(a)In this title the following words have the meanings…#
(a) In this title the following words have the meanings indicated.
(b)“Court” means:#
(b) “Court” means:
(1) the Orphans’ Court of a county; or
(2) a court of the State that exercises the jurisdiction of an Orphans’ Court.
(c)“Death taxes” means any estate, inheritance, legacy,…#
(c) “Death taxes” means any estate, inheritance, legacy, succession, or generation-skipping transfer tax imposed by a state.