PART

Returns and Payment of Tax

N.Y. Tax Law § 971— Estate tax returns
N.Y. Tax Law § 971-a— Additional proceedings in estates of non-domiciliary decedents
N.Y. Tax Law § 972— Time and place for filing returns
N.Y. Tax Law § 973— Signing of returns and other documents
N.Y. Tax Law § 974— Payment of tax
N.Y. Tax Law § 975— Liability for tax
N.Y. Tax Law § 976— Extensions of time
N.Y. Tax Law § 977— Requirements concerning returns, notices, records and statements
N.Y. Tax Law § 978— Compromise agreements in cases of disputed domicile
N.Y. Tax Law § 979— Report of change in federal taxable estate, adjusted taxable gifts, additional estate tax imposed by section 2032A of the internal revenu..
N.Y. Tax Law § 979-a— Notification by surrogate to commissioner concerning tax
N.Y. Tax Law § 980— Change of election