{"data":{"id":"us-wy/wyo.-stat.-2-10-102","jurisdiction":"us-wy","citation":"Wyo. Stat. § 2-10-102","heading":"Definitions.","body":"(a) As used in W.S. 2-10-101 through 2-10-110:\n(i) \"Estate\" means the gross estate of a decedent as determined for the purpose of federal estate tax;\n(ii) \"Fiduciary\" means executor, administrator of any description, and trustee;\n(iii) \"Person\" means any individual, partnership, association, joint stock company, corporation, government, political subdivision of a government, governmental agency or local governmental agency;\n(iv) \"Person interested in the estate\" means any person entitled to receive or who has received from a decedent or by reason of the death of a decedent any property or interest therein included in the decedent's estate. It includes a personal representative, guardian and trustee;\n(v) \"State\" means any state, territory or possession of the United States, the District of Columbia and the Commonwealth of Puerto Rico;\n(vi) \"Tax\" means the federal estate tax and interest and penalties imposed in addition to the tax;\n(vii) \"This act\" means W.S. 2-10-101 through 2-10-110.","path":["TITLE 2 - WILLS, DECEDENTS' ESTATES AND PROBATE CODE","CHAPTER 10 - TAX APPORTIONMENT"],"source_url":"https://wyoleg.gov/statutes/compress/title02.pdf","current_through":"2026 Budget Session; as of 2026-07-01","vintage":"","retrieved_at":"2026-09-04T00:16:31Z","sha256":"ce00459d338d74a9bdd06afecc402e47eb43578b35d680b5900640dbc519b0ee","source_id":"us-wy","stale":false,"prev":"us-wy/wyo.-stat.-2-10-101","next":"us-wy/wyo.-stat.-2-10-103"},"notice":"GroundRules: Original legal text. Not legal advice."}