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New York Tax Law (Consolidated Laws)

N.Y. Tax Law § 974

Payment of tax

Official textnysenate.govlast amended

§ 974. Payment of tax.

# (a)

General. The tax imposed by this article shall without assessment, or notice and demand be paid at the time prescribed in this article by the executor, subject to being by him charged against and collected from the persons interested in the estate, to the commissioner of taxation and finance.

# (b)

Payment. The entire tax due shall, unless otherwise provided in this article, be paid on or before the date fixed for filing the return required under this article.

# (c)

Cross reference. For interest on underpayment, see sections six hundred eighty-four and nine hundred ninety of this chapter.

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In this article (33 sections)
  1. 951 · Applicable internal revenue code provisions
  2. 951-A · General provisions and definitions
  3. 952 · Tax imposed
  4. 954 · Resident's New York gross estate
  5. 955 · Resident's New York taxable estate
  6. 957 · Modification for limited powers of appointment created prior to…
  7. 958 · Exemptions in other laws not applicable
  8. 960 · Nonresident's estate tax
  9. 960-A · Reciprocity
  10. 961 · Effect of federal determination
  11. 971 · Estate tax returns
  12. 971-A · Additional proceedings in estates of non-domiciliary decedents
  13. 972 · Time and place for filing returns
  14. 973 · Signing of returns and other documents
  15. 974 · Payment of tax
  16. 975 · Liability for tax
  17. 976 · Extensions of time
  18. 977 · Requirements concerning returns, notices, records and statements
  19. 978 · Compromise agreements in cases of disputed domicile
  20. 979 · Report of change in federal taxable estate, adjusted taxable…
  21. 979-A · Notification by surrogate to commissioner concerning tax
  22. 980 · Change of election
  23. 981 · Discharge from liability
  24. 982 · Lien for estate tax
  25. 983 · Surrogates; assistants and clerks; district tax attorneys
  26. 990 · Applicability of other tax law provisions
  27. 991 · Interest accrual relief for additional tax attributable to…
  28. 992 · Addition to tax in the case of valuation understatement
  29. 994 · Secrecy requirement and penalties for violation
  30. 997 · Extensions of time for payment of estate tax where estate…
  31. 998 · Petition to the surrogate's court and appeal
  32. 999 · Deposit and disposition of revenue
  33. 999-A · Appendix to article twenty-six
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