39-19-101. Definitions. (a) As used in W.S. 39-19-101 through 39-19-111: (i) 'Department' means the department of revenue or its designee; (ii) 'Federal gross estate' means the gross estate of any decedent as determined under the laws of the United States; (iii) 'Personal representative' means the executor, administrator or trustee of the estate of the decedent, or, if there is no executor appointed, qualified and acting within Wyoming, then any person in actual or constructive possession of any property of the decedent; (iv) 'Taxpayer' means the personal representative of an estate and the estate itself; (v) 'Wyoming gross estate' means the value of the federal gross estate of a decedent excluding the value of real or tangible personal property which has an actual situs outside Wyoming at the time of death of the decedent, and excluding the value of intangible personal property owned by a decedent not domiciled in Wyoming.
Wyoming Legal Code