N.Y. Comp. Codes R. & Regs. Tit. 20 § 360.3 - Delivery of contents of safe deposit boxes of nonresidents
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.
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