2012 New York Consolidated Laws
TAX - Tax
Article 26 - ESTATE TAX
Part 2 - (971 - 980) RETURNS AND PAYMENT OF TAX
972 - Time and place for filing returns.

 
    § 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.