New York Consolidated Laws, Surrogate's Court Procedure Act - SCP § 725. Rules relating to estate valuation after letters

The chief administrator of the courts shall promulgate rules to insure that, after letters have been granted to a fiduciary and the fee based on the initial value of the estate has been paid, the court is notified of the actual value of the estate as subsequently shown by a tax return filed under article twenty-six of the tax law,  1 by a proceeding under such article, by any proceeding in surrogate's court involving such estate, or by the filing with the court of such other papers or documents as such rules shall prescribe.