The Vermont Statutes Online

Title 32: Taxation and Finance

Chapter 190: ESTATE AND GIFT TAXES


NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.


§ 7401   Purpose
§ 7402   Definitions
§ 7403   Repealed. 1987, No. 278 (Adj. Sess.), § 4, eff. June 21, 1988.
§ 7411   7411-7418. Repealed. 1979, No. 140 (Adj. Sess.), § 2, eff. date, see note below.
§ 7441   Name of tax
§ 7442   Repealed. 1979, No. 140 (Adj. Sess.), § 3, eff. date, see note below.
§ 7442a   Imposition of a Vermont estate tax and rate of tax
§ 7443   Estate tax reduction for estate of a farmer
§ 7444   Return by executor
§ 7445   Copies of federal estate tax returns to be filed
§ 7446   When returns to be filed
§ 7447   When tax payable
§ 7448   Extension of time for payment
§ 7449   Register of probate to send commissioner notice of estate
§ 7450   Powers and duties of executor or administrator appointed for nonresident
§ 7451   Appointment of resident administrator for nonresident's estate
§ 7452   Personal liability of recipient of property; effect of transfer of property to bona fide purchaser, etc.
§ 7453   Reimbursement of person other than executor paying tax
§ 7454   Discharge of executor; income tax clearance; notice of proceedings in court
§ 7455   -7459. Reserved for future use
§ 7460   Generation-skipping transfers
§ 7470   Administration of chapter
§ 7471   Regulations
§ 7472   Abatement of tax liabilities
§ 7473   Allocation of payments
§ 7474   Inconsistent provisions
§ 7475   Adoption of federal estate and gift tax laws
§ 7476   Additional returns
§ 7477   Failure to file a return; petition and computation of tax
§ 7478   Examination of records and witnesses
§ 7479   Supplemental information; changes in federal tax liability or in taxable gifts or estate
§ 7480   Form and verification of returns
§ 7481   Extension of time for filing of returns
§ 7482   Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
§ 7483   Method of payment
§ 7484   7484, 7485. Repealed . 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
§ 7486   Time limitation on notices of deficiency and assessment of penalty and interest
§ 7487   Determination of deficiency, penalty or interest
§ 7488   Refunds; petitions for refunds
§ 7489   Procedure for hearings by commissioner; appeals
§ 7490   Payment and collection of deficiencies and assessments; jeopardy notices
§ 7491   Remedy exclusive; determination final
§ 7492   Determination of taxable gifts or estate and gift and estate tax liability under the laws of the United States
§ 7493   Tax a debt to the state
§ 7494   Action to collect taxes; limitations
§ 7495   Levy for nonpayment
§ 7496   Liability for failure or delinquency
§ 7497   Tax liability as property lien

  • Full text of Chapter 190.