§ 28A-27-1. Definitions.
Article27.
Apportionment of FederalEstate Tax.
§ 28A‑27‑1. Definitions.
For the purposes of thisArticle:
(1) "Estate"means the gross estate of a decedent as determined for the purpose of thefederal estate tax.
(2) "Fiduciary"includes a personal representative and a trustee.
(3) "Person"means any individual, partnership, association, joint stock company,corporation, governmental agency, including any multiples or combinations ofthe foregoing as, for example, individuals as joint tenants.
(4) "Personinterested in the estate" means any person, including a personalrepresentative, guardian, or trustee, entitled to receive, or who has received,from a decedent while alive or by reason of the death of a decedent anyproperty or interest therein included in the decedent's taxable estate.
(5) "State"means any state, territory, or possession of the United States, the District ofColumbia, or the Commonwealth of Puerto Rico.
(6) "Tax"means the net Federal Estate Tax due, after application of any availableunified transfer tax credit, and interest and penalties imposed in addition tothe tax. (1985 (Reg. Sess., 1986), c. 878, s. 1.)