New York Consolidated Laws, Tax Law - TAX § 979. Report of change in federal taxable estate, adjusted taxable gifts, additional estate tax imposed by section 2032A of the internal revenue code

(a) General.--If the amount of the federal taxable estate reported on the federal estate tax return for an estate is changed or corrected by the United States internal revenue service or other competent authority, the executor shall report such change or correction in the federal taxable estate within ninety days after the final determination of such change or correction or as otherwise required by the commissioner of taxation and finance, and shall concede the accuracy of such determination or state wherein it is erroneous. Any executor filing an amended federal estate tax return shall also file within ninety days thereafter an amended return under this article, and shall give such further information as the commissioner may require. The commissioner may by regulation prescribe such exceptions to the requirements of this section as he or she deems appropriate.

(b) Final federal determination.--The executor of every estate which is subject to the United States estate tax shall file with the commissioner of taxation and finance a copy of the final federal determination thereof forthwith after the same is made.