§ 7301 — Definitions

As used in this chapter:
(1) “Estate” means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this State.
(2) “Person” means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency.
(3) “Person interested in the estate” means any person entitled to receive, or who has received, from a decedent or by reason of the death of a decedent any property or interest therein included in the decedent’s estate. It includes a personal representative, guardian, and trustee.
(4) “State” means any state, territory, or possession of the United States, the District of Columbia, and the Commonwealth of Puerto Rico.
(5) “Tax” means the federal estate tax and the estate tax payable to this State and interest and penalties imposed in addition to the tax.
(6) “Fiduciary” means executor, administrator of any description, and trustee. (Added 1975, No. 240 (Adj. Sess.), § 11.)