N.Y. Comp. Codes R. & Regs. Tit. 22 § 207.43 - Filing estate tax return
(a) For all persons who die on or after
May 26, 1990, for whom an estate tax return is required to be filed pursuant to
section 971 of the Tax Law, if
a petition for probate or administration was filed with the Surrogate's Court,
the person required to file the tax return shall file a copy of the tax return
with such Surrogate's Court, pursuant to section
972 (c) of the Tax Law,
within 10 days of filing the original tax return with the Commissioner of
Taxation and Finance; provided, however, this section shall not apply where the
decedent died on or after February 1, 2000 and the Surrogate's Court in which
the petition for probate or administration was filed has not adopted a rule
pursuant to section972
(c) of the Tax Law requiring the filing of a
copy of the tax return with such court.
(b) Failure to file a copy of the estate
tax return when required pursuant to this section together with any filing fee
required pursuant to law shall authorize the court to compel an accounting
pursuant to SCPA 2205 and may constitute grounds for revocation of letters,
imposition of a surcharge or disallowance of commissions or legal
fees.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.