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the Vermont Statutes
2012 Vermont Statutes
Title 32 Taxation and Finance
Chapter 185 INTERSTATE ARBITRATION OF DEATH TAXES
§ 7101 Definitions
Universal Citation:
32 V.S.A. § 7101.
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§ 7101. Definitions
As used in this chapter, the following words or phrases shall mean and include:
(1) "Death taxes," estate taxes, inheritance taxes, succession taxes, taxes upon transfers made in contemplation of death or any tax which arises because an individual has deceased;
(2) "State," any state, territory, or possession of the United States, and the District of Columbia.
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