The Vermont Statutes Online
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