Wyoming § 2-10-102 Definitions

Wyoming Statutes

§ 2-10-102 — Definitions

Wyoming § 2-10-102

Title 02Wills, Decedents' Estates and Probate Code

Ch. 10TAX APPORTIONMENT

This text of Wyoming § 2-10-102 (Definitions) is published on Counsel Stack Legal Research, covering Wyoming primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wyo. Stat. Ann. § 2-10-102 (2026).

Text

(a)As used in W.S. 2-10-101 through 2-10-110:

(i)"Estate" means the gross estate of a decedent as determined for the purpose of federal estate tax;

(ii)"Fiduciary" means executor, administrator of any description, and trustee;

(iii)"Person" means any individual, partnership, association, joint stock company, corporation, government, political subdivision of a government, governmental agency or local governmental agency;

(iv)"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;

(v)"State" means any state, territory or possession of the United States, the District of

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(a) As used in W.S. 2-10-101 through 2-10-110:
(i) "Estate" means the gross estate of a decedent as
determined for the purpose of federal estate tax;
(ii) "Fiduciary" means executor, administrator of any
description, and trustee;
(iii) "Person" means any individual, partnership,
association, joint stock company, corporation, government,
political subdivision of a government, governmental agency or
local governmental agency;
(iv) "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;
(v) "State" means any state, territory or possession
of the United States, the District of Columbia and the
Commonwealth of Puerto Rico;
(vi) "Tax" means the federal estate tax and interest
and penalties imposed in addition to the tax;
(vii) "This act" means W.S. 2-10-101 through