2012 New York Consolidated Laws
TAX - Tax
Article 26 - ESTATE TAX
Part 4 - (990 - 999) PROCEDURE AND ADMINISTRATION
990 - Applicability of other tax law provisions.

 
    §  990. Applicability of other tax law provisions. (a) General. Except
  as otherwise provided in this article, all of the provisions of sections
  six hundred eighty-one through six hundred eighty-eight and six  hundred
  ninety-one  through six hundred ninety-seven of this chapter shall apply
  to the provisions of this article with the same force and effect  as  if
  the  language  of those sections had been incorporated in full into this
  article and had expressly referred to the tax under this article, except
  to the extent that any such provision is either inconsistent with or not
  relevant to this article and except as modified  in  subsection  (b)  of
  this  section  or  with  such other modifications as may be necessary to
  adapt the language of such provisions to the provisions of this article.
    (b) Modifications. Sections six hundred eighty-one through six hundred
  eighty-eight and six hundred ninety-one through six hundred ninety-seven
  shall be read as modified by this subsection.
    (1) The phrase "income tax" shall be read as "estate tax".
    (2) The phrases  "income"  and  "taxable  income"  shall  be  read  as
  "federal taxable estate".
    (3)  The  phrase  "section  six  hundred  fifty-nine" shall be read as
  "section nine hundred seventy-nine".
    (4) The phrase "federal income tax" shall be read as  "federal  estate
  tax".
    (5)  The  phrase  "taxable  year"  shall  be  read  as "tax under this
  article".
    (6) Subsection (d) of section six hundred eighty-three shall  be  read
  as  follows:  The tax may be assessed at any time within six years after
  the return was filed if an estate omits from its federal  gross  estate,
  federal  taxable  estate  or  New  York  gross estate an amount properly
  includible therein which is in excess  of  twenty-five  percent  of  the
  amount stated in the return of the federal gross estate, federal taxable
  estate or New York gross estate.
    (7)  References  to  sections  six  hundred eighty-nine or six hundred
  ninety of this chapter  shall  be  deemed  references  to  section  nine
  hundred  ninety-eight; references to the hearing process shall be deemed
  references to the procedures under section  nine  hundred  ninety-eight;
  references to the division of tax appeals or the tax appeals tribunal in
  relation  to  the  administration of the hearing process shall be deemed
  references to the surrogate's court; and references to filing a petition
  shall be deemed references to  commencing  a  special  proceeding  under
  section nine hundred ninety-eight.
    (8)  In  subsection  (e)  of  section six hundred eighty-three of this
  chapter, the following sentence is added: "The running of the period  of
  limitation  for  the collection of any tax imposed by this article shall
  be suspended for the period of any extension of time for payment granted
  under  the  provisions  of  subsection  (a)  of  section  nine   hundred
  seventy-six and section nine hundred ninety-seven of this article."
    (9)  In  subsection  (a)  of  section  six hundred eighty-four of this
  chapter, the phrase "to the date paid" shall be read  as  "to  the  date
  paid,  except  as  otherwise  provided in subsection (j) of section nine
  hundred ninety-seven of this article".
    (10) In subsection (k) of section  six  hundred  eighty-five  of  this
  chapter,  the  reference  to  "subsection  (b)  of  section  six hundred
  fifty-eight" shall be read as "subsection (c) of  section  nine  hundred
  seventy-seven of this article."
    (11)  In  subsection  (a)  of  section  six hundred eighty-six of this
  chapter, the  phrase  "person  who  made  the  overpayment"  shall  mean
  "estate,  persons  interested  in  the estate or other person making the
  overpayment".

    (12) In subsections (f) and (i) of section six hundred eighty-seven of
  this chapter, the phrases "for taxable year" and "for such  year"  shall
  be  read  as  "in  respect  of  the tax imposed by this article" and, in
  subsection (i) thereof, the phrase "the  fifteenth  day  of  the  fourth
  month  following  the  close of his taxable year" shall be read as "such
  last day, determined without regard to any extension of time granted".
    (13) In subsection (b) of  section  six  hundred  ninety-one  of  this
  chapter,  the term "address given in the last return filed by him" shall
  be read as "address given in the notice of qualification  filed  by  the
  executor  under  subsection (d) of section nine hundred seventy-seven of
  this article".
    (14) In section six hundred  ninety-two  of  this  chapter,  the  term
  "person" shall be read as "estate or any other person."
    (15)  In  section  six  hundred ninety-three of this chapter, the term
  "transferee" shall include
    (A) any donee, heir, testamentary beneficiary or distributee, and
    (B) any other person who under section nine  hundred  seventy-five  of
  this  article  is  personally  liable for any part of the tax imposed by
  this article, and
    (C) an executor to the extent of his personal liability under  section
  nine  hundred  seventy-five  of this article for the tax imposed by this
  article;
    and in subsection (d) of such section, the reference to subsection (e)
  of section six hundred ninety-seven of this chapter shall  mean  section
  nine hundred ninety-four of this article.