Section 951-A. Definitions  


Latest version.
  • When used in this article:
        (a)  The  term  "executor"  means the executor or administrator of the
      estate of the decedent, or, if there is  no  executor  or  administrator
      appointed,  qualified and acting, then any person or entity in actual or
      constructive possession of any property of the decedent.
        (b)  The  term  "person"  includes  an  individual,   a   trustee,   a
      corporation,  an  association,  a  joint-stock company, a partnership, a
      limited liability company and a bank.
        (c) The term "tangible personal  property"  means  corporeal  personal
      property,  including  money  held  for numismatic purposes, and does not
      include deposits in banks,  mortgages,  debts,  receivables,  shares  of
      stock,  bonds,  notes,  credits,  evidences  of an interest in property,
      evidences of debt, or choses in action generally.
        (d) The term "persons interested in  the  estate"  shall  include  all
      persons who may be entitled to receive or who have received any property
      or  interest  which  is required to be included in the gross estate of a
      decedent, or any benefit whatsoever with respect to any such property or
      interest, whether under a will, or intestacy, or by reason of any of the
      transfers,   trusts,   estates,   interests,    rights,    powers    and
      relinquishments of powers which are required to be included in the gross
      estate.
        (e)    The  term  "taxpayer"  means the estate of the decedent and any
      other person subject to or liable for any tax imposed by this article.