NEW YORK STATUTES AND CODES
2-1.1 - Heirs at law and next of kin defined
§ 2-1.1 Heirs at law and next of kin defined Whenever used in a statute or instrument, unless a contrary intention is expressed therein, the term "heirs", "heirs at law", "next of kin" or any term of like import means the distributees, as defined in 1-2.5.
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