§ 951-a. General provisions and definitions. When used in this\narticle:\n (a) The term "executor" means the executor or administrator of the\nestate of the decedent, or, if there is no executor or administrator\nappointed, qualified and acting, then any person or entity in actual or\nconstructive possession of any property of the decedent.\n (b) The term "person" includes an individual, a trustee, a\ncorporation, an association, a joint-stock company, a partnership, a\nlimited liability company and a bank.\n (c) The term "tangible personal property" means corporeal personal\nproperty, including money held for numismatic purposes, and does not\ninclude deposits in banks, mortgages, debts, receivables, shares of\nstock, bonds, notes, credits, evidences of an interest in property,\nevid
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§ 951-a. General provisions and definitions. When used in this\narticle:\n (a) The term "executor" means the executor or administrator of the\nestate of the decedent, or, if there is no executor or administrator\nappointed, qualified and acting, then any person or entity in actual or\nconstructive possession of any property of the decedent.\n (b) The term "person" includes an individual, a trustee, a\ncorporation, an association, a joint-stock company, a partnership, a\nlimited liability company and a bank.\n (c) The term "tangible personal property" means corporeal personal\nproperty, including money held for numismatic purposes, and does not\ninclude deposits in banks, mortgages, debts, receivables, shares of\nstock, bonds, notes, credits, evidences of an interest in property,\nevidences of debt, or choses in action generally.\n (d) The term "persons interested in the estate" shall include all\npersons who may be entitled to receive or who have received any property\nor interest which is required to be included in the gross estate of a\ndecedent, or any benefit whatsoever with respect to any such property or\ninterest, whether under a will, or intestacy, or by reason of any of the\ntransfers, trusts, estates, interests, rights, powers and\nrelinquishments of powers which are required to be included in the gross\nestate.\n (e) The term "taxpayer" means the estate of the decedent and any other\nperson subject to or liable for any tax imposed by this article.\n (f) Tax treatment of charitable contributions for determining\ndomicile. Notwithstanding any other provision of any other law to the\ncontrary, the making of a financial contribution, gift, bequest,\ndonation or any other financial instrument or pledge in any amount or\nthe donation or loan of any object of any value, or the volunteering,\ngiving or donation of uncompensated time, or any combination of the\nforegoing, considered a charitable contribution under subsection (c) of\nsection one hundred seventy of the internal revenue code, or to a\nnot-for-profit organization, as defined in subdivision seven of section\none hundred seventy-nine-q of the state finance law, shall not be used\nin any manner to determine where an individual is domiciled at the time\nof his or her death.\n