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New York Consolidated Laws

4

Procedure and Administration

990Applicability of other tax law provisions 991Interest accrual relief for additional tax attributable to newly-discovered abandoned property 992Addition to tax in the case of valuation understatement 994Secrecy requirement and penalties for violation 997Extensions of time for payment of estate tax where estate consists largely of interest in closely held businesses 998Petition to the surrogate's court and appeal 999Deposit and disposition of revenue 999-AAppendix to article twenty-six