2015 New York Laws
TAX - Tax
Article 26 - ESTATE TAX
Part 1 - (951 - 961) COMPUTATION OF TAX
951-A - Definitions.

 951-a. Definitions. When used in this article:
(a)  The  term  "executor"  means the executor or administrator of the
  estate of the decedent, or, if there is  no  executor  or  administrator
  appointed,  qualified and acting, then any person or entity in actual or
  constructive possession of any property of the decedent.
(b)  The  term  "person"  includes  an  individual,   a   trustee,   a
  corporation,  an  association,  a  joint-stock company, a partnership, a
  limited liability company and a bank.
(c) The term "tangible personal  property"  means  corporeal  personal
  property,  including  money  held  for numismatic purposes, and does not
  include deposits in banks,  mortgages,  debts,  receivables,  shares  of
  stock,  bonds,  notes,  credits,  evidences  of an interest in property,
  evidences of debt, or choses in action generally.
(d) The term "persons interested in  the  estate"  shall  include  all
  persons who may be entitled to receive or who have received any property
  or  interest  which  is required to be included in the gross estate of a
  decedent, or any benefit whatsoever with respect to any such property or
  interest, whether under a will, or intestacy, or by reason of any of the
  transfers,   trusts,   estates,   interests,    rights,    powers    and
  relinquishments of powers which are required to be included in the gross
  estate.
(e)    The  term  "taxpayer"  means the estate of the decedent and any
  other person subject to or liable for any tax imposed by this article.