N.Y. Tax Law § 981: Discharge from liability

§ 981. Discharge from liability. (a) Certificate of no tax due. If a

return has been filed and the commissioner of taxation and finance

determines that no tax is due, he shall issue to the executor a

certificate that no tax is due.

(b) Final receipt for tax due. If a return has been filed and the

commissioner of taxation and finance is satisfied that the tax paid is

the full amount of tax due, he shall issue to the executor a final

receipt for tax due.

(c) Final receipt for agreed tax. If the commissioner of taxation and

finance enters into an agreement under section nine hundred

seventy-eight of this article (relating to compromise agreements in

cases of disputed domicile) and if the amount due under such section is

paid, he shall issue to the executor a final receipt for tax due.

(d) Discharge of executor upon accounting. If a return is required to

be filed under section nine hundred seventy-one of this article, except

as provided in subdivision three of section eighteen hundred four of the

surrogate's court procedure act, no executor shall be entitled to a

final accounting or discharge in the surrogate's court unless he has

filed with the surrogate's court a certificate under subsection (a) or a

final receipt under subsection (b) or (c) of this section. For

additional requirement in case of the estate of a nonresident, see

section nine hundred seventy-one-a of this article.

(e) Duplicate certificate or receipt. Any person interested in the

estate shall, upon request, be entitled to a duplicate certificate of no

tax due or duplicate final receipt for tax due or for agreed tax upon

the payment of ten dollars to the commissioner of taxation and finance.

(f) Record of access to safe deposit boxes. The commissioner of

taxation and finance may by regulation prescribe requirements for safe

deposit companies, trust companies, banks, corporations, firms or other

persons holding safe deposit boxes for rental to the public to maintain

and retain records as to the persons who have had access to such safe

deposit boxes.

(g) Cross reference. For criminal penalties for unlawful entry of safe

deposit box, see article thirty-seven of this chapter.