When used in §§ 44-23-27 — 44-23-32 the following terms have the following meanings: (1) “Death tax” means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation of death, or intended to take effect in possession or enjoyment at or after death, whether denominated an “inheritance tax,” “transfer tax,” “succession tax,” “estate tax,” “death duty,” “death dues,” or otherwise; (2) “Executor” means any executor of the will or administrator of the estate of a decedent, except an ancillary administrator; (3) “Interested person” means any person who may be entitled to receive or who has received any property or interest which may be required to be considered in computing the death tax of any state involved; (4) “Taxing official” means the tax administrator in this state, and in any other reciprocal state the officer or body designated in the statute of the state substantially similar to §§ 44-23-27 — 44-23-32.
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