- 1. "Executor" means the executor or administrator of the decedent, or, if there is no executor or administrator, then any person in actual or constructive possession of any property of the decedent.
- 2. "Nonresident" means an individual who is not a resident.
- 3. "Resident" means an individual who is domiciled in this state at the time of death.
- 4. "State" means any state or territory of the United States and the District of Columbia.
(L. 1980 S.B. 539)
Effective 1-1-81