There is a newer version of the New York Consolidated Laws
2015 New York Laws
TAX - Tax
Article 26 - ESTATE TAX
Part 2 - (971 - 980) RETURNS AND PAYMENT OF TAX
979-A - Notification by surrogate to commissioner concerning tax.
NY Tax L § 979-A (2015) What's This?
979-a. Notification by surrogate to commissioner concerning tax. A surrogate, in his discretion, may notify the commissioner of taxation and finance of any and all matters which come to the surrogate's attention as a result of any proceeding commenced in surrogate's court, or the filing therein of papers or documents, and which affect the tax imposed by this article.
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