Internal prototype — noindexed, not linked from public navigation yet.

N.Y. SCP Law § 2001

This is the official text of N.Y. SCP Law § 2001, part of New York’s SCP Law — part of the compiled statutory law of New York, published by the state as "SCP Law." Browse the sections below, each linked to its official government source.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

Definition When used in this article the term fiduciary includes, where no fiduciary has been appointed, any person in actual or construc...

Official statutory text

§ 2001. Definition\n When used in this article the term fiduciary includes, where no\nfiduciary has been appointed, any person in actual or constructive\npossession of any property required to be included in the gross estate\nor the New York gross estate of the decedent as determined under article\n10-c or article 26 of the tax law.\n

Status: in_force · Read it on the official government site

Need a lawyer in New York?

Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.