N.Y. Tax Law § 951-a: General provisions and definitions

§ 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.