§ 44-23-27 - Conflict of laws as to domicile – Definition of terms.
SECTION 44-23-27
§ 44-23-27 Conflict of laws as to domicile– Definition of terms. – When used in §§ 44-23-27 – 44-23-32 the following terms have thefollowing meanings:
(1) "Death tax" means any tax levied by a state on account ofthe transfer or shifting of economic benefits in property at death, or incontemplation of death, or intended to take effect in possession or enjoymentat or after death, whether denominated an "inheritance tax," "transfer tax,""succession tax," "estate tax," "death duty," "death dues," or otherwise;
(2) "Executor" means any executor of the will oradministrator of the estate of a decedent, except an ancillary administrator;
(3) "Interested person" means any person who may be entitledto receive or who has received any property or interest which may be requiredto be considered in computing the death tax of any state involved;
(4) "Taxing official" means the tax administrator in thisstate, and in any other reciprocal state the officer or body designated in thestatute of the state substantially similar to §§ 44-23-27 –44-23-32.