N.Y. Tax Law § 972: Time and place for filing returns

§ 972. Time and place for filing returns. (a) Time for filing returns.

A person required to make and file a return under this article shall

file returns, statements, or other documents, or copies thereof, within

nine months after the date of the decedent's death.

(b) Place for filing returns. The commissioner of taxation and finance

shall prescribe the place for filing any return, statement, other

document, or copies thereof, required to be filed with such commissioner

pursuant to this article.

(c) Simultaneous filing of returns with surrogate's court. If required

by rule of any surrogate's court, a person required to make and file

returns, statements, or other documents, or copies thereof, under this

article shall simultaneously file a duplicate copy of such returns,

statements, or other documents, or copies thereof, with the surrogate's

court in the county where the petition was filed to commence either a

proceeding for probate of a will or a proceeding for administration in

intestacy. The office of court administration shall promptly notify the

commissioner after receiving notice that any surrogate's court has

adopted such a rule, so that the commissioner will be able to properly

inform taxpayers of their responsibility to file such returns,

statements or other documents with the surrogate's court.