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2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 187 INTERSTATE COMPROMISE OF DEATH TAXES
§ 7201 Definitions


32 V.S.A. § 7201 What's This?

7201. 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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