New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 972
Time and place for filing returns
§ 972. Time and place for filing returns.
# (a)
Time for filing returns.
A person required to make and file a return under this article shall file returns, statements, or other documents, or copies thereof, within nine months after the date of the decedent's death.
# (b)
Place for filing returns. The commissioner of taxation and finance shall prescribe the place for filing any return, statement, other document, or copies thereof, required to be filed with such commissioner pursuant to this article.
# (c)
Simultaneous filing of returns with surrogate's court. If required by rule of any surrogate's court, a person required to make and file returns, statements, or other documents, or copies thereof, under this article shall simultaneously file a duplicate copy of such returns, statements, or other documents, or copies thereof, with the surrogate's court in the county where the petition was filed to commence either a proceeding for probate of a will or a proceeding for administration in intestacy. The office of court administration shall promptly notify the commissioner after receiving notice that any surrogate's court has adopted such a rule, so that the commissioner will be able to properly inform taxpayers of their responsibility to file such returns, statements or other documents with the surrogate's court.
Source: view the official text
In this article (33 sections)
- 951 · Applicable internal revenue code provisions
- 951-A · General provisions and definitions
- 952 · Tax imposed
- 954 · Resident's New York gross estate
- 955 · Resident's New York taxable estate
- 957 · Modification for limited powers of appointment created prior to…
- 958 · Exemptions in other laws not applicable
- 960 · Nonresident's estate tax
- 960-A · Reciprocity
- 961 · Effect of federal determination
- 971 · Estate tax returns
- 971-A · Additional proceedings in estates of non-domiciliary decedents
- 972 · Time and place for filing returns
- 973 · Signing of returns and other documents
- 974 · Payment of tax
- 975 · Liability for tax
- 976 · Extensions of time
- 977 · Requirements concerning returns, notices, records and statements
- 978 · Compromise agreements in cases of disputed domicile
- 979 · Report of change in federal taxable estate, adjusted taxable…
- 979-A · Notification by surrogate to commissioner concerning tax
- 980 · Change of election
- 981 · Discharge from liability
- 982 · Lien for estate tax
- 983 · Surrogates; assistants and clerks; district tax attorneys
- 990 · Applicability of other tax law provisions
- 991 · Interest accrual relief for additional tax attributable to…
- 992 · Addition to tax in the case of valuation understatement
- 994 · Secrecy requirement and penalties for violation
- 997 · Extensions of time for payment of estate tax where estate…
- 998 · Petition to the surrogate's court and appeal
- 999 · Deposit and disposition of revenue
- 999-A · Appendix to article twenty-six