N.Y. Surr. Ct. Proc. Act § 2001
Current through 2024 NY Law Chapter 457
When used in this article the term fiduciary includes, where no fiduciary has been appointed, any person in actual or constructive possession of any property required to be included in the gross estate or the New York gross estate of the decedent as determined under article 10-c or article 26 of the tax law.
N.Y. Surr. Ct. Proc. Act Law § 2001