N.Y. Tax Law § 971: Estate tax returns

§ 971. Estate tax returns. (a) Returns by executor. (1) Residents. In

the case of the estate of every individual dying on or after April

first, two thousand fourteen, who at his or her death was a resident of

New York state, his or her executor shall make a return with respect to

the estate tax imposed by section nine hundred fifty-two of this article

if the decedent's federal gross estate, increased by the amount of any

gift includible in his or her New York gross estate, exceeds the basic

exclusion amount applicable to the decedent's date of death in paragraph

two of subsection (c) of section nine hundred fifty-two of this article.

(2) Nonresidents. In the case of the estate of every individual dying

on or after April first, two thousand fourteen, who at his or her death

was not a resident of New York state, if such individual's federal gross

estate includes real or tangible personal property having an actual

situs in New York state, the executor shall make a return with respect

to the estate tax imposed by section nine hundred sixty of this article

if the decedent's federal gross estate, increased by the amount of any

gift includible in his or her New York gross estate, exceeds the basic

exclusion amount applicable to the decedent's date of death in paragraph

two of subsection (c) of section nine hundred fifty-two of this article.

(b) Joint fiduciaries. If two or more executors are acting jointly,

the return may be made by any one of them.

(c) Tax a debt. Any tax under this article, and any increase, interest

or penalty thereon, shall, from the time of the death of the decedent,

be a debt owed by the estate of the decedent and from the time it is due

and payable, be a personal debt of the person liable to pay the same, to

the state of New York.

(d) Cross reference. For requirement of filing federal returns, see

subsection (b) of section nine hundred seventy-seven of this article.