In this chapter:

(1)  “Estate” means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate and transfer taxes payable as provided by this title;

(2)  “Fiduciary” means executor, administrator of any description, and trustee;

(3)  “Person” means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency;

(4)  “Person interested in the estate” means any person, including a personal representative, guardian, or trustee, entitled to receive, or who has received, from a decedent while alive or by reason of the death of a decedent any property or interest in property included in the decedent’s taxable estate;

(5)  “State” means any state, territory, or possession of the United States, the District of Columbia, or the Commonwealth of Puerto Rico; and

(6)  “Tax” means the federal estate tax and the estate and transfer taxes payable as provided by this title and interest and penalties imposed in addition to the tax.

History of Section.
P.L. 1971, ch. 155, § 1.