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