Current as of January 01, 2021 | Updated by FindLaw Staff
Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
(a) General.--The tax imposed by this article shall without assessment, or notice and demand be paid at the time prescribed in this article by the executor, subject to being by him charged against and collected from the persons interested in the estate, to the commissioner of taxation and finance.
(b) Payment.--The entire tax due shall, unless otherwise provided in this article, be paid on or before the date fixed for filing the return required under this article.
(c) Cross reference.--For interest on underpayment, see sections six hundred eighty-four and nine hundred ninety of this chapter.
Cite this article: FindLaw.com - New York Consolidated Laws, Tax Law - TAX § 974. Payment of tax - last updated January 01, 2021 | https://codes.findlaw.com/ny/tax-law/tax-sect-974/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.