N.Y. Tax Law § 1811
Current through 2024 NY Law Chapter 553
Wrongful entry into safe deposit box.-Any person who enters a safe deposit box of a decedent, or a box standing in the joint names of such a decedent and one or more persons, with knowledge of the death of the lessee of such box, which entry results in an evasion of the tax imposed by article twenty-six of this chapter shall be guilty of a misdemeanor.
N.Y. Tax Law § 1811