Unless the context clearly indicates otherwise, the following terms have the meaning ascribed to them in this Section:
(1) "Court" means the court having jurisdiction of the succession of the deceased;
(2) "Estate" means the gross estate of a deceased as determined for the purpose of Federal estate tax;
(3) "Fiduciary" means executor, administrator of any description, and trustee;
(4) "Person" means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency;
(5) "Person interested in the estate" means any person entitled to receive, or who has received, from a deceased person or by reason of his death, any property or interest therein included in the estate of the deceased. It includes a personal representative, tutor, curator, and trustee;
(6) "State" means any state, territory, or possession of the United States, the District of Columbia, and the Commonwealth of Puerto Rico;
(7) "Tax" means the Federal estate tax and the Louisiana estate transfer tax, and includes interest and penalties imposed or accrued thereunder.
Unless the context clearly indicates otherwise, the following terms have the meaning ascribed to them in this Section:
(1) "Court" means the court having jurisdiction of the succession of the deceased;
(2) "Estate" means the gross estate of a deceased as determined for the purpose of Federal estate tax;
(3) "Fiduciary" means executor, administrator of any description, and trustee;
(4) "Person" means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency;
(5) "Person interested in the estate" means any person entitled to receive, or who has received, from a deceased person or by reason of his death, any property or interest therein included in the estate of the deceased. It includes a personal representative, tutor, curator, and trustee;
(6) "State" means any state, territory, or possession of the United States, the District of Columbia, and the Commonwealth of Puerto Rico;
(7) "Tax" means the Federal estate tax and the Louisiana estate transfer tax, and includes interest and penalties imposed or accrued thereunder.
Unless the context clearly indicates otherwise, the following terms have the meaning ascribed to them in this Section:
(1) "Court" means the court having jurisdiction of the succession of the deceased;
(2) "Estate" means the gross estate of a deceased as determined for the purpose of Federal estate tax;
(3) "Fiduciary" means executor, administrator of any description, and trustee;
(4) "Person" means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency;
(5) "Person interested in the estate" means any person entitled to receive, or who has received, from a deceased person or by reason of his death, any property or interest therein included in the estate of the deceased. It includes a personal representative, tutor, curator, and trustee;
(6) "State" means any state, territory, or possession of the United States, the District of Columbia, and the Commonwealth of Puerto Rico;
(7) "Tax" means the Federal estate tax and the Louisiana estate transfer tax, and includes interest and penalties imposed or accrued thereunder.
