Wyoming § 2-10-102 Definitions

Wyoming Statutes

§ 2-10-102 — Definitions

Wyoming·Title 02 Wills, Decedents' Estates and Probate Code·Ch. 10 TAX APPORTIONMENT

(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

Free access — add to your briefcase to read the full text and ask questions with AI

(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