§ 981. Discharge from liability.
(a)Certificate of no tax due. If a\nreturn has been filed and the commissioner of taxation and finance\ndetermines that no tax is due, he shall issue to the executor a\ncertificate that no tax is due.\n (b) Final receipt for tax due. If a return has been filed and the\ncommissioner of taxation and finance is satisfied that the tax paid is\nthe full amount of tax due, he shall issue to the executor a final\nreceipt for tax due.\n (c) Final receipt for agreed tax. If the commissioner of taxation and\nfinance enters into an agreement under section nine hundred\nseventy-eight of this article (relating to compromise agreements in\ncases of disputed domicile) and if the amount due under such section is\npaid, he shall issue to the executor a final receipt fo
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§ 981. Discharge from liability. (a) Certificate of no tax due. If a\nreturn has been filed and the commissioner of taxation and finance\ndetermines that no tax is due, he shall issue to the executor a\ncertificate that no tax is due.\n (b) Final receipt for tax due. If a return has been filed and the\ncommissioner of taxation and finance is satisfied that the tax paid is\nthe full amount of tax due, he shall issue to the executor a final\nreceipt for tax due.\n (c) Final receipt for agreed tax. If the commissioner of taxation and\nfinance enters into an agreement under section nine hundred\nseventy-eight of this article (relating to compromise agreements in\ncases of disputed domicile) and if the amount due under such section is\npaid, he shall issue to the executor a final receipt for tax due.\n (d) Discharge of executor upon accounting. If a return is required to\nbe filed under section nine hundred seventy-one of this article, except\nas provided in subdivision three of section eighteen hundred four of the\nsurrogate's court procedure act, no executor shall be entitled to a\nfinal accounting or discharge in the surrogate's court unless he has\nfiled with the surrogate's court a certificate under subsection (a) or a\nfinal receipt under subsection (b) or (c) of this section. For\nadditional requirement in case of the estate of a nonresident, see\nsection nine hundred seventy-one-a of this article.\n (e) Duplicate certificate or receipt. Any person interested in the\nestate shall, upon request, be entitled to a duplicate certificate of no\ntax due or duplicate final receipt for tax due or for agreed tax upon\nthe payment of ten dollars to the commissioner of taxation and finance.\n (f) Record of access to safe deposit boxes. The commissioner of\ntaxation and finance may by regulation prescribe requirements for safe\ndeposit companies, trust companies, banks, corporations, firms or other\npersons holding safe deposit boxes for rental to the public to maintain\nand retain records as to the persons who have had access to such safe\ndeposit boxes.\n (g) Cross reference. For criminal penalties for unlawful entry of safe\ndeposit box, see article thirty-seven of this chapter.\n