{"data":{"id":"us-ny/n.y.-tax-law-1811","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1811","heading":"Estate, gift and transfer taxes","body":"§ 1811. Estate, gift and transfer taxes. Wrongful entry into safe\ndeposit box.--Any person who enters a safe deposit box of a decedent, or\na box standing in the joint names of such a decedent and one or more\npersons, with knowledge of the death of the lessee of such box, which\nentry results in an evasion of the tax imposed by article twenty-six of\nthis chapter shall be guilty of a misdemeanor.","path":["Tax Law","Article 37. Crimes and Other Offenses, Seizures and Forfeitures","Part 3. Other Taxes"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1811","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"8c4716e8426f147e6c0e1ad854d3d14369df6c667b71d09a3c0a41c0fe39223f","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1809","next":"us-ny/n.y.-tax-law-1812"},"notice":"GroundRules: Original legal text. Not legal advice."}