There is a newer version of the Vermont Statutes
2016 Vermont Statutes
Title 32 - Taxation and Finance
Chapter 190 - Estate And Gift Taxes
Subchapter 1: PURPOSE; DEFINITIONS- § 7401 Purpose
- § 7402 Definitions
- § 7403 Repealed. 1987, No. 278 (Adj. Sess.), § 4, eff. June 21, 1988.
- §§ 7411-7418 Repealed. 1979, No. 140 (Adj. Sess.), Section 2, eff. date, see note below.
- § 7441 Name of tax
- § 7442 Repealed. 1979, No. 140 (Adj. Sess.), § 3, eff. date, see note below.
- § 7442a Imposition of a Vermont estate tax and rate of tax
- § 7443 Estate tax reduction for estate of a farmer
- § 7444 Return by executor
- § 7445 Copies of federal estate tax returns to be filed
[Section 7445 shall apply to estates of individuals dying on or after January 1, 2009 pursuant to 2009, No. 1 (Sp. Sess.), º H.58(7).] - § 7446 When returns to be filed
- § 7447 When tax payable
- § 7448 Extension of time for payment
- § 7449 Register of probate to send Commissioner notice of estate
- § 7450 Powers and duties of executor or administrator appointed for nonresident
- § 7451 Appointment of resident administrator for nonresident's estate
- § 7452 Personal liability of recipient of property; effect of transfer of property to bona fide purchaser, etc.
- § 7453 Reimbursement of person other than executor paying tax
- § 7454 Discharge of executor; income tax clearance; notice of proceedings in court
- § 7455-7459 Reserved for future use
- § 7460 Generation-skipping transfers
- § 7470 Administration of chapter
- § 7471 Regulations
- § 7472 Abatement of tax liabilities
- § 7473 Allocation of payments
- § 7474 Inconsistent provisions
- § 7475 Repealed. 2015, No. 146 (Adj. Sess.), § 4, eff. January 1, 2016.
- § 7476 Additional returns
- § 7477 Failure to file a return; petition and computation of tax
- § 7478 Examination of records and witnesses
- § 7479 Supplemental information; changes in federal tax liability or in taxable gifts or estate
- § 7480 Form and verification of returns
- § 7481 Extension of time for filing of returns
- § 7482 Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
- § 7483 Method of payment
- §§ 7484, 7485 Repealed. 1997, No. 156 (Adj. Sess.), Section 37, eff. January 1, 1999.
- § 7486 Time limitation on notices of deficiency and assessment of penalty and interest
- § 7487 Determination of deficiency, penalty, or interest
- § 7488 Refunds; petitions for refunds
- § 7489 Procedure for hearings by Commissioner; appeals
- § 7490 Payment and collection of deficiencies and assessments; jeopardy notices
- § 7491 Remedy exclusive; determination final
- § 7492 Determination of taxable gifts or estate and gift and estate tax liability under the laws of the United States
- § 7493 Tax a debt to the State
- § 7494 Action to collect taxes; limitations
- § 7495 Levy for nonpayment
- § 7496 Liability for failure or delinquency
- § 7497 Tax liability as property lien
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