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.
(f) Tax treatment of charitable contributions for determining domicile. Notwithstanding any other provision of any other law to the contrary, the making of a financial contribution, gift, bequest, donation or any other financial instrument or pledge in any amount or the donation or loan of any object of any value, or the volunteering, giving or donation of uncompensated time, or any combination of the foregoing, considered a charitable contribution under subsection (c) of section one hundred seventy of the internal revenue code , or to a not-for-profit organization, as defined in subdivision seven of section one hundred seventy-nine-q of the state finance law , shall not be used in any manner to determine where an individual is domiciled at the time of his or her death.
Cite this article: FindLaw.com - New York Consolidated Laws, Tax Law - TAX § 951-a. General provisions and definitions - last updated January 01, 2021 | https://codes.findlaw.com/ny/tax-law/tax-sect-951-a.html
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