{"data":{"id":"us-ny/n.y.-tax-law-980","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 980","heading":"Change of election","body":"§ 980. Change of election. The commissioner of taxation and finance\nmay change, by regulation, any election expressly authorized by this\narticle in order to conform such election to its equivalent federal\nelection.","path":["Tax Law","Article 26. Estate Tax","Part 2. Returns and Payment of Tax"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/980","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"6039d18520bfe03ba02a7bb2595dae452602ff2c8e8cd01e5b1e0bcde90e7a1c","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-979-a","next":"us-ny/n.y.-tax-law-981"},"notice":"GroundRules: Original legal text. Not legal advice."}