Former Acts Relating to. 8 245 chapter 908, Laws 1896. Matter of Watson, 171 N. Y. 256. Exemption has been extended, however, by various amendments to section 221, supra, so as to exempt many of the corporations and institutions previously taxable. 793. Limitation of Time. [§ 245, Tax Law.] The provisions of the code of civil procedure relative to the limitation of time of enforcing a civil remedy shall not apply to any proceeding or action taken to levy, appraise, assess, determine or enforce the collection of any tax or penalty prescribed by this article, and this section shall be construed as having been in effect as of date of the original enactment of the inheritance tax law, provided, however, that as to real estate in the hands of bona fide purchasers, the transfer tax shall be presumed to be paid and cease to be a lien as against such purchasers after the expiration of six years from the date of accrual.1 794. Corresponding Section of Former Acts Relating to Limitation of Time. Section 245 was revised from former section 282 of the Tax Law and added to the Transfer Tax Law by chapter 62 of the Laws of 1909, being chapter 60 of the Consolidated Laws. Reference to former section 282 and cases under that section will be found at page 337, ante. 1. Former section 282 added to the Tax Law by chap. 737, Laws of 1899, was repealed by chap. 62 of the Laws of 1909 being chapter 60 of the Consolidated Laws and section 245 containing similar provisions was added to the sections relating solely to the Transfer Tax Law. APPENDIX. DECEDENT ESTATE LAW. Chapter 13 of the Consolidated Laws, being Chapter 18 of the Laws of 1909, as amended by chapter 240 of the Article 1. Short title and definitions (§§ 1, 2). 2. Wills (88 10-48). 3. Descent and distribution (88 80-103). 4. Executors, administrators and testamentary trustees (§§ 110122). 5. Laws repealed; when to take effect (§§ 130, 131). ARTICLE 1. SHORT TITLE AND DEFINITIONS. Section 1. Short title. 2. Definitions. § 1. Short title. This chapter shall be known as the "Decedent Estate Law." § 2. Definitions. The term "will," as used in this chapter, shall include all codicils, as well as wills. |