2006 New York Code - Estate Tax

 
                                 ARTICLE 26
                                 ESTATE TAX
 
                                   Part I
                             COMPUTATION OF TAX
 
  Section 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 II
                         RETURNS AND PAYMENT OF TAX
 
  Section 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 III
                   LIENS, DISCHARGES AND SURROGATE'S COURT
 
  Section 981.   Discharge from liability.
          982.   Lien for estate tax.
          983.   Surrogates;   assistants   and   clerks;   district   tax
                   attorneys.
 
                                   PART IV
                        PROCEDURE AND ADMINISTRATION
 
  Section 990.   Applicability of other tax law provisions.
          992.   Addition to tax in the case of valuation assessment.--
          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.