2017 New York Laws
EPT - Estates, Powers & Trusts
Article 1 - General Provisions
Part 2 - Definitions
1-2.12 - Person

1-2.12 Person

The term "person" includes a natural person, an association, board, any corporation, whether municipal, stock or non-stock, court, governmental agency, authority or subdivision, partnership or other firm and the state.


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