§ 971. Estate tax returns. (a) Returns by executor. (1) Residents. In
the case of the estate of every individual dying on or after April
first, two thousand fourteen, who at his or her death was a resident of
New York state, his or her executor shall make a return with respect to
the estate tax imposed by section nine hundred fifty-two of this article
if the decedent's federal gross estate, increased by the amount of any
gift includible in his or her New York gross estate, exceeds the basic
exclusion amount applicable to the decedent's date of death in paragraph
two of subsection (c) of section nine hundred fifty-two of this article.

(2) Nonresidents. In the case of the estate of every individual dying
on or after April first, two thousand fourteen, who at his or her death
was not a resident of New York state, if such individual's federal gross
estate includes real or tangible personal property having an actual
situs in New York state, the executor shall make a return with respect
to the estate tax imposed by section nine hundred sixty of this article
if the decedent's federal gross estate, increased by the amount of any
gift includible in his or her New York gross estate, exceeds the basic
exclusion amount applicable to the decedent's date of death in paragraph
two of subsection (c) of section nine hundred fifty-two of this article.

(b) Joint fiduciaries. If two or more executors are acting jointly,
the return may be made by any one of them.

(c) Tax a debt. Any tax under this article, and any increase, interest
or penalty thereon, shall, from the time of the death of the decedent,
be a debt owed by the estate of the decedent and from the time it is due
and payable, be a personal debt of the person liable to pay the same, to
the state of New York.

(d) Cross reference. For requirement of filing federal returns, see
subsection (b) of section nine hundred seventy-seven of this article.