2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 190 ESTATE AND GIFT TAXES
§ 7474 Inconsistent provisions
7474. Inconsistent provisions
Notwithstanding any provisions of the statutes of this State to the contrary, no person or other taxpayer, and no item of gift or of an estate, shall be exempt from taxation under this chapter unless the person or other taxpayer or item of gift or of an estate, as the case may be, is expressly exempted from taxation by this chapter. (Added 1969, No. 269 (Adj. Sess.), 1, eff. date, see note under 7401 of this title.)
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