N.Y. Tax Law § 971-A — Additional proceedings in estates of non-domiciliary decedents

§ 971-a. Additional proceedings in estates of non-domiciliary\ndecedents. (a) Condition to appointment of executor for nonresident.\nEvery petition for ancillary letters testamentary or of administration\nand every petition for original letters testamentary or of\nadministration in the estate of a decedent who at the time of his death\nwas not domiciled in this state, shall set forth the commissioner of\ntaxation and finance as a party to be cited, and upon the presentation\nthereof the surrogate shall issue a citation directed to the\ncommissioner. The decree of the surrogate awarding the letters may\ncontain any provision for the payment of the tax imposed by this article\nor the giving of security therefor which might be made by such surrogate\nif the commissioner of taxation and finance were a creditor of the\ndecedent.\n (b) Notification in case of estate of nonresident. Whenever the\ncommissioner of taxation and finance is cited on the issuance of\noriginal letters testamentary or of administration in the estate of a\ndecedent not domiciled in this state as provided in subsection (a) of\nthis section, the commissioner shall notify the proper taxing\nauthorities of the state in which such decedent was domiciled of the\nfact of the filing of the petition and shall furnish information\nsubmitted by the executor to the commissioner as to the decedent's\nproperty and value thereof. No executor shall be entitled to a final\naccounting or discharge in a surrogate's court of this state unless he\nshall have filed with the surrogate, in addition to the certificate or\nfinal receipt required under section nine hundred eighty-one of this\narticle, (i) proof that all death taxes, together with interest and\npenalties thereon, due to the state of domicile of such decedent or to\nany political subdivision thereof have been paid or secured, or (ii) a\nconsent by the proper taxing authorities of the state of domicile to\nsuch final accounting or discharge.\n (c) Domiciliary state's tax authority as interested party. The\nofficial charged with administration of the death tax laws of the\ndomiciliary state shall be deemed a party interested in the estate of a\ndeceased individual who at his death was not a resident of New York\nstate, to the extent that such official may petition for an accounting\ntherein if the death taxes, interest and penalties due to such\ndomiciliary state or a political subdivision thereof are not paid or\nsecured. Upon such petition the surrogate may decree such accounting and\nmay decree the remission to a fiduciary appointed by the domiciliary\nprobate court of so much of the personal property of such estate as may\nbe necessary to insure the payment to the state of domicile, or\npolitical subdivision thereof, of the amount of death taxes, interest\nand penalties due to such state or political subdivision.\n (d) Requirement of reciprocity. This section shall apply to the estate\nof a deceased individual who at his death was not a resident of New York\nstate only (i) if the laws of the state of his domicile contain a\nprovision, of any nature or however expressed, whereby this state is\ngiven reasonable assurance of the collection of its death taxes,\ninterest and penalties, from the estates of decedents dying domiciled in\nthis state in cases where the estates of such decedents are being\nadministered by the probate court of such other state by virtue of\noriginal letters testamentary or of administration, or (ii) if the state\nin which such decedent was domiciled does not grant letters testamentary\nor of administration in estates of nonresidents, until after letters\nhave been issued by the state of domicile.\n (e) Cooperation by commissioner of taxation and finance. The\ncommissioner of taxation and finance shall cooperate with the taxing\nauthorities of the state of domicile of a deceased individual who at his\ndeath was not a resident of New York state and shall furnish them with\nsuch information as may be requested with respect to any such estate.\nThe provisions of this section shall be liberally construed to insure\nthat the state of domicile of a decedent shall receive any death taxes\ntogether with interest and penalties thereon, due to it from such\ndecedent's estate.\n (f) Definition of state. For the purpose of this section, the term\n"state" means the states of the United States, the District of Columbia,\nany territory of the United States and the Dominion of Canada or any\nprovince thereof.\n