Section 270-C. Transfers by operation of law; special exemptions

Latest version.

No
  transaction taxable under sections two hundred seventy and  two  hundred
  seventy-a  of this chapter shall be exempt because effected by operation
  of law. The tax imposed by sections two hundred seventy and two  hundred
  seventy-a  of  this  chapter  shall  not be imposed upon any delivery or
  transfer:
    1. From a decedent to his executor or administrator;
    2. From a minor to his guardian or from a guardian to  his  ward  upon
  attaining majority;

                    
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