For purposes of this chapter, a ‘nonresident estate or trust’ means an estate or trust that is not a resident. [1969 c.493 § 47; 1997 c.325 § 43]

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[1953 c.304 § 38; 1963 c.283 § 2; 1963 c.627 § 7 (referred and rejected); repealed by 1969 c.493 § 99]

[1955 c.608 § 2; repealed by 1969 c.493 § 99]