N.Y. Tax Law § 979: Report of change in federal taxable estate, adjusted taxable gifts, additional estate tax imposed by section 2032A of the internal revenu...

§ 979. Report of change in federal taxable estate, adjusted taxable

gifts, additional estate tax imposed by section 2032A of the internal

revenue code. (a) General. If the amount of the federal taxable estate

reported on the federal estate tax return for an estate is changed or

corrected by the United States internal revenue service or other

competent authority, the executor shall report such change or correction

in the federal taxable estate within ninety days after the final

determination of such change or correction or as otherwise required by

the commissioner of taxation and finance, and shall concede the accuracy

of such determination or state wherein it is erroneous. Any executor

filing an amended federal estate tax return shall also file within

ninety days thereafter an amended return under this article, and shall

give such further information as the commissioner may require. The

commissioner may by regulation prescribe such exceptions to the

requirements of this section as he or she deems appropriate.

(b) Final federal determination. The executor of every estate which is

subject to the United States estate tax shall file with the commissioner

of taxation and finance a copy of the final federal determination

thereof forthwith after the same is made.