§ 971-a. Additional proceedings in estates of non-domiciliary
decedents. (a) Condition to appointment of executor for nonresident.
Every petition for ancillary letters testamentary or of administration
and every petition for original letters testamentary or of
administration in the estate of a decedent who at the time of his death
was not domiciled in this state, shall set forth the commissioner of
taxation and finance as a party to be cited, and upon the presentation
thereof the surrogate shall issue a citation directed to the
commissioner. The decree of the surrogate awarding the letters may
contain any provision for the payment of the tax imposed by this article
or the giving of security therefor which might be made by such surrogate
if the commissioner of taxation and finance were a creditor of the
decedent.

(b) Notification in case of estate of nonresident. Whenever the
commissioner of taxation and finance is cited on the issuance of
original letters testamentary or of administration in the estate of a
decedent not domiciled in this state as provided in subsection (a) of
this section, the commissioner shall notify the proper taxing
authorities of the state in which such decedent was domiciled of the
fact of the filing of the petition and shall furnish information
submitted by the executor to the commissioner as to the decedent's
property and value thereof. No executor shall be entitled to a final
accounting or discharge in a surrogate's court of this state unless he
shall have filed with the surrogate, in addition to the certificate or
final receipt required under section nine hundred eighty-one of this
article, (i) proof that all death taxes, together with interest and
penalties thereon, due to the state of domicile of such decedent or to
any political subdivision thereof have been paid or secured, or (ii) a
consent by the proper taxing authorities of the state of domicile to
such final accounting or discharge.

(c) Domiciliary state's tax authority as interested party. The
official charged with administration of the death tax laws of the
domiciliary state shall be deemed a party interested in the estate of a
deceased individual who at his death was not a resident of New York
state, to the extent that such official may petition for an accounting
therein if the death taxes, interest and penalties due to such
domiciliary state or a political subdivision thereof are not paid or
secured. Upon such petition the surrogate may decree such accounting and
may decree the remission to a fiduciary appointed by the domiciliary
probate court of so much of the personal property of such estate as may
be necessary to insure the payment to the state of domicile, or
political subdivision thereof, of the amount of death taxes, interest
and penalties due to such state or political subdivision.

(d) Requirement of reciprocity. This section shall apply to the estate
of a deceased individual who at his death was not a resident of New York
state only (i) if the laws of the state of his domicile contain a
provision, of any nature or however expressed, whereby this state is
given reasonable assurance of the collection of its death taxes,
interest and penalties, from the estates of decedents dying domiciled in
this state in cases where the estates of such decedents are being
administered by the probate court of such other state by virtue of
original letters testamentary or of administration, or (ii) if the state
in which such decedent was domiciled does not grant letters testamentary
or of administration in estates of nonresidents, until after letters
have been issued by the state of domicile.

(e) Cooperation by commissioner of taxation and finance. The
commissioner of taxation and finance shall cooperate with the taxing
authorities of the state of domicile of a deceased individual who at his
death was not a resident of New York state and shall furnish them with
such information as may be requested with respect to any such estate.
The provisions of this section shall be liberally construed to insure
that the state of domicile of a decedent shall receive any death taxes
together with interest and penalties thereon, due to it from such
decedent's estate.

(f) Definition of state. For the purpose of this section, the term
"state" means the states of the United States, the District of Columbia,
any territory of the United States and the Dominion of Canada or any
province thereof.