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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 26
Estate Tax
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PART 3
Liens, Discharges and Surrogate's Court
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ARTICLE 26
Estate Tax
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PART 4
Procedure and Administration
Tax (TAX) CHAPTER 60, ARTICLE 26
SECTION 990
Applicability of other tax law provisions
SECTION 991
Interest accrual relief for additional tax attributable to newly-discovered abandoned property
SECTION 992
Addition to tax in the case of valuation understatement
SECTION 994
Secrecy requirement and penalties for violation
SECTION 997
Extensions of time for payment of estate tax where estate consists largely of interest in closely held businesses
SECTION 998
Petition to the surrogate's court and appeal
SECTION 999
Deposit and disposition of revenue
SECTION 999-A
Appendix to article twenty-six
PART IV
PROCEDURE AND ADMINISTRATION
