Statute · New York Tax Law
N.Y. Tax Law § 974 — Payment of tax
N.Y. Tax Law § 974
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 974. Payment of tax. (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…
Citator
N.Y. Tax Law § 974 — Payment of tax is in force in the current edition of the Code, and nothing recorded condemns it.
§ 974. Payment of tax. (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.