GroundRules
N.Y. Tax Law § 980: Change of election
Where this section sits in the code
- Tax Law
- Article 26. Estate Tax
- Part 2. Returns and Payment of Tax
§ 980. Change of election. The commissioner of taxation and finance
may change, by regulation, any election expressly authorized by this
article in order to conform such election to its equivalent federal
election.
Collected 2026-09-14T19:32:45Z. Source file · JSON