Statute · New York Tax Law
N.Y. Tax Law § 1811 — Estate, gift and transfer taxes
N.Y. Tax Law § 1811
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 1811. Estate, gift and transfer taxes. Wrongful entry into safe deposit box.--Any person who enters a safe deposit box of a decedent, or a box standing in the joint names of such a decedent and one or more persons, with knowledge of the death of the lessee of such box, which entry results in…
Citator
N.Y. Tax Law § 1811 — Estate, gift and transfer taxes is in force in the current edition of the Code, and nothing recorded condemns it.
§ 1811. Estate, gift and transfer taxes. Wrongful entry into safe deposit box.--Any person who enters a safe deposit box of a decedent, or a box standing in the joint names of such a decedent and one or more persons, with knowledge of the death of the lessee of such box, which entry results in an evasion of the tax imposed by article twenty-six of this chapter shall be guilty of a misdemeanor.