ARTICLE 26

ESTATE TAX

Part I

COMPUTATION OF TAX
Section 951. Applicable internal revenue code provisions.

951-a. General provisions and definitions.

952. Tax imposed.

954. Resident's New York gross estate.

955. Resident's New York taxable estate.

957. Modification for limited powers of appointment created

prior to September first, nineteen hundred thirty.

958. Exemptions in other laws not applicable.

960. Nonresident's estate tax.

960-a. Reciprocity.

961. Effect of federal determination.

Part II

RETURNS AND PAYMENT OF TAX
Section 971. Estate tax returns.

971-a. Additional proceedings in estates of non-domiciliary

decedents.

972. Time and place for filing returns.

973. Signing of returns and other documents.

974. Payment of tax.

975. Liability for tax.

976. Extensions of time.

977. Requirements concerning returns, notices, records and

statements.

978. Compromise agreements in cases of disputed domicile.

979. Report of change in federal taxable estate, adjusted

taxable gifts, additional estate tax imposed by section

2032A of the internal revenue code.

979-a. Notification by surrogate to commissioner concerning tax.

980. Change of election.

Part III

LIENS, DISCHARGES AND SURROGATE'S COURT
Section 981. Discharge from liability.

982. Lien for estate tax.

983. Surrogates; assistants and clerks; district tax

attorneys.

PART IV

PROCEDURE AND ADMINISTRATION
Section 990. Applicability of other tax law provisions.

991. Interest accrual relief for additional tax attributable

to newly-discovered abandoned property.

992. Addition to tax in the case of valuation understatement.

994. Secrecy requirement and penalties for violation.

997. Extensions of time for payment of estate tax where estate

consists largely of interest in closely held

businesses.

998. Petition to the surrogate's court and appeal.

999. Deposit and disposition of revenue.

999-a. Appendix to article twenty-six.