New York Codes, Rules and Regulations
Title 22 - JUDICIARY
Subtitle B - Courts
Chapter VII - Surrogate's Court
Subchapter C - Third Judicial Department
Article 1 - Local Rules
Part 1921 - Chenango County
Section 1921.1 - Estate tax return

Universal Citation: 22 NY Comp Codes Rules and Regs ยง 1921.1
Current through Register Vol. 46, No. 12, March 20, 2024

WHEREAS, chapter 389 of the Laws of 1997 permits individual Surrogate's Courts, at their discretion and by local rule, to require the filing of an estate tax return with the Surrogate's Court; and

WHEREAS, the filing requirements of section 9.1 of the Rules of the Chief Judge require the filing of a local rule with the Chief Administrator of the Courts.

Effective immediately, and applicable to the estates of persons dying on or after February 1, 2000, it is the rule of the Surrogate's Court of Chenango County that a person filing a petition for probate or administration in the Surrogate's Court of Chenango County and obligated to file an estate tax return with the Commissioner of Taxation and Finance, also file a copy of the estate tax return, without fee, with the Surrogate's Court of Chenango County.

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