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 360.3 - Delivery of contents of safe deposit boxes of nonresidents
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 360.3
Current through Register Vol. 46, No. 12, March 20, 2024
Any safe deposit company, trust company, corporation, bank or other institution may deliver the contents of a safe deposit box to the representatives of the estate of a deceased person in whose name the box was registered, and who was, at the time of death, a nonresident of this State, without obtaining the consent of the State Tax Commission, provided notice of the intended delivery is mailed or delivered to said commission at Albany, New York.
Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
