The appointment of personal property or its proceeds to those entitled to receive it under the terms of a will or trust.
Federal Law
include sampling or any other distribution not for sale 27 USC 214
State Law
Alabama
except as otherwise provided in Section 10A-9A-5 Alabama Code 10A-9A-1.02
Arizona
means a direct or indirect transfer of money or other property, except its own shares, or incurrence of indebtedness by a corporation to or for the benefit of its shareholders in respect of any of its shares Arizona Laws 10-140
means a transfer of money or other property from a partnership to a partner in the partner’s capacity as a partner or to the partner’s transferee Arizona Laws 29-1001
California
means a transfer of money or other property from a partnership to a partner in the partner’s capacity as a partner or to the partner’s transferee California Corporations Code 16101
Delaware
means a transfer of money or other property from a partnership to a partner in the partner’s capacity as a partner or to a transferee of all or a part of a partner’s economic interest Delaware Code Title 6 Sec. 15-101
Florida
means a direct or indirect transfer of money or other property (except its own shares) or incurrence of indebtedness by a corporation to or for the benefit of its shareholders in respect of any of its shares Florida Statutes 607.01401
means a transfer of money or other property from a limited liability company to a person on account of a transferable interest or in the person’s capacity as a member Florida Statutes 605.0102
means the movement of nursery stock from the property where it is grown or kept to any other noncontiguous property, regardless of the ownership of the properties concerned Florida Statutes 581.011
means the payment of a dividend or any part of the income or profit of a corporation to its members, directors, or officers Florida Statutes 617.01401
means to sell, purchase, trade, deliver, handle, store, or receive Florida Statutes 499.003
means to sell; offer to sell; deliver; offer to deliver; transfer by either the passage of title, physical movement, or both; broker; or give away a medical gas Florida Statutes 499.82
Hawaii
means a direct or indirect transfer of money or other property (except its own shares) or incurrence of indebtedness by a corporation to or for the benefit of its shareholders in respect of any of its shares Hawaii Revised Statutes 414-3
means a transfer of money or other property from a limited partnership to a partner in the partner’s capacity as a partner or to a transferee on account of a transferable interest owned by the transferee Hawaii Revised Statutes 425E-102
means a transfer of money or other property from a partnership to a partner in the partner’s capacity as a partner or to the partner’s transferee Hawaii Revised Statutes 425-101
means a transfer of money, property, or other benefit from a limited liability company to a member in the member’s capacity as a member or to a transferee of the member’s distributional interest Hawaii Revised Statutes 428-101
means the payment of a dividend or any part of the income or profit of a corporation to its members, directors, or officers Hawaii Revised Statutes 414D-14
means to sell, ship, transfer, give, or deliver to another, or to leave, barter, or exchange with another, or to offer or agree to do the same Hawaii Revised Statutes 245-1
Iowa
except as otherwise provided in section 489 Iowa Code 489.102
means a direct or indirect transfer of cash or other property, except a corporation’s own shares, or incurrence of indebtedness by a corporation to or for the benefit of its shareholders in respect of any of its shares Iowa Code 490.140
means a transfer of money or other property from a limited partnership to a partner in the partner’s capacity as a partner or to a transferee on account of a transferable interest owned by the transferee Iowa Code 488.102
means a transfer of money or other property from a partnership to a partner in the partner’s capacity as a partner or to the partner’s transferee Iowa Code 486A.101
means the payment of a dividend or any part of the income or profit of a corporation to its members, directors, or officers Iowa Code 504.141
Kentucky
means a direct or indirect transfer of money or other property (except its own shares) or incurrence of indebtedness by a corporation to or for the benefit of its shareholders in respect of any of its shares Kentucky Statutes 271B.1-400
means a transfer of money or other property from a partnership to a partner in the partner’s capacity as a partner or to the transferee of all or a part of a partner’s transferable interest Kentucky Statutes 362.1-101
Louisiana
means the delivery of a drug or device other than by administering or dispensing Louisiana Revised Statutes 40:1003, Louisiana Revised Statutes 37:1164
means the sale or facilitation of delivery of legend drugs or legend devices to a person other than the consumer or patient, including but not limited to distribution by manufacturers, repackagers, own-label distributors, jobbers, third-party logistics providers, retail pharmacy warehouses, pharmacies, brokers, agents, and wholesale distributors Louisiana Revised Statutes 37:3462
Maine
except as otherwise provided in section 1555, subsection 4, means a transfer of money or other property from a limited liability company to another person on account of a transferable interest Maine Revised Statutes Title 31 Sec. 1502
means a transfer of money or other property from a limited partnership to a partner in the partner’s capacity as a partner or to a transferee on account of a transferable interest owned by the transferee Maine Revised Statutes Title 31 Sec. 1302
means a transfer of money or other property from a partnership to a partner in the partner’s capacity as a partner or to the partner’s transferee Maine Revised Statutes Title 31 Sec. 1001
Massachusetts
includes distributing, transporting, handling, storing, selling at wholesale or retail, or furnishing and shall also include any process or occupation necessary to such distribution Massachusetts General Laws ch. 150B sec. 2
Michigan
means a direct or indirect transfer of money or other property or the incurrence of indebtedness by a limited liability company to or for the benefit of its members or assignees of its members in respect of the members’ membership interests Michigan Laws 450.4102
means the amount of money a county receives under section 4 and 5 Michigan Laws 141.472
Missouri
the payment of a dividend or any part of the income or profit of a corporation to its members, directors or officers Missouri Laws 355.066
Montana
means a transfer of money, property, or other benefit to a member in that member’s capacity as a member of a limited liability company or to a transferee of a member’s distributional interest Montana Code 35-8-102
means the payment of a dividend or any part of the income or profit of a corporation to its members, directors, or officers Montana Code 35-2-114
means the sale, purchase, trade, delivery, handling, storage, or receipt of a drug or device and does not include administering or dispensing a prescription drug, pursuant to section 353(b)(1), or a new animal drug, pursuant to section 360b(b) of the Federal Food, Drug, and Cosmetic Act, 21 U Montana Code 37-7-101
Nebraska
means the act of receiving orders, possessing, warehousing, and record keeping related to the sale and delivery of veterinary legend drugs Nebraska Statutes 71-8906
New York
means the transfer of property by a limited partnership to one or more of its partners in his capacity as a partner N.Y. Partnership Law 121-101
North Carolina
With respect to a bank, “distribution” has the same meaning as set forth in Chapter 55 North Carolina General Statutes 53C-1-4
Ohio
means a transfer of money or other property from a partnership to a partner in the partner’s capacity as a partner, or to a transferee of the partner Ohio Code 1776.01
means a transfer of money or other property from a limited liability company, or a series thereof, to another person on account of a membership interest Ohio Code 1706.01
Oregon
means a transfer of money or other property from a partnership to a partner in the partner’s capacity as a partner or to the partner’s transferee Oregon Statutes 67.005
means a direct or indirect transfer of money or other property, except of a corporation’s own shares, or a corporation’s incurrence of indebtedness to or for the benefit of the corporation’s shareholders in respect of any of the corporation’s shares, in the form of a declaration or payment of a dividend, a purchase, redemption or other acquisition of shares, a distribution of indebtedness, or otherwise Oregon Statutes 60.001
means a direct or indirect transfer of money or other property, except of a limited liability company’s own interests, or a limited liability company’s incurrence of indebtedness to or for the benefit of the limited liability company’s members in respect of a member’s interests, whether in the form of a declaration or payment of profits, a purchase, retirement or other acquisition of interests, a distribution of indebtedness, or otherwise Oregon Statutes 63.001
means a payment to a person from the income or assets of a corporation, other than a payment of reasonable value to a person for property received or services performed or a payment that furthers the corporation’s purposes Oregon Statutes 65.001
Rhode Island
means a transfer of money or other property from a limited partnership to a person on account of a transferable interest or in the person’s capacity as a partner Rhode Island General Laws 7-13.1-102
means a transfer of money or other property from a partnership to a person on account of a transferable interest or in a person’s capacity as a partner Rhode Island General Laws 7-12.1-102
South Dakota
means a transfer of money, property, or other benefit from a limited liability company to a member in the member’s capacity as a member or to a transferee of the member’s distributional interest South Dakota Codified Laws 47-34A-101
Tennessee
means a direct or indirect transfer of money or other property (except its own membership interests) with or without consideration, or an incurrence or issuance of indebtedness, (whether directly or indirectly, including through a guaranty) by an LLC to or for the benefit of any of its members in respect of membership interests Tennessee Code 48-202-101
means a direct or indirect transfer of money or other property by an LLC, except for the issuance of its own membership interests or financial rights, with or without consideration, or an incurrence or issuance of indebtedness, whether directly or indirectly, including through a guaranty, to or for the benefit of any of its members or holders of financial rights, as applicable, in respect of membership interests or financial rights Tennessee Code 48-249-102
means a direct or indirect transfer of money or other property, except its own membership interests, with or without consideration, or an incurrence or issuance of indebtedness, whether directly or indirectly, including through a guaranty, by a cooperative to or for the benefit of any of its members in respect of membership interests Tennessee Code 43-38-103
means a transfer of money or other property from a partnership to a partner in the partner’s capacity as a partner or to the partner’s transferee Tennessee Code 61-1-101
means the sale, purchase, trade, delivery, handling, storage, or receipt of a product or the arrangement of the sale, purchase, trade, delivery, handling, storage, or receipt of a product through third parties Tennessee Code 63-10-204
Utah
means a transfer of money or other property from a limited liability company to a person on account of a transferable interest or in the person’s capacity as a member Utah Code 48-3a-102
means a transfer of money or other property from a limited partnership to a person on account of a transferable interest or in the person’s capacity as a partner Utah Code 48-2e-102
means a transfer of money or other property from a partnership to a person on account of a transferable interest or in a person’s capacity as a partner Utah Code 48-1d-102
means the following by a corporation to or for the benefit of its shareholders in respect of any of the corporation’s shares:

(i)  a direct or indirect transfer of money or other property, other than a corporation’s own shares; or

(ii)  incurrence of indebtedness by the corporation Utah Code 16-10a-102
means the payment of a dividend or any part of the income or profit of a nonprofit corporation to the nonprofit corporation’s:

(i)  members;

(ii)  directors; or

(iii)  officers Utah Code 16-6a-102
Vermont
means a direct or indirect transfer of money or other property (except its own shares) or incurrence of indebtedness by a corporation to or for the benefit of its shareholders in respect of any of its shares
means a transfer of money or other property from a partnership to a partner in the partner’s capacity as a partner or to the partner’s transferee
means a transfer of money or property from a limited liability company to a member in the member’s capacity as a member or to a transferee of the member’s distributional interest
means the payment of a dividend or any part of the income or profit of a corporation to its members, directors, or officers
Virginia
means a direct or indirect transfer of cash or other property, except the corporation’s own shares, or incurrence of indebtedness by a corporation to or for the benefit of its shareholders in respect of any of its shares Virginia Code 13.1-603
means a direct or indirect transfer of money or other property, or incurrence of indebtedness by a limited liability company, to or for the benefit of its members in respect of their interests Virginia Code 13.1-1002
means a payment or transfer by a fiduciary to a beneficiary in the beneficiary’s capacity as a beneficiary, made under the terms of the trust, without consideration other than the beneficiary’s right to receive the payment or transfer under the terms of the trust Virginia Code 64.2-1033
means the transfer or delivery of tangible personal property for use, consumption, or storage by the distributee, and the use, consumption, or storage of tangible personal property by a person that has processed, manufactured, refined, or converted such property, but does not include the transfer or delivery of tangible personal property for resale or any use, consumption, or storage otherwise exempt under this chapter Virginia Code 58.1-602
West Virginia
means a direct or indirect transfer of money or other property or incurrence of indebtedness by a corporation to or for the benefit of its members in respect of any of its membership interests or to or for the benefit of its officers or directors: Provided, That the payment of reasonable compensation for services rendered, the reimbursement of reasonable expenses, the granting of benefits to members in conformity with the corporation&#39 West Virginia Code 31E-1-150
means a direct or indirect transfer of money or other property or incurrence of indebtedness by a corporation to or for the benefit of its shareholders in respect of any of its shares: Provided, That “distribution” does not include a direct or indirect transfer of a corporation&#39 West Virginia Code 31D-1-150
means any disbursement from an account West Virginia Code 18-30A-3
means to sell, offer to sell, deliver, offer to deliver, broker, give away, or transfer a drug, whether by passage of title, physical movement, or both West Virginia Code 30-5-4