There is a newer version of the New York Consolidated Laws
2012 New York Consolidated Laws
TAX - Tax
Article 26 - ESTATE TAX
Part 2 - (971 - 980) RETURNS AND PAYMENT OF TAX
980 - Change of election.
NY Tax L § 980 (2012) What's This?
§ 980. Change of election. The commissioner of taxation and finance
may change, by regulation, any election expressly authorized by this
article in order to conform such election to its equivalent federal
election.
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