N.Y. Tax Law § 990 — Applicability of other tax law provisions

§ 990. Applicability of other tax law provisions. (a) General. Except\nas otherwise provided in this article, all of the provisions of sections\nsix hundred eighty-one through six hundred eighty-eight and six hundred\nninety-one through six hundred ninety-seven of this chapter shall apply\nto the provisions of this article with the same force and effect as if\nthe language of those sections had been incorporated in full into this\narticle and had expressly referred to the tax under this article, except\nto the extent that any such provision is either inconsistent with or not\nrelevant to this article and except as modified in subsection (b) of\nthis section or with such other modifications as may be necessary to\nadapt the language of such provisions to the provisions of this article.\n (b) Modifications. Sections six hundred eighty-one through six hundred\neighty-eight and six hundred ninety-one through six hundred ninety-seven\nshall be read as modified by this subsection.\n (1) The phrase "income tax" shall be read as "estate tax".\n (2) The phrases "income" and "taxable income" shall be read as\n"federal taxable estate".\n (3) The phrase "section six hundred fifty-nine" shall be read as\n"section nine hundred seventy-nine".\n (4) The phrase "federal income tax" shall be read as "federal estate\ntax".\n (5) The phrase "taxable year" shall be read as "tax under this\narticle".\n (6) Subsection (d) of section six hundred eighty-three shall be read\nas follows: The tax may be assessed at any time within six years after\nthe return was filed if an estate omits from its federal gross estate,\nfederal taxable estate or New York gross estate an amount properly\nincludible therein which is in excess of twenty-five percent of the\namount stated in the return of the federal gross estate, federal taxable\nestate or New York gross estate.\n (7) References to sections six hundred eighty-nine or six hundred\nninety of this chapter shall be deemed references to section nine\nhundred ninety-eight; references to the hearing process shall be deemed\nreferences to the procedures under section nine hundred ninety-eight;\nreferences to the division of tax appeals or the tax appeals tribunal in\nrelation to the administration of the hearing process shall be deemed\nreferences to the surrogate's court; and references to filing a petition\nshall be deemed references to commencing a special proceeding under\nsection nine hundred ninety-eight.\n (8) In subsection (e) of section six hundred eighty-three of this\nchapter, the following sentence is added: "The running of the period of\nlimitation for the collection of any tax imposed by this article shall\nbe suspended for the period of any extension of time for payment granted\nunder the provisions of subsection (a) of section nine hundred\nseventy-six and section nine hundred ninety-seven of this article."\n (9) In subsection (a) of section six hundred eighty-four of this\nchapter, the phrase "to the date paid" shall be read as "to the date\npaid, except as otherwise provided in subsection (j) of section nine\nhundred ninety-seven of this article".\n (10) In subsection (k) of section six hundred eighty-five of this\nchapter, the reference to "subsection (b) of section six hundred\nfifty-eight" shall be read as "subsection (c) of section nine hundred\nseventy-seven of this article."\n (11) In subsection (a) of section six hundred eighty-six of this\nchapter, the phrase "person who made the overpayment" shall mean\n"estate, persons interested in the estate or other person making the\noverpayment".\n (12) In subsections (f) and (i) of section six hundred eighty-seven of\nthis chapter, the phrases "for taxable year" and "for such year" shall\nbe read as "in respect of the tax imposed by this article" and, in\nsubsection (i) thereof, the phrase "the fifteenth day of the fourth\nmonth following the close of his taxable year" shall be read as "such\nlast day, determined without regard to any extension of time granted".\n (13) In subsection (b) of section six hundred ninety-one of this\nchapter, the term "address given in the last return filed by him" shall\nbe read as "address given in the notice of qualification filed by the\nexecutor under subsection (d) of section nine hundred seventy-seven of\nthis article".\n (14) In section six hundred ninety-two of this chapter, the term\n"person" shall be read as "estate or any other person."\n (15) In section six hundred ninety-three of this chapter, the term\n"transferee" shall include\n (A) any donee, heir, testamentary beneficiary or distributee, and\n (B) any other person who under section nine hundred seventy-five of\nthis article is personally liable for any part of the tax imposed by\nthis article, and\n (C) an executor to the extent of his personal liability under section\nnine hundred seventy-five of this article for the tax imposed by this\narticle;\n and in subsection (d) of such section, the reference to subsection (e)\nof section six hundred ninety-seven of this chapter shall mean section\nnine hundred ninety-four of this article.\n