(d) Waivers shall be required for the balance remaining in such accounts only if such balance, plus other deposits and assets at the same bank belonging to or standing in the name of said decedent dying after June 30, 1978, or in the joint names of such a decedent and one or more other persons, 10 days after the date of death, are in excess of $30,000. In the case of a decedent dying before July 1, 1978, waivers are required if such balance plus such other deposits are in excess of $2,000. The form of notice to be mailed by the bank to the State Tax Commission is as follows:

NOTICE OF PAYMENTS OR CERTIFICATIONS _____

To: State Tax Commission Audit Division-Estate Tax Section State Campus Albany, N.Y. 12227

Name of decedent Date of death Residence address

Notice is hereby given that the undersigned has paid or certified checks for a total amount in excess of $30,000 drawn on the account or accounts of the decedent named:

Balance on the date of death _____ Total amount of checks paid or certified within 10 days after death _____

Balance _____

(Paying or Certifying Bank)

(Address)

By: (Officer)

Note:

The above notice, in duplicate, must be mailed within 45 days after date of decedent's death.