§ 7451. Appointment of resident administrator for nonresident’s estate
In the absence of administration in Vermont upon the estate of a nonresident, the Commissioner may, at the request of an executor or administrator duly appointed and qualified in the state of the decedent’s domicile or at the request of a donee, devisee, legatee, distributee, or grantee under a conveyance or transfer made during the grantor’s lifetime, and upon satisfactory evidence furnished him or her by such executor, administrator, donee, devisee, legatee, distributee or grantee, or otherwise, determine whether or not any part of the estate of such decedent within Vermont is subject to tax under the provisions of this subchapter and may apply to the proper Probate Division of the Superior Court for the appointment of an administrator in 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