The Vermont Statutes Online

Title 32: Taxation and Finance

Chapter 189: Uniform Estate Tax Apportionment Act

•   

•    § 7301. Definitions

•    § 7302. Apportionment

•    § 7303. Procedure for determining apportionment

•    § 7304. Method of proration

•    § 7305. Allowance for exemptions, deductions, and credits

•    § 7306. No apportionment between temporary and remainder interests

•    § 7307. Exoneration of fiduciary

•    § 7308. Action by nonresident; reciprocity

•    § 7309. Short title

Full Text of Chapter