N.Y. Tax Law 974 – Payment of tax
Current as of: 2024 | Check for updates
|
Other versions
§ 974. Payment of tax. (a) General. The tax imposed by this article shall without assessment, or notice and demand be paid at the time prescribed in this article by the executor, subject to being by him charged against and collected from the persons interested in the estate, to the commissioner of taxation and finance.
Terms Used In N.Y. Tax Law 974
- persons interested in the estate: shall include all persons who may be entitled to receive or who have received any property or interest which is required to be included in the gross estate of a decedent, or any benefit whatsoever with respect to any such property or interest, whether under a will, or intestacy, or by reason of any of the transfers, trusts, estates, interests, rights, powers and relinquishments of powers which are required to be included in the gross estate. See N.Y. Tax Law 951-A
(b) Payment. The entire tax due shall, unless otherwise provided in this article, be paid on or before the date fixed for filing the return required under this article.
(c) Cross reference. For interest on underpayment, see sections six hundred eighty-four and nine hundred ninety of this chapter.