Terms Used In Virginia Code > Title 18.2 > Chapter 9 > Article 7 - Places of Amusement and Dance Halls.

• Executor: A male person named in a will to carry out the decedent
• Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.