The Surrogate has no authority to waive interest, if the estate tax is not paid within eighteen months after its accrual and no extension has been secured for its payment.
The terms of the tax statute cannot be varied by the Surrogate. It must be enforced as written. (Tax Law, § 249-z, subd. 1.)
No court possesses any inherent power to vary the terms of an express statute. (Matter of Zweig, 145 Misc. 839; Matter...
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