N.Y. Tax Law § 974 — Payment of tax

§ 974. Payment of tax. (a) General. The tax imposed by this article\nshall without assessment, or notice and demand be paid at the time\nprescribed in this article by the executor, subject to being by him\ncharged against and collected from the persons interested in the estate,\nto the commissioner of taxation and finance.\n (b) Payment. The entire tax due shall, unless otherwise provided in\nthis article, be paid on or before the date fixed for filing the return\nrequired under this article.\n (c) Cross reference. For interest on underpayment, see sections six\nhundred eighty-four and nine hundred ninety of this chapter.\n