Section 1021. Definitions

For   purposes   of   this   article:   (a)
  Generation-skipping transfer. The  term  "generation-skipping  transfer"
  includes  every  transfer  subject  to  the  tax  imposed by section two
  thousand six hundred one of the internal revenue  code  which  qualifies
  for  the credit for generation-skipping transfer taxes under section two
  thousand six hundred four of the internal revenue code.
    (b) New York property. The term "New York property" includes (i)  real
  property situated in this state, (ii) tangible personal property with an
  actual  situs  in  this state, (iii) intangible personal property within
  this state employed in carrying on a trade, business  or  occupation  in
  this  state  and  (iv)  intangible  personal property where the original
  transferor was a  resident  of  this  state  at  the  time  of  original
  transfer.
    (c)  Original  transferor.  The  term  "original transferor" means any
  grantor, donor, trustor or testator who by grant, gift,  trust  or  will
  makes  a transfer of real or personal property that results in a federal
  generation-skipping transfer tax  under  applicable  provisions  of  the
  internal  revenue  code.  The  term  "original transfer" shall mean such
  transfer by the "original transferor".
    (d) Person. The term "person"  includes  an  individual,  partnership,
  limited  liability  company,  society, association, joint stock company,
  corporation, estate, receiver, trustee, assignee, referee, and any other
  person  acting  in  a  fiduciary  or  representative  capacity,  whether
  appointed by a court or otherwise, and any combination of the foregoing.