N.Y. EPT Law § 12-1.1

§ 12-1.1 Liability of distributees and testamentary beneficiaries\n (a) Subject to the other provisions of this article, distributees and\ntestamentary beneficiaries are liable, in an action, to the extent of\nthe value of any property received by them as such, for the debts and\nreasonable funeral expenses of a decedent, the expenses of administering\nhis estate and all taxes for which the estate is liable, which have not\npreviously been recovered from the personal representative or from any\nother source described in paragraph (b).\n (b) No liability may be imposed upon such distributees or testamentary\nbeneficiaries, under paragraph (a), unless plaintiff establishes\nsatisfactorily to the court that he cannot fully satisfy his claim:\n (1) Because there is insufficient property of the estate available for\nsuch purpose in the hands of the personal representative;\n (2) By action against persons prior in liability to the defendant,\nunder paragraph (a) of 12-1.2, because such persons are not amenable to\nsuit in this state, are insolvent or for any other reason cannot be made\nto answer for their liabilities; or\n (3) By the enforcement, under 3-3.6, of any lien, security interest or\nother charge he holds against property of the decedent specifically\ndisposed of by will or passing to a distributee, or against the proceeds\nof any policy of insurance on the life of the decedent payable to a\nnamed beneficiary.\n