Vermont Statutes
Title 32 - Taxation and Finance
Chapter 189 - Uniform Estate Tax Apportionment Act

§ 7301. Definitions - § 7301. Definitions As used in this chapter: (1) “Estate”...

§ 7302. Apportionment - § 7302. Apportionment Unless the will otherwise provides, the tax...

§ 7303. Procedure for determining apportionment - § 7303. Procedure for determining apportionment (a) The Probate Division...

§ 7304. Method of proration - § 7304. Method of proration (a) The fiduciary or other...

§ 7305. Allowance for exemptions, deductions, and credits - § 7305. Allowance for exemptions, deductions, and credits (a) In...

§ 7306. No apportionment between temporary and remainder interests - § 7306. No apportionment between temporary and remainder interests No...

§ 7307. Exoneration of fiduciary - § 7307. Exoneration of fiduciary Neither the fiduciary nor other...

§ 7308. Action by nonresident, reciprocity - § 7308. Action by nonresident, reciprocity Subject to this section,...

§ 7309. Short title - § 7309. Short title This chapter may be cited as...