W.S. § 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.