N.Y. Comp. Codes R. & Regs. Tit. 22 § 207.44 - Payment of estate tax
(a) No
decree of final settlement of an executor's or administrator's account or of
the discharge of an executor or administrator shall be signed unless the
petition is accompanied or preceded by a copy of the letter from the Estate and
Gift Tax Section of the New York Department of Taxation and Finance captioned
"New York Estate Tax Discharge from Liability" showing that no final estate tax
is due or that the final estate tax plus interest and penalties, if any, have
been paid.
(b) Nothing
herein shall preclude the discharge of an executor or an administrator who has
complied with the requirements of section 1804(3) of the Surrogate' s Court
Procedure Act where a tax has been fixed but not paid because of insufficient
funds in the estate, or the representative seeks a discharge before the estate
has been administered, or where no return has been filed, or for other
sufficient cause.
Notes
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