N.Y. Comp. Codes R. & Regs. tit. 20, § 360.3
Any safe deposit company, trust company, corporation, bank or other institution may deliver the contents of a safe deposit box to the representatives of the estate of a deceased person in whose name the box was registered, and who was, at the time of death, a nonresident of this State, without obtaining the consent of the State Tax Commission, provided notice of the intended delivery is mailed or delivered to said commission at Albany, New York.