Section 981. Discharge from liability

(a) Certificate of no tax due. If a
  return has been filed and  the  commissioner  of  taxation  and  finance
  determines  that  no  tax  is  due,  he  shall  issue  to the executor a
  certificate that no tax is due.
    (b) Final receipt for tax due. If a return  has  been  filed  and  the
  commissioner  of  taxation and finance is satisfied that the tax paid is
  the full amount of tax due, he shall  issue  to  the  executor  a  final
  receipt for tax due.
    (c)  Final receipt for agreed tax. If the commissioner of taxation and
  finance  enters  into  an   agreement   under   section   nine   hundred
  seventy-eight  of  this  article  (relating  to compromise agreements in
  cases of disputed domicile) and if the amount due under such section  is
  paid, he shall issue to the executor a final receipt for tax due.
    (d)  Discharge of executor upon accounting. If a return is required to
  be filed under section nine hundred seventy-one of this article,  except
  as provided in subdivision three of section eighteen hundred four of the
  surrogate's  court  procedure  act,  no  executor shall be entitled to a
  final accounting or discharge in the surrogate's  court  unless  he  has
  filed with the surrogate's court a certificate under subsection (a) or a
  final  receipt  under  subsection  (b)  or  (c)  of  this  section.  For
  additional requirement in case of  the  estate  of  a  nonresident,  see
  section nine hundred seventy-one-a of this article.
    (e)  Duplicate  certificate  or  receipt. Any person interested in the
  estate shall, upon request, be entitled to a duplicate certificate of no
  tax due or duplicate final receipt for tax due or for  agreed  tax  upon
  the payment of ten dollars to the commissioner of taxation and finance.
    (f)  Record  of  access  to  safe  deposit  boxes. The commissioner of
  taxation and finance may by regulation prescribe requirements  for  safe
  deposit  companies, trust companies, banks, corporations, firms or other
  persons holding safe deposit boxes for rental to the public to  maintain
  and  retain  records  as to the persons who have had access to such safe
  deposit boxes.
    (g) Cross reference. For criminal penalties for unlawful entry of safe
  deposit box, see article thirty-seven of this chapter.