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2005 Vermont Code - § 7446. — When returns to be filed

§ 7446. When returns to be filed

The estate tax return required under section 7444 of this title shall be filed at the time the federal estate tax return is required to be filed under the laws of the United States, including any extensions of time for filing granted by the federal authorities. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.)

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