Section 971. Estate tax returns

(a) Returns by executor. (1) Residents. In
  the case of the estate of every individual dying on  or  after  February
  first,  two thousand, who at his or her death was a resident of New York
  state, if his or her executor is required to file a return with  respect
  to  the federal estate tax (determined as if the limitation contained in
  subsection (a) of section nine hundred fifty-one of  this  article  were
  applicable in determining whether such executor is required to file such
  federal  return),  the  executor shall make a return with respect to the
  estate tax imposed by section nine hundred fifty-two of this article.
    (2) Nonresidents. In the case of the estate of every individual who at
  his or her death was not a resident of New York state,  if  his  or  her
  executor is required to file a return with respect to the federal estate
  tax  (determined  as  if  the  limitation contained in subsection (a) of
  section nine hundred  fifty-one  of  this  article  were  applicable  in
  determining  whether  such  executor  is  required  to file such federal
  return) and if such individual's federal gross estate includes  real  or
  tangible personal property having an actual situs in New York state, the
  executor  shall  make a return with respect to the estate tax imposed by
  section nine hundred sixty of this article.
    (b) Joint fiduciaries. If two or more executors  are  acting  jointly,
  the return may be made by any one of them.
    (c) Tax a debt. Any tax under this article, and any increase, interest
  or  penalty  thereon, shall, from the time of the death of the decedent,
  be a debt owed by the estate of the decedent and from the time it is due
  and payable, be a personal debt of the person liable to pay the same, to
  the state of New York.
    (d) Cross reference. For requirement of filing  federal  returns,  see
  subsection (b) of section nine hundred seventy-seven of this article.