2006 New York Code - Heirs At Law And Next Of Kin Defined



 
  § 2-1.1 Heirs at law and next of kin defined
    Whenever  used in a statute or instrument, unless a contrary intention
  is expressed therein, the term "heirs", "heirs at law", "next of kin" or
  any term of like import means the distributees, as defined in 1-2.5.

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