Section 982. Lien for estate tax

(a) General. Unless the tax imposed by
  this article is sooner paid in  full,  it  shall  be  a  lien  upon  all
  property  includible  in  the  New York gross estate of the decedent for
  fifteen years from the date of death of the decedent, except  that  such
  part  of the New York gross estate as is used for the payment of charges
  against the estate and expenses of its administration,  allowed  by  any
  court  having  jurisdiction  thereof, shall be divested of such lien. In
  the case of a decedent who at his death was not a resident of  New  York
  state,  the  lien  shall apply to all property subject to tax under this
  article.
    (b) Prior mortgages on real property. The lien under subsection (a) of
  this section shall be subject to the lien of any  mortgage  indebtedness
  on  real  property incurred in good faith prior to the time when the tax
  under this article became a lien. Such real property  may  be  sold  and
  conveyed  free  from  any  such  tax lien in an action to foreclose such
  mortgage to which the people of the state of New York  shall  have  been
  made  a  party  defendant by reason of the existence of the lien for the
  tax. The lien may then attach to any surplus moneys  which  result  from
  such  sale,  to be determined in the proceedings for the distribution of
  such surplus moneys.
    (c) Discharge of lien.--Subject to such rules or  regulations  as  the
  commissioner  may prescribe, the commissioner may issue a certificate of
  discharge of any or all of the property subject to the lien  imposed  by
  this  section if he or she finds that the liability secured by such lien
  has been fully satisfied or provided  for,  upon  application  for  such
  discharge. A certificate of discharge issued under this subsection shall
  be  held  conclusive  that  the  lien  upon  the property covered by the
  certificate is extinguished.
    (d) Recording of certificate of discharge. A certificate of  discharge
  issued  under  subsection  (c)  of  this  section may be recorded in the
  office of the recording  officer  of  the  county  where  real  property
  described therein is situated.
    (e)  Power  of executor to sell. The executor shall have full power to
  sell so much of the property of the estate as will enable him to pay the
  tax imposed by this article in the same manner that he is  permitted  by
  law to do for payment of debts of the estate.