(a) As used in W.S. 2-10-101 through 2-10-110:

(i) 'Estate' means the gross estate of a decedent as determined for the purpose of federal estate tax;

(ii) 'Fiduciary' means executor, administrator of any description, and trustee;

(iii) 'Person' means any individual, partnership, association, joint stock company, corporation, government, political subdivision of a government, governmental agency or local governmental agency;

(iv) 'Person interested in the estate' means any person entitled to receive or who has received from a decedent or by reason of the death of a decedent any property or interest therein included in the decedent's estate. It includes a personal representative, guardian and trustee;

(v) 'State' means any state, territory or possession of the United States, the District of Columbia and the Commonwealth of Puerto Rico;

(vi) 'Tax' means the federal estate tax and interest and penalties imposed in addition to the tax;

(vii) 'This act' means W.S. 2-10-101 through 2-10-110.