All real and personal property and property rights owned by a person.
Federal Law
means the trust or restricted land and trust personalty owned by the decedent at the time of death 25 CFR 15.2, 43 CFR 4.201, 33 CFR 3.85-15
State Law
Alabama
Includes the property of the person whose affairs are subject to this chapter Alabama Code 26-2A-20
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 Unemployment Insurance Code 9107 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 720.307 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

means income on hand and assets acquired partially or wholly with “income” Indiana Code 29-1-19-1
Iowa
means estate as defined in section 633 Iowa Code 231E.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 47:463.172
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 333.2898
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:

a North Carolina General Statutes 29-2

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
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
Utah
is a s defined in Section 75-1-201 Utah Code 35A-14-301 means a nonresident estate or a resident estate Utah Code 59-10-1102, Utah Code 35A-1-202, Utah Code 63N-6-103 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 Title 59, Chapter 10, Part 2, Trusts and Estates 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
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