N.Y. Tax Law § 979-a: Notification by surrogate to commissioner concerning tax

§ 979-a. Notification by surrogate to commissioner concerning tax. A

surrogate, in his discretion, may notify the commissioner of taxation

and finance of any and all matters which come to the surrogate's

attention as a result of any proceeding commenced in surrogate's court,

or the filing therein of papers or documents, and which affect the tax

imposed by this article.