PART II-A. ESTATE TAX APPORTIONMENT LAW
§2431. Definitions
Unless the context clearly indicates otherwise, the following terms have the meaning ascribed to them in this Section:
(1) "Court" means the court having jurisdiction of the succession of the deceased;
(2) "Estate" means the gross estate of a deceased as determined for the purpose of Federal estate tax;
(3) "Fiduciary" means executor, administrator of any description, and trustee;
(4) "Person" means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency;
(5) "Person interested in the estate" means any person entitled to receive, or who has received, from a deceased person or by reason of his death, any property or interest therein included in the estate of the deceased. It includes a personal representative, tutor, curator, and trustee;
(6) "State" means any state, territory, or possession of the United States, the District of Columbia, and the Commonwealth of Puerto Rico;
(7) "Tax" means the Federal estate tax and the Louisiana estate transfer tax, and includes interest and penalties imposed or accrued thereunder.
Added by Acts 1960, No. 362, §1; Acts 2010, No. 175, §2.
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