N.Y. TAX Law § 979

§ 979. Report of change in federal taxable estate, adjusted taxable\ngifts, additional estate tax imposed by section 2032A of the internal\nrevenue code. (a) General. If the amount of the federal taxable estate\nreported on the federal estate tax return for an estate is changed or\ncorrected by the United States internal revenue service or other\ncompetent authority, the executor shall report such change or correction\nin the federal taxable estate within ninety days after the final\ndetermination of such change or correction or as otherwise required by\nthe commissioner of taxation and finance, and shall concede the accuracy\nof such determination or state wherein it is erroneous. Any executor\nfiling an amended federal estate tax return shall also file within\nninety days thereafter an amended return under this article, and shall\ngive such further information as the commissioner may require. The\ncommissioner may by regulation prescribe such exceptions to the\nrequirements of this section as he or she deems appropriate.\n (b) Final federal determination. The executor of every estate which is\nsubject to the United States estate tax shall file with the commissioner\nof taxation and finance a copy of the final federal determination\nthereof forthwith after the same is made.\n