GroundRules
72-16-502: Definition of decedent.
Where this section sits in the code
- TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS
- CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES
- Part 5. Joint Tenancies and Life Estates Determination of Tax -- Termination
For the purposes of this part, a decedent is one who dies leaving no property that requires the appointment of a personal representative and who:
(1) was the owner of a life estate that terminated at death; or
(2) was the owner of property with another or others as a joint tenant with right of survivorship and not as a tenant in common.
Collected 2026-09-14T04:59:17Z. Source file · JSON