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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 26
Estate Tax
PART 2
Returns and Payment of Tax
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SECTION 979-A
Notification by surrogate to commissioner concerning tax
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PART 2
Returns and Payment of Tax
This entry was published on 2014-09-22
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SECTION 980
Change of election
Tax (TAX) CHAPTER 60, ARTICLE 26, PART 2
§ 980. Change of election. The commissioner of taxation and finance
may change, by regulation, any election expressly authorized by this
article in order to conform such election to its equivalent federal
election.