Legislation
SECTION 951-A
General provisions and definitions
Tax (TAX) CHAPTER 60, ARTICLE 26, PART 1
§ 951-a. General provisions and 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.
(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.
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.