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. The "official" version of the Vermont Statutes Annotated is online at Michie's Legal Resources, a division of LexisNexis Publishing. The Michie site includes the Vermont Statutes, the Vermont Court Rules, and a sophisticated search capability.
§ 7401 Purpose § 7402 Definitions § 7403 Repealed. 1987, No. 278 (Adj.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 Repealed. 1979, No. 140 (Adj.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 § 7441 Name of tax § 7442 Repealed. 1979, No. 140 (Adj.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in taxable gifts orestate § 7480 Form and verification of returns § 7481 Extension of time for filing of returns § 7482 Repealed. 1997, No. 156 (Adj.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 Repealed. 1997, No. 156 (Adj.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.