PART

Procedure and Administration

N.Y. Tax Law § 990— Applicability of other tax law provisions
N.Y. Tax Law § 991— Interest accrual relief for additional tax attributable to newly-discovered abandoned property
N.Y. Tax Law § 992— Addition to tax in the case of valuation understatement
N.Y. Tax Law § 994— Secrecy requirement and penalties for violation
N.Y. Tax Law § 997— Extensions of time for payment of estate tax where estate consists largely of interest in closely held businesses
N.Y. Tax Law § 998— Petition to the surrogate's court and appeal
N.Y. Tax Law § 999— Deposit and disposition of revenue
N.Y. Tax Law § 999-a— Appendix to article twenty-six