N.Y. TAX Law § 1811
This is the official text of N.Y. TAX Law § 1811, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.
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Estate, gift and transfer taxes
Official statutory text
§ 1811. Estate, gift and transfer taxes. Wrongful entry into safe\ndeposit box.--Any person who enters a safe deposit box of a decedent, or\na box standing in the joint names of such a decedent and one or more\npersons, with knowledge of the death of the lessee of such box, which\nentry results in an evasion of the tax imposed by article twenty-six of\nthis chapter shall be guilty of a misdemeanor.\n
Status: in_force · Read it on the official government site
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