Home/New York/Statutes/Law TAX: Tax/Part 2: Returns and Payment of Tax/Art. 26: Estate Tax/§ 980
New York Statutes

§ 980 — Change of election

New York·Law TAX Tax·Part 2 Returns and Payment of Tax·Art. 26 Estate Tax
§ 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.\n

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Related

New Jersey v. Bessent; Village of Scarsdale v. IRS
(Second Circuit, 2025)

Nearby Sections

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Discharge from liability
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Lien for estate tax
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Surrogates; assistants and clerks; district tax attorneys
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