{"data":{"id":"us-ny/n.y.-tax-law-979-a","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 979-a","heading":"Notification by surrogate to commissioner concerning tax","body":"§ 979-a. Notification by surrogate to commissioner concerning tax. A\nsurrogate, in his discretion, may notify the commissioner of taxation\nand finance of any and all matters which come to the surrogate's\nattention as a result of any proceeding commenced in surrogate's court,\nor the filing therein of papers or documents, and which affect the tax\nimposed by this article.","path":["Tax Law","Article 26. Estate Tax","Part 2. Returns and Payment of Tax"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/979-A","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"16ccf1f861832002d8bf30da31be1a0465950f9747dcb3dcf734fbc589b2c989","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-979","next":"us-ny/n.y.-tax-law-980"},"notice":"GroundRules: Original legal text. Not legal advice."}