New York Statutes
§ 270-B — Exemption of certain transfers to legatees and others
New York § 270-B
This text of New York § 270-B (Exemption of certain transfers to legatees and others) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.Y. Tax § 270-B (2026).
Text
§ 270-b. Exemption of certain transfers to legatees and others. The\ntax imposed by sections two hundred seventy and two hundred seventy-a of\nthis chapter shall not be imposed upon any deliveries or transfers by an\nexecutor or administrator to a legatee, heir or distributee of shares or\ncertificates of stock if it is shown to the satisfaction of the tax\ncommission that the value of such shares or certificates is not greater\nthan the amount of the tax that would otherwise be imposed on such\ndelivery or transfer.\n
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New York § 270-B, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/270-B.