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 360.4 - Transfer of partnership assets after the death of a partner

After the death of a member of a partnership, any person or corporation having possession or control of securities, deposits or other assets belonging to or standing in the name of the partnership may transfer, pay or deliver the same to or upon the order of the surviving partner or partners, or such other person as may be entitled to receive the same on behalf of such partnership, without written consent or waiver of the State Tax Commission and without retaining any portion thereof for the payment of estate tax or interest.