§ 7450. Powers and duties of executor or administrator appointed for nonresident
When real or personal estate within Vermont or any interest therein belonging to a person who is not a resident of Vermont shall pass by will or otherwise so that it may be subject to tax under the provisions of this subchapter and an executor or administrator of the estate of the decedent is appointed by a Probate Division of the Superior Court of Vermont upon ancillary proceedings or otherwise, such executor or administrator shall, for the purpose of this subchapter, have the same powers and be subject to the same duties and liabilities with reference to such estate as though the decedent had been a resident of Vermont. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011.)
Structure Vermont Statutes
Title 32 - Taxation and Finance
Chapter 190 - Estate and Gift Taxes
§ 7442a. Imposition of a Vermont estate tax and rate of tax
§ 7443. Estate tax reduction for estate of a farmer
§ 7445. Copies of federal estate tax returns to be filed
§ 7446. When returns to be filed
§ 7448. Extension of time for payment
§ 7449. Probate Division 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
§ 7453. Reimbursement of person other than executor paying tax
§ 7454. Discharge of executor; income tax clearance; notice of proceedings in court
§ 7460. Generation-skipping transfers
§ 7470. Administration of chapter
§ 7472. Abatement of tax liabilities
§ 7473. Allocation of payments
§ 7474. Inconsistent provisions
§ 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
§ 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
§ 7493. Tax a debt to the State
§ 7494. Action to collect taxes; limitations