1023 - Administration.
§ 1023. Administration. (a) Returns and payment of tax. Every person liable for the tax imposed by this article shall, on or before the fifteenth day of the fourth month after the close of the calendar year in which the generation-skipping transfer occurred, file a return in such form and containing such information as the commissioner of taxation and finance may prescribe. Such person shall pay the tax imposed on such transfer with the filing of the return. (b) Procedural provisions. (1) The provisions of this chapter applicable to the tax imposed by article twenty-six relating to a lien for unpaid tax upon property transferred which arises at the time of the decedent's death and the personal liability of various transferees for such tax and all the provisions of subsections (c), (d), (e), (f) and (h) of section six hundred fifty-one, subsections (a) and (c) of section six hundred fifty-three, section six hundred fifty-seven, subsections (a), (b) and (e) of section six hundred fifty-eight, section six hundred fifty-nine and sections six hundred eighty-one through six hundred ninety-seven and section nine hundred ninety-two of this chapter shall apply to the provisions of this article with the same force and effect as if the language of those subsections and sections had been incorporated in full into this article and had expressly referred to the tax under this article, except to the extent that any such provision is either inconsistent with or not relevant to this article and with such modification as may be necessary to adapt the language of such provisions to the tax imposed by this article. (2) Cross reference: For criminal penalties, see article thirty-seven of this chapter.