There is a newer version of the Vermont Statutes
2009 Vermont Code
Title 32 - Taxation and Finance
Chapter 189 - UNIFORM ESTATE TAX APPORTIONMENT ACT (Contains: §§ 7301 – 7309)
- § 7301 - Definitions
- § 7302 - Apportionment
- § 7303 - Procedure for determining apportionment
- § 7304 - Method of proration
- § 7305 - Allowance for exemptions, deductions and credits
- § 7306 - No apportionment between temporary and remainder interests
- § 7307 - Exoneration of fiduciary
- § 7308 - Action by nonresident, reciprocity
- § 7309 - Short title
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