Estate (definition)
| All real and personal property and property rights owned by a person. | ||
| State Law | ||
| Arizona | ||
| includes the property of the decedent, trust or other person whose affairs are subject to this title as originally constituted and as it exists from time to time during administration Arizona Laws 14-1201 | ||
| California | ||
| as used in this part shall include a decedent’s probate estate and all property held in any revocable trust that becomes irrevocable on the death of the decedent California Probate Code 21601 | ||
| means all of the conservatee’s or ward’s personal property, wherever located, and real property located in this state California Probate Code 2400, California Probate Code 2600 | ||
| Florida | ||
| means all of the assets of the assignor Florida Statutes 727.103 | ||
| means income on hand and assets acquired in whole or in part with income Florida Statutes 744.604 | ||
| means the property of a ward subject to administration Florida Statutes 744.102 | ||
| Indiana | ||
| includes :
Indiana Code 12-15-9-0.5 |
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| means income on hand and assets acquired partially or wholly with “income” Indiana Code 29-1-19-1 | ||
| Iowa | ||
| means the real and personal property of either a decedent or a ward, and may also refer to the real and personal property of a trust described in section 633 Iowa Code 633.3 | ||
| Louisiana | ||
| means a trust or estate, or fiduciary thereof Louisiana Revised Statutes 47:300.10 | ||
| means income on hand and assets acquired partially or wholly with income Louisiana Revised Statutes 29:351 | ||
| Michigan | ||
| includes the property of the decedent, trust, or other person whose affairs are subject to this act as the property is originally constituted and as it exists throughout administration Michigan Laws 700.1104 | ||
| means the ownership of real or personal property at the time of death, the title to which was held either in the sole name of the decedent or by the entireties, tenancy in common, or joint tenancy with the spouse, child, or parent of the decedent, but does not include real property owned by the decedent as the homestead of the decedent Michigan Laws 35.801 | ||
| Montana | ||
| as used in this part means persons who may take interests in property Montana Code 70-1-702 | ||
| New Jersey | ||
| means all of the property of a decedent, minor or incapacitated individual, trust or other person whose affairs are subject to this title as the property is originally constituted and as it exists from time to time during administration New Jersey Statutes 3B:1-1 | ||
| North Carolina | ||
| means all the property of a decedent, including but not limited to: | ||
| Ohio | ||
| means an estate subject to the tax levied by section 5747 Ohio Code 5748.01 | ||
| Rhode Island | ||
| means income on hand and assets acquired partially or wholly with “income” Rhode Island General Laws 33-16-2 | ||
| Tennessee | ||
| means income on hand and assets acquired partially or wholly with “income” Tennessee Code 34-5-102 | ||
| means the entire estate, and/or interest in the estate, of the decedent, that is subject to or liable for the payment of the federal estate tax before deducting any losses or exemptions in accordance with the Internal Revenue Code of 1954 Tennessee Code 67-8-202 | ||
| Texas | ||
| means a decedent’s property, as that property: (1) exists originally and as the property changes in form by sale, reinvestment, or otherwise; (2) is augmented by any accretions and other additions to the property, including any property to be distributed to the decedent’s representative by the trustee of a trust that terminates on the decedent’s death, and substitutions for the property; and (3) is diminished by any decreases in or distributions from the property Texas Estates Code 22.012 |
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| Utah | ||
| is a s defined in Section 75-1-201 Utah Code 26B-6-301 | ||
| means a nonresident estate or a resident estate Utah Code 59-6-101, Utah Code 59-10-1102 | ||
| means a nonresident estate or a resident estate that has state taxable income Utah Code 59-10-1002 | ||
| means a nonresident estate or a resident estate that has state taxable income under 2 Utah Code 63N-2-202 | ||
| means a resident estate or a nonresident estate Utah Code 63N-2-302 | ||
| Vermont | ||
| means income on hand and assets acquired partially or wholly with “income | ||
| means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this State | ||
| Virginia | ||
| includes both real and personal property Virginia Code 64.2-2000 | ||
| includes the property of the decedent as the estate is originally constituted and the property of the estate as it exists at any time during administration Virginia Code 64.2-1033 | ||
| Washington | ||
| means income on hand and assets acquired partially or wholly with “income Washington Code 73.36.010 | ||
| West Virginia | ||
| means all real and personal property and other assets included within the individual’s estate as defined in the state’s probate law West Virginia Code 9-1-2 | ||
| means real and personal property or any interest in the property and means anything that may be the subject of ownership West Virginia Code 44A-1-4 | ||