N.Y. Tax Law § 990: Applicability of other tax law provisions

§ 990. Applicability of other tax law provisions. (a) General. Except

as otherwise provided in this article, all of the provisions of sections

six hundred eighty-one through six hundred eighty-eight and six hundred

ninety-one through six hundred ninety-seven of this chapter shall apply

to the provisions of this article with the same force and effect as if

the language of those sections had been incorporated in full into this

article and had expressly referred to the tax under this article, except

to the extent that any such provision is either inconsistent with or not

relevant to this article and except as modified in subsection (b) of

this section or with such other modifications as may be necessary to

adapt the language of such provisions to the provisions of this article.

(b) Modifications. Sections six hundred eighty-one through six hundred

eighty-eight and six hundred ninety-one through six hundred ninety-seven

shall be read as modified by this subsection.

(1) The phrase "income tax" shall be read as "estate tax".

(2) The phrases "income" and "taxable income" shall be read as

"federal taxable estate".

(3) The phrase "section six hundred fifty-nine" shall be read as

"section nine hundred seventy-nine".

(4) The phrase "federal income tax" shall be read as "federal estate

tax".

(5) The phrase "taxable year" shall be read as "tax under this

article".

(6) Subsection (d) of section six hundred eighty-three shall be read

as follows: The tax may be assessed at any time within six years after

the return was filed if an estate omits from its federal gross estate,

federal taxable estate or New York gross estate an amount properly

includible therein which is in excess of twenty-five percent of the

amount stated in the return of the federal gross estate, federal taxable

estate or New York gross estate.

(7) References to sections six hundred eighty-nine or six hundred

ninety of this chapter shall be deemed references to section nine

hundred ninety-eight; references to the hearing process shall be deemed

references to the procedures under section nine hundred ninety-eight;

references to the division of tax appeals or the tax appeals tribunal in

relation to the administration of the hearing process shall be deemed

references to the surrogate's court; and references to filing a petition

shall be deemed references to commencing a special proceeding under

section nine hundred ninety-eight.

(8) In subsection (e) of section six hundred eighty-three of this

chapter, the following sentence is added: "The running of the period of

limitation for the collection of any tax imposed by this article shall

be suspended for the period of any extension of time for payment granted

under the provisions of subsection (a) of section nine hundred

seventy-six and section nine hundred ninety-seven of this article."

(9) In subsection (a) of section six hundred eighty-four of this

chapter, the phrase "to the date paid" shall be read as "to the date

paid, except as otherwise provided in subsection (j) of section nine

hundred ninety-seven of this article".

(10) In subsection (k) of section six hundred eighty-five of this

chapter, the reference to "subsection (b) of section six hundred

fifty-eight" shall be read as "subsection (c) of section nine hundred

seventy-seven of this article."

(11) In subsection (a) of section six hundred eighty-six of this

chapter, the phrase "person who made the overpayment" shall mean

"estate, persons interested in the estate or other person making the

overpayment".

(12) In subsections (f) and (i) of section six hundred eighty-seven of

this chapter, the phrases "for taxable year" and "for such year" shall

be read as "in respect of the tax imposed by this article" and, in

subsection (i) thereof, the phrase "the fifteenth day of the fourth

month following the close of his taxable year" shall be read as "such

last day, determined without regard to any extension of time granted".

(13) In subsection (b) of section six hundred ninety-one of this

chapter, the term "address given in the last return filed by him" shall

be read as "address given in the notice of qualification filed by the

executor under subsection (d) of section nine hundred seventy-seven of

this article".

(14) In section six hundred ninety-two of this chapter, the term

"person" shall be read as "estate or any other person."

(15) In section six hundred ninety-three of this chapter, the term

"transferee" shall include

(A) any donee, heir, testamentary beneficiary or distributee, and

(B) any other person who under section nine hundred seventy-five of

this article is personally liable for any part of the tax imposed by

this article, and

(C) an executor to the extent of his personal liability under section

nine hundred seventy-five of this article for the tax imposed by this

article;

and in subsection (d) of such section, the reference to subsection (e)

of section six hundred ninety-seven of this chapter shall mean section

nine hundred ninety-four of this article.