Vermont Statutes
Title 32 - Taxation and Finance
Chapter 190 - Estate and Gift Taxes

§ 7401. Purpose - § 7401. Purpose (a) This chapter is intended to conform...

§ 7402. Definitions - § 7402. Definitions As used in this chapter unless the...

§ 7441. Name of tax - § 7441. Name of tax The tax imposed by this...

§ 7442a. Imposition of a Vermont estate tax and rate of tax - § 7442a. Imposition of a Vermont estate tax and rate...

§ 7443. Estate tax reduction for estate of a farmer - § 7443. Estate tax reduction for estate of a farmer...

§ 7444. Return by executor - § 7444. Return by executor (a) An executor shall submit...

§ 7445. Copies of federal estate tax returns to be filed - § 7445. Copies of federal estate tax returns to be...

§ 7446. When returns to be filed - § 7446. When returns to be filed The estate tax...

§ 7447. When tax payable - § 7447. When tax payable The tax imposed by this...

§ 7448. Extension of time for payment - § 7448. Extension of time for payment (a) If the...

§ 7449. Probate Division to send Commissioner notice of estate - § 7449. Probate Division to send Commissioner notice of estate...

§ 7450. Powers and duties of executor or administrator appointed for nonresident - § 7450. Powers and duties of executor or administrator appointed...

§ 7451. Appointment of resident administrator for nonresident’s estate - § 7451. Appointment of resident administrator for nonresident’s estate In...

§ 7452. Personal liability of recipient of property; effect of transfer of property to bona fide purchaser, etc - § 7452. Personal liability of recipient of property; effect of...

§ 7453. Reimbursement of person other than executor paying tax - § 7453. Reimbursement of person other than executor paying tax...

§ 7454. Discharge of executor; income tax clearance; notice of proceedings in court - § 7454. Discharge of executor; income tax clearance; notice of...

§ 7460. Generation-skipping transfers - § 7460. Generation-skipping transfers (a) As used in this section,...

§ 7470. Administration of chapter - § 7470. Administration of chapter The Commissioner shall administer and...

§ 7471. Regulations - § 7471. Regulations The Commissioner may adopt, prescribe, and from...

§ 7472. Abatement of tax liabilities - § 7472. Abatement of tax liabilities The Commissioner may, upon...

§ 7473. Allocation of payments - § 7473. Allocation of payments (a) Any payment received by...

§ 7474. Inconsistent provisions - § 7474. Inconsistent provisions Notwithstanding any provisions of the statutes...

§ 7476. Additional returns - § 7476. Additional returns When the Commissioner is of the...

§ 7477. Failure to file a return; petition and computation of tax - § 7477. Failure to file a return; petition and computation...

§ 7478. Examination of records and witnesses - § 7478. Examination of records and witnesses The Commissioner, for...

§ 7479. Supplemental information; changes in federal tax liability or in taxable gifts or estate - § 7479. Supplemental information; changes in federal tax liability or...

§ 7480. Form and verification of returns - § 7480. Form and verification of returns The returns required...

§ 7481. Extension of time for filing of returns - § 7481. Extension of time for filing of returns For...

§ 7483. Method of payment - § 7483. Method of payment All tax liabilities imposed by...

§ 7486. Time limitation on notices of deficiency and assessment of penalty and interest - § 7486. Time limitation on notices of deficiency and assessment...

§ 7487. Determination of deficiency, penalty, or interest - § 7487. Determination of deficiency, penalty, or interest Upon receipt...

§ 7488. Refunds; petitions for refunds - § 7488. Refunds; petitions for refunds (a) At any time...

§ 7489. Procedure for hearings by Commissioner; appeals - § 7489. Procedure for hearings by Commissioner; appeals (a) Any...

§ 7490. Payment and collection of deficiencies and assessments; jeopardy notices - § 7490. Payment and collection of deficiencies and assessments; jeopardy...

§ 7491. Remedy exclusive; determination final - § 7491. Remedy exclusive; determination final (a) The exclusive remedy...

§ 7492. Determination of taxable gifts or estate and gift and estate tax liability under the laws of the United States - § 7492. Determination of taxable gifts or estate and gift...

§ 7493. Tax a debt to the State - § 7493. Tax a debt to the State Any tax...

§ 7494. Action to collect taxes; limitations - § 7494. Action to collect taxes; limitations Action may be...

§ 7495. Levy for nonpayment - § 7495. Levy for nonpayment When all or any portion...

§ 7496. Liability for failure or delinquency - § 7496. Liability for failure or delinquency An individual, fiduciary,...

§ 7497. Tax liability as property lien - § 7497. Tax liability as property lien (a) If any...