N.Y. Tax Law § 978 — Compromise agreements in cases of disputed domicile

§ 978. Compromise agreements in cases of disputed domicile. (a)\nDetermining tax under this article. Where the commissioner of taxation\nand finance claims that a decedent was domiciled in this state at the\ntime of his death and the taxing authorities of another state or states\nmake a similar claim with respect to their state or states, the\ncommissioner of taxation and finance may enter into a written agreement\nwith such taxing officials and with the executor that a certain sum\nshall be accepted in full payment of the tax imposed by this article,\nprovided that said agreement also fixes the amount to be paid to such\nother state or states in full payment of the death taxes thereof. Full\npower and authority is hereby conferred upon the executor to enter into\nthe agreement provided for herein. The execution of such agreement shall\nfinally and conclusively fix and determine the amount of tax imposed by\nthis article, except as otherwise provided in such agreement with\nrespect to the valuation of estates devoted to farming or closely held\nbusiness and except as provided in subsection (b) of this section,\nwithout regard to any other provision of the laws of this state.\n (b) Payment of agreed tax. The executor shall pay to the commissioner\nof taxation and finance the amount of tax fixed in the agreement\ndescribed in subsection (a) of this section. In the event the aggregate\namount payable under such agreement to the states involved is less than\nthe maximum credit allowable to the estate against the United States\nestate tax imposed with respect thereto, the executor forthwith shall\nalso pay to the commissioner of taxation and finance so much of the\ndifference between such aggregate amount and the amount of such credit,\nas the amount payable to the commissioner under the agreement bears to\nsuch aggregate amount.\n (c) Definition. As used in this section the word "state" means any\nstate, territory, or possession of the United States, the District of\nColumbia and the Dominion of Canada or any province thereof.\n