New York § 1811 Estate, gift and transfer taxes

New York Statutes

§ 1811 — Estate, gift and transfer taxes

New York § 1811

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Part 3Other Taxes

Art. 37Crimes and Other Offenses, Seizures and Forfeitures

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Bluebook

N.Y. Tax § 1811 (2026).

Text

  § 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.\n

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§ 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.\n