(a) For all persons who die on or after May 26, 1990, for whom an estate tax return is required to be filed pursuant to section 971 of the Tax Law, if a petition for probate or administration was filed with the Surrogate's Court, the person required to file the tax return shall file a copy of the tax return with such Surrogate's Court, pursuant to section 972(c) of the Tax Law, within 10 days of filing the original tax return with the Commissioner of Taxation and Finance; provided, however, this section shall not apply where the decedent died on or after February 1, 2000 and the Surrogate's Court in which the petition for probate or administration was filed has not adopted a rule pursuant to section 972(c) of the Tax Law requiring the filing of a copy of the tax return with such court.

(b) Failure to file a copy of the estate tax return when required pursuant to this section together with any filing fee required pursuant to law shall authorize the court to compel an accounting pursuant to SCPA 2205 and may constitute grounds for revocation of letters, imposition of a surcharge or disallowance of commissions or legal fees.