Section 977. Requirements concerning returns, notices, records and statements

(a) General. The commissioner of taxation  and  finance  may  prescribe regulations as to the keeping of records, the content and form
  of  returns,  statements or other documents, and the filing of copies of
  federal estate tax returns  and  determinations.  The  commissioner  may
  require  any  executor  or  other  person, by regulation, instruction or
  notice served upon such person,  to  make  such  returns  or  documents,
  render  such  statements,  or  keep such records as the commissioner may
  deem sufficient to show whether or not such executor or other person  is
  liable under this article for tax.
    (b) Federal return. (1) If a federal estate tax return is required for
  federal  estate tax purposes, a copy thereof, together with such summary
  and additional information as the commissioner of taxation  and  finance
  may prescribe, shall be filed with the return of tax under this article.
    For  the  purposes  of  this article, the phrase "return, statement or
  other document" shall include a copy of the federal estate  tax  return,
  document or statement.
    (2)  If a federal estate tax return is not required for federal estate
  tax purposes, the return of tax under this article  shall  include  such
  schedules  and  information  as the commissioner of taxation and finance
  shall prescribe.
    (c) Identifying numbers. (1) When  required  by  the  commissioner  of
  taxation and finance:
    (A)  Inclusion  in returns. Any person required under the authority of
  this article to make a return, statement, or other document,  or  copies
  thereof,  shall include in such return, statement, or other document, or
  copies thereof,  such  identifying  number  as  may  be  prescribed  for
  securing proper identification of such person, or of the decedent.
    (B)  Furnishing  number  to  other persons. Any person with respect to
  whom a return,  statement,  or  other  document,  or  copy  thereof,  is
  required  under  the  authority  of  this  article to be made by another
  person shall furnish to such other person such identifying number as may
  be prescribed for securing his proper identification.
    (C) Furnishing number of another person. Any person required under the
  authority of  this  article  to  make  a  return,  statement,  or  other
  document, or copy thereof, with respect to another person, shall request
  from such other person, and shall include in any such return, statement,
  or  other  document,  or copy thereof, such identifying number as may be
  prescribed for securing proper identification of such other person.
    (2) Limitation. For purposes of subparagraphs (B) and (C) of paragraph
  (1) of this subsection, a  return,  statement,  or  other  document,  or
  copies  thereof,  of  an  estate, with respect to its liability for tax,
  shall be considered as a return, statement, or other document, or copies
  thereof, with respect to each beneficiary  of  such  estate  under  this
  article.
    (3)  Requirement  of information. For purposes of this subsection, the
  commissioner of taxation and  finance  is  authorized  to  require  such
  information  as  may be necessary to assign an identifying number to any
  person or estate.
    (4) Use of social security account number. The social security account
  number issued to an individual may, except as otherwise specified by the
  commissioner of taxation and finance, be used as the identifying  number
  for such individual for purposes of this title.
    (d)  Notice  of  qualification  as executor. Every executor shall give
  notice of his qualifications as such to the commissioner of taxation and
  finance in such manner and at such  time  as  may  be  required  by  the
  commissioner.  The  commissioner  may  provide  such exemptions from the
  requirements of this section as he deems proper.