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.
State Law
Florida
means the gross estate as determined under the provisions of the applicable federal revenue act Florida Statutes 198.01
Hawaii
means gross estate as defined and used in sections 2031 to 2046 of the Internal Revenue Code Hawaii Revised Statutes 236D-2, Hawaii Revised Statutes 236E-2
Idaho
means , with respect to an estate tax, all interests in property subject to the tax Idaho Code 15-3-1302
Michigan
means the gross estate determined under the internal revenue code Michigan Laws 205.256
South Carolina
means “gross estate” as defined in Internal Revenue Code Section 2031 South Carolina Code 12-16-20
Utah
means “gross estate” as defined in Section 2031, Internal Revenue Code Utah Code 59-11-102
Virginia
means “gross estate” as defined in § 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered, or the successor provision of the laws of the United States Virginia Code 58.1-901
West Virginia
means the gross estate of the decedent as defined in Section 2031 (or Section 2103 in the case of an alien) of the United States Internal Revenue Code of 1954, as amended or renumbered, or in successor provisions of the laws of the United States West Virginia Code 11-11-2