2014 New York Laws
TAX - Tax
Article 26 - ESTATE TAX
Part 1 - (951 - 961) COMPUTATION OF TAX
951 - Applicable internal revenue code provisions.

 951. Applicable internal revenue code provisions.-- (a) General. For
  purposes  of  this  article,  any reference to the internal revenue code
  means the  United  States  Internal  Revenue  Code  of  1986,  with  all
  amendments  enacted  on  or  before January first, two thousand fourteen
  and,  unless  specifically  provided  otherwise  in  this  article,  any
  reference  to  December  thirty-first,  nineteen  hundred seventy-six or
  January  first,  nineteen  hundred  seventy-seven   contained   in   the
  provisions of such code which are applicable to the determination of the
  tax  imposed  by  this  article  shall  be  read  as a reference to June
  thirtieth,  nineteen  hundred  seventy-eight  or  July  first,  nineteen
  hundred seventy-eight, respectively.
* (b)  Disposition  to  surviving  spouse  who  is not a United States
  citizen.  In the case of an estate where a federal estate tax return  is
  not  required  for  federal  estate  tax  purposes,  a  disposition to a
  surviving spouse that would qualify for the federal estate  tax  marital
  deduction under section 2056 of the internal revenue code if not for the
  limitation   imposed   by   subsection  (d)(1)  of  such  section  shall
  nonetheless be treated as qualifying for the federal estate tax  marital
  deduction  for  purposes  of  computing  the tax imposed by section nine
  hundred fifty-two of this part, without requiring that such  disposition
  pass  to  the surviving spouse in a qualified domestic trust as required
  for federal purposes by internal revenue code section 2056(d)(2).
* NB Repealed July 1, 2016