Wyoming Statutes
Chapter 10 - Tax Apportionment
Section 2-10-102 - Definitions.

2-10-102. Definitions.
(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 2-10-110.

Structure Wyoming Statutes