Mississippi Code
Chapter 10 - Uniform Estate Tax Apportionment Act
§ 27-10-5. Definitions

In this chapter:
"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;
"Fiduciary" means executor, administrator of any description, and trustee;
"Person" means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency;
"Person interested in the estate" means any person including an executor, administrator, guardian, conservator or trustee, entitled to receive, or who has received, from a decedent while alive or by reason of the death of a decedent any property or interest therein included in the decedent's taxable estate;
"State" means any state, territory, or possession of the United States, the District of Columbia, or the Commonwealth of Puerto Rico; and
"Tax" means the federal estate tax and the additional estate tax imposed by the State of Mississippi and interest and penalties imposed in addition to the tax.

Structure Mississippi Code