N.Y. Tax Law Section 1811
Estate, gift and transfer taxes

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 26 (Estate Tax)article twenty-six of this chapter shall be guilty of a misdemeanor.

Source: Section 1811 — Estate, gift and transfer taxes, https://www.­nysenate.­gov/legislation/laws/TAX/1811 (updated Sep. 22, 2014; accessed Jan. 18, 2025).

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Accessed:
Jan. 18, 2025

Last modified:
Sep. 22, 2014

§ 1811’s source at nysenate​.gov

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