N.Y. TAX Law § 971

§ 971. Estate tax returns. (a) Returns by executor. (1) Residents. In\nthe case of the estate of every individual dying on or after April\nfirst, two thousand fourteen, who at his or her death was a resident of\nNew York state, his or her executor shall make a return with respect to\nthe estate tax imposed by section nine hundred fifty-two of this article\nif the decedent's federal gross estate, increased by the amount of any\ngift includible in his or her New York gross estate, exceeds the basic\nexclusion amount applicable to the decedent's date of death in paragraph\ntwo of subsection (c) of section nine hundred fifty-two of this article.\n (2) Nonresidents. In the case of the estate of every individual dying\non or after April first, two thousand fourteen, who at his or her death\nwas not a resident of New York state, if such individual's federal gross\nestate includes real or tangible personal property having an actual\nsitus in New York state, the executor shall make a return with respect\nto the estate tax imposed by section nine hundred sixty of this article\nif the decedent's federal gross estate, increased by the amount of any\ngift includible in his or her New York gross estate, exceeds the basic\nexclusion amount applicable to the decedent's date of death in paragraph\ntwo of subsection (c) of section nine hundred fifty-two of this article.\n (b) Joint fiduciaries. If two or more executors are acting jointly,\nthe return may be made by any one of them.\n (c) Tax a debt. Any tax under this article, and any increase, interest\nor penalty thereon, shall, from the time of the death of the decedent,\nbe a debt owed by the estate of the decedent and from the time it is due\nand payable, be a personal debt of the person liable to pay the same, to\nthe state of New York.\n (d) Cross reference. For requirement of filing federal returns, see\nsubsection (b) of section nine hundred seventy-seven of this article.\n