N.Y. Tax Law § 977 — Requirements concerning returns, notices, records and statements

§ 977. Requirements concerning returns, notices, records and\nstatements. (a) General. The commissioner of taxation and finance may\nprescribe regulations as to the keeping of records, the content and form\nof returns, statements or other documents, and the filing of copies of\nfederal estate tax returns and determinations. The commissioner may\nrequire any executor or other person, by regulation, instruction or\nnotice served upon such person, to make such returns or documents,\nrender such statements, or keep such records as the commissioner may\ndeem sufficient to show whether or not such executor or other person is\nliable under this article for tax.\n (b) Federal return. (1) If a federal estate tax return is required for\nfederal estate tax purposes, a copy thereof, together with such summary\nand additional information as the commissioner of taxation and finance\nmay prescribe, shall be filed with the return of tax under this article.\n For the purposes of this article, the phrase "return, statement or\nother document" shall include a copy of the federal estate tax return,\ndocument or statement.\n (2) If a federal estate tax return is not required for federal estate\ntax purposes, the return of tax under this article shall include such\nschedules and information as the commissioner of taxation and finance\nshall prescribe.\n (c) Identifying numbers. (1) When required by the commissioner of\ntaxation and finance:\n (A) Inclusion in returns. Any person required under the authority of\nthis article to make a return, statement, or other document, or copies\nthereof, shall include in such return, statement, or other document, or\ncopies thereof, such identifying number as may be prescribed for\nsecuring proper identification of such person, or of the decedent.\n (B) Furnishing number to other persons. Any person with respect to\nwhom a return, statement, or other document, or copy thereof, is\nrequired under the authority of this article to be made by another\nperson shall furnish to such other person such identifying number as may\nbe prescribed for securing his proper identification.\n (C) Furnishing number of another person. Any person required under the\nauthority of this article to make a return, statement, or other\ndocument, or copy thereof, with respect to another person, shall request\nfrom such other person, and shall include in any such return, statement,\nor other document, or copy thereof, such identifying number as may be\nprescribed for securing proper identification of such other person.\n (2) Limitation. For purposes of subparagraphs (B) and (C) of paragraph\n(1) of this subsection, a return, statement, or other document, or\ncopies thereof, of an estate, with respect to its liability for tax,\nshall be considered as a return, statement, or other document, or copies\nthereof, with respect to each beneficiary of such estate under this\narticle.\n (3) Requirement of information. For purposes of this subsection, the\ncommissioner of taxation and finance is authorized to require such\ninformation as may be necessary to assign an identifying number to any\nperson or estate.\n (4) Use of social security account number. The social security account\nnumber issued to an individual may, except as otherwise specified by the\ncommissioner of taxation and finance, be used as the identifying number\nfor such individual for purposes of this title.\n (d) Notice of qualification as executor. Every executor shall give\nnotice of his qualifications as such to the commissioner of taxation and\nfinance in such manner and at such time as may be required by the\ncommissioner. The commissioner may provide such exemptions from the\nrequirements of this section as he deems proper.\n