N.Y. Tax Law § 983: Surrogates; assistants and clerks; district tax attorneys

§ 983. Surrogates; assistants and clerks; district tax attorneys. (a)

The commissioner of taxation and finance may, upon the recommendation of

the surrogate, appoint, and may at pleasure remove, assistants and

clerks in the surrogate's offices of the following counties, and shall

fix their salaries within the amounts appropriated for that purpose:

(1) In New York county, a transfer and estate tax assistant; a deputy

transfer and estate tax assistant; a transfer and estate tax clerk; an

assistant clerk; a recording clerk; a stenographer; and shall be

entitled to expend not more than seven hundred fifty dollars a year in

such office for the expenses necessarily incurred in the administration

of taxes under this article and articles ten and ten-C (as such article

ten-C existed before its repeal) of this chapter.

(2) In Kings county, a transfer and estate tax assistant; a deputy

transfer and estate tax assistant; two transfer and estate tax clerks;

and shall be entitled to expend not more than five hundred dollars a

year for expenses necessarily incurred in the administration of taxes

under this article and articles ten and ten-C (as such article ten-C

existed before its repeal) of this chapter.

(3) In Erie county, a transfer and estate tax clerk.

(4) In Westchester county, a transfer and estate tax clerk and a

transfer and estate tax assistant.

(5) In Albany county, a transfer and estate tax clerk.

(6) In Queens county, two transfer and estate tax clerks and a typist.

(7) In Onondaga county, a transfer and estate tax clerk; and shall be

entitled to expend not more than two hundred dollars a year for expenses

necessarily incurred in the administration of taxes under this article

and articles ten and ten-C (as such article ten-C existed before its

repeal) of this chapter.

(8) In Monroe county, a transfer and estate tax clerk; and shall be

entitled to expend not more than three hundred dollars a year for

expenses necessarily incurred in the administration of taxes under this

article and articles ten and ten-C (as such article ten-C existed before

its repeal) of this chapter.

(9) In Dutchess county, a transfer and estate tax clerk.

(10) In Oneida county, a transfer and estate tax clerk.

(11) In Suffolk county, two transfer and estate tax clerks.

(12) In Ulster county, a transfer and estate tax clerk.

(12-a) In Otsego county, a transfer and estate tax clerk.

(13) In Richmond county, a transfer and estate tax clerk.

(14) In Nassau county, two transfer and estate tax clerks.

(15) In Bronx county, a transfer and estate tax clerk and a transfer

and estate tax assistant.

(16) In Orange county, a transfer and estate tax clerk.

(b) The positions of assistants and clerks in each surrogate's office

described in subsection (a) of this section may be filled by promotion

from among officers and employees of such office. Persons occupying such

positions of assistants and clerks in each surrogate's office may be

eligible for promotion to other positions in such office.

(c) In each county of the state having a population of over one

million, and in each county of the state having a population of over

three hundred thousand inhabitants, included in or adjoining a city or

county containing a population of over one million inhabitants, the

surrogate or surrogates shall each annually receive for compensation for

services rendered in connection with the administration of transfer and

estate taxes the sum of six thousand eight hundred eighty-two dollars in

addition to the salary or compensation paid to such surrogate by the

county, but such salary and compensation shall not together exceed the

entire salary and compensation paid to a justice of the supreme court in

the judicial district in which the county is included. Where a city pays

the salary of a surrogate of a county wholly included within such city

and such salary is equal to the entire salary and compensation paid to a

justice of the supreme court in the judicial district in which the

county is included, the state shall pay such city on behalf of such

county the sum of six thousand eight hundred eighty-two dollars

multiplied by the number of surrogates in such county. Where a county

pays the salary of a surrogate and such salary is equal to the entire

compensation paid to a justice of the supreme court in the judicial

district in which the county is included, the state shall pay such

county the sum of six thousand eight hundred eighty-two dollars

multiplied by the number of surrogates in such county. The additional

compensation provided for by this subsection shall be payable in the

same manner as salaries and expenses under this section. The moneys

provided to be paid by this subsection to a city or county in lieu of

additional compensation shall be paid upon warrant of the comptroller

drawn in favor of the city treasurer of the city or of the county

treasurer of the county due such amount, which sum shall be paid to said

city or county treasurer out of any moneys in the treasury not otherwise

appropriated.

(d)(1) In each county of the state the surrogate shall receive

annually for such services rendered in connection with the

administration of transfer and estate taxes as are not incident to

holding courts or performing duties as a judicial officer the respective

sums following:

(A) In any such county having a population of less than ten thousand,

five hundred seventy-three dollars;

(B) In any such county having a population of ten thousand or more but

less than fifty thousand, one thousand eight hundred eighty-six dollars;

(C) In any such county having a population of fifty thousand or more

but less than one hundred thousand, two thousand two hundred twenty-one

dollars;

(D) In any such county having a population of one hundred thousand or

more but less than two hundred thousand, three thousand two hundred

thirty dollars;

(E) In any such county having a population of two hundred thousand or

more but less than five hundred thousand, four thousand two hundred

fifty-one dollars;

(F) In any such county having a population of five hundred thousand or

more, six thousand eight hundred fifty-one dollars.

(2) No provision of this subsection shall repeal or affect the

provisions of subsection (c) of this section, but the provisions of this

subsection shall apply to the surrogate or surrogates mentioned in

subsection (c) of this section, provided that any payment or payments

made to him or them, whether under this subsection or subsection (c), or

both, shall not in all exceed the sum of six thousand eight hundred

eighty-two dollars annually. Such sum shall not, however, in addition to

the salary or compensation paid to any surrogate by the state, together

exceed the entire salary and compensation paid to a justice of the

supreme court in the judicial district in which the county is included.

The moneys provided to be paid for services by this subsection shall be

payable in the same manner as salaries and expenses under this section.

Such salaries and expenses shall be paid upon proper vouchers, out of

moneys appropriated for such purpose.

(e) The commissioner of taxation and finance is authorized to

designate and retain counsel to represent the department and to pay the

expenses thereby incurred out of money appropriated for such purpose in

the following circumstances:

(1) when the department is cited as a party under section nine hundred

seventy-one-a of this article,

(2) in a special proceeding under section nine hundred ninety-eight or

any appeal therefrom, of this article,

(3) to examine securities, deposits or other assets pursuant to

subsection (e) of section nine hundred seventy-five of this article, and

(4) for such other duties under this chapter as the commissioner may

assign.