New York Codes, Rules and Regulations
Title 22 - JUDICIARY
Subtitle A - JUDICIAL ADMINISTRATION
Chapter II - UNIFORM RULES FOR THE NEW YORK STATE TRIAL COURTS
Part 207 - Uniform Rules For The Surrogate's Court
Section 207.44 - Payment of estate tax
Current through Register Vol. 46, No. 39, September 25, 2024
(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.
