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The Laws of New York
Court Acts of New York
CHAPTER 59-A
Surrogate's Court Procedure
ARTICLE 20
Proceeding to Open Safe Deposit Box
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ARTICLE 20
Proceeding to Open Safe Deposit Box
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SECTION 2003
Opening safe deposit box 1
This entry was published on 2014-09-22
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SECTION 2001
Definition When used in this article the term fiduciary includes, where no fiduciary has been appointed, any person in actual or construc...
Surrogate's Court Procedure Act (SCP) CHAPTER 59-A, ARTICLE 20
§ 2001. Definition

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.