Any safe deposit company, trust company, corporation, bank or other institution may deliver the contents of a safe deposit box to the representatives of the estate of a deceased person in whose name the box was registered, and who was, at the time of death, a nonresident of this State, without obtaining the consent of the State Tax Commission, provided notice of the intended delivery is mailed or delivered to said commission at Albany, New York.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 360.3