under this article  shall  include  such  schedules  and  information  as the commissioner of taxation and finance  shall prescribe.    (c) Identifying numbers. (1) When  required  by  the  commissioner  of  taxation and finance:    (A)  Inclusion  in returns. Any person required under the authority of  this article to make a return, statement, or other document,  or  copies  thereof,  shall include in such return, statement, or other document, or  copies thereof,  such  identifying  number  as  may  be  prescribed  for  securing proper identification of such person, or of the decedent.    (B)  Furnishing  number  to  other persons. Any person with respect to  whom a return,  statement,  or  other  document,  or  copy  thereof,  is  required  under  the  authority  of  this  article to be made by another  person shall furnish to such other person such identifying number as may  be prescribed for securing his proper identification.    (C) Furnishing number of another person. Any person required under the  authority of  this  article  to  make  a  return,  statement,  or  other  document, or copy thereof, with respect to another person, shall request  from such other person, and shall include in any such return, statement,  or  other  document,  or copy thereof, such identifying number as may be  prescribed for securing proper identification of such other person.    (2) Limitation. For purposes of subparagraphs (B) and (C) of paragraph  (1) of this subsection, a  return,  statement,  or  other  document,  or  copies  thereof,  of  an  estate, with respect to its liability for tax,  shall be considered as a return, statement, or other document, or copies  thereof, with respect to each beneficiary  of  such  estate  under  this  article.    (3)  Requirement  of information. For purposes of this subsection, the  commissioner of taxation and  finance  is  authorized  to  require  such  information  as  may be necessary to assign an identifying number to any  person or estate.    (4) Use of social security account number. The social security account  number issued to an individual may, except as otherwise specified by the  commissioner of taxation and finance, be used as the identifying  number  for such individual for purposes of this title.    (d)  Notice  of  qualification  as executor. Every executor shall give  notice of his qualifications as such to the commissioner of taxation and  finance in such manner and at such  time  as  may  be  required  by  the  commissioner.  The  commissioner  may  provide  such exemptions from the  requirements of this section as he deems proper.

Categories