The Vermont Statutes Online
The Vermont Statutes Online does not include the actions of the 2024 session of the General Assembly. We expect them to be updated by November 1st.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Title 32: Taxation and Finance
Chapter 189: Uniform Estate Tax Apportionment Act
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§ 7301. Definitions
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§ 7302. Apportionment
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§ 7303. Procedure for determining apportionment
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§ 7304. Method of proration
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§ 7305. Allowance for exemptions, deductions, and credits
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§ 7306. No apportionment between temporary and remainder interests
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§ 7307. Exoneration of fiduciary
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§ 7308. Action by nonresident; reciprocity
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§ 7309. Short title