A male person named in a will to carry out the decedent |
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Delaware |
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means any executor of the will or administrator of the estate of a decedent except an ancillary administrator Delaware Code Title 30 Sec. 1701 |
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Iowa |
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includes administrator, and the term “administrator” includes executor, where the subject matter justifies such use Iowa Code 4.1 |
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Kansas |
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includes an administrator where the subject matter applies to an administrator Kansas Statutes 77-201 |
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Maryland |
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includes an administrator and a personal representative |
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Missouri |
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includes administrator where the subject matter applies to an administrator Missouri Laws 1.020 |
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New Hampshire |
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any executor of the will or administrator of the estate of a decedent, except an ancillary administrator New Hampshire Revised Statutes 90:1 |
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New York |
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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 N.Y. Tax Law 951-A |
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North Dakota |
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includes administrator and “administrator” includes executor North Dakota Code 1-01-49 |
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South Carolina |
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means personal representative as defined in item (9) of this section South Carolina Code 12-16-20 |
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Tennessee |
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includes administrator, and any other person liable for the payment of the federal estate tax Tennessee Code 67-8-202 |
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includes an administrator, where the subject matter applies to an administrator Tennessee Code 1-3-105 |
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means any executor of the will or administrator of the estate of a decedent, except an ancillary administrator Tennessee Code 67-8-501 |
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Utah |
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includes “administrator” when the subject matter justifies the use Utah Code 68-3-12.5 |
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Vermont |
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includes administrator with the will annexed |
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means the executor or administrator of the estate of the decedent or, if there is no executor or administrator appointed, qualified, and acting within Vermont, then any person in actual or constructive possession of any property of the decedent |
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Washington |
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means a personal representative of the estate of a decedent appointed by will and the term may be used in lieu of “personal representative” wherever required by context Washington Code 11.02.005 |