(a) General. The tax imposed by this article shall without assessment, or notice and demand be paid at the time prescribed in this article by the executor, subject to being by him charged against and collected from the persons interested in the estate, to the commissioner of taxation and finance. (b) Payment. The entire tax due shall, unless otherwise provided in this article, be paid on or before the date fixed for filing the return required under this article. (c) Cross reference. For interest on underpayment, see sections six hundred eighty-four and nine hundred ninety of this chapter.
New York Legal Code