New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter II - Income Taxes and Estate Taxes
Subchapter G - Estate Tax
Part 360 - Tax Waivers And Certain Other Notice Requirements
- Section 360.1 - Payment, delivery and transfer of cash, deposits and open-market securities whose value is not more than $30,000
- Section 360.2 - Delivery of contents of safe deposit boxes of deceased residents
- Section 360.3 - Delivery of contents of safe deposit boxes of nonresidents
- Section 360.4 - Transfer of partnership assets after the death of a partner
- Section 360.5 - Payment of death benefits under employees' pension or profit-sharing plans
- Section 360.6 - Payment of life insurance proceeds
- Section 360.7 - Annuity and other payments under certain trusts, plans and accounts
- Section 360.8 - Payment or certification of checks drawn before decedent's death
Current through Register Vol. 46, No. 12, March 20, 2024
Statutory authority: Tax Law, §§171, 249-c c, 962
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