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Repealed. 1987, No. 278 (Adj.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 Repealed. 1979, No. 140 (Adj.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Repealed. 1979, No. 140 (Adj.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