The Estates Tax Processing Unit is administratively located within the Office of Revenue and Information Management. This office is responsible for processing all tax returns; maintaining master files of registrations and licenses for all taxes; issuing tax refunds and assessments; performing all revenue accounting and distribution; and developing, implementing, and maintaining the department's data processing and communication network systems.
The office is comprised of two divisions: Information Systems Management; and Processing and Revenue Management. As their names imply, the former is concerned with the department's electronic information systems while the latter deals with the assessment, collection, and refunding of taxes. The Estates Tax Processing Unit is responsible for administering Articles 10, 10-C, and 26 of the Tax Law which deal with the payment of taxes against the transfer of property from the estates of decedents.
From the description of Article 10 estate tax files, 1885-1990. (New York State Archives). WorldCat record id: 123390059
