Vermont Statutes
Chapter 190 - Estate and Gift Taxes
§ 7471. Regulations

§ 7471. Regulations
The Commissioner may adopt, prescribe, and from time to time alter and amend and enforce reasonable rules, orders, and regulations for the purpose of implementing this title. (Added 1969, No. 269 (Adj. See.), § 1, eff. date, see note under § 7401 of this title.)

Structure Vermont Statutes

Vermont Statutes

Title 32 - Taxation and Finance

Chapter 190 - Estate and Gift Taxes

§ 7401. Purpose

§ 7402. Definitions

§ 7441. Name of tax

§ 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. 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

§ 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

§ 7460. Generation-skipping transfers

§ 7470. Administration of chapter

§ 7471. Regulations

§ 7472. Abatement of tax liabilities

§ 7473. Allocation of payments

§ 7474. Inconsistent provisions

§ 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

§ 7483. Method of payment

§ 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