§ 982. Lien for estate tax. (a) General. Unless the tax imposed by
this article is sooner paid in full, it shall be a lien upon all
property includible in the New York gross estate of the decedent for
fifteen years from the date of death of the decedent, except that such
part of the New York gross estate as is used for the payment of charges
against the estate and expenses of its administration, allowed by any
court having jurisdiction thereof, shall be divested of such lien. In
the case of a decedent who at his death was not a resident of New York
state, the lien shall apply to all property subject to tax under this
article.

(b) Prior mortgages on real property. The lien under subsection (a) of
this section shall be subject to the lien of any mortgage indebtedness
on real property incurred in good faith prior to the time when the tax
under this article became a lien. Such real property may be sold and
conveyed free from any such tax lien in an action to foreclose such
mortgage to which the people of the state of New York shall have been
made a party defendant by reason of the existence of the lien for the
tax. The lien may then attach to any surplus moneys which result from
such sale, to be determined in the proceedings for the distribution of
such surplus moneys.

(c) Discharge of lien.--Subject to such rules or regulations as the
commissioner may prescribe, the commissioner may issue a certificate of
discharge of any or all of the property subject to the lien imposed by
this section if he or she finds that the liability secured by such lien
has been fully satisfied or provided for, upon application for such
discharge. A certificate of discharge issued under this subsection shall
be held conclusive that the lien upon the property covered by the
certificate is extinguished.

(d) Recording of certificate of discharge. A certificate of discharge
issued under subsection (c) of this section may be recorded in the
office of the recording officer of the county where real property
described therein is situated.

(e) Power of executor to sell. The executor shall have full power to
sell so much of the property of the estate as will enable him to pay the
tax imposed by this article in the same manner that he is permitted by
law to do for payment of debts of the estate.