The Vermont Statutes Online

Title 32: Taxation and Finance

Chapter 190: Estate and Gift Taxes

• Subchapter 001: PURPOSE; DEFINITIONS
•    § 7401. Purpose

•    § 7402. Definitions

•    § 7403. Repealed. 1987, No. 278 (Adj. Sess.), § 4, eff. June 21, 1988.

• Subchapter 002: GIFT TAX
•    §§ 7411-7418. Repealed. 1979, No. 140 (Adj. Sess.), § 2, eff. date, see note below.

• Subchapter 003: ESTATE TAX
•    § 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 Repealed. 1979, No. 140 (Adj.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

•    § 7446. When returns to be filed

•    § 7447. When tax payable

•    § 7448. Extension of time for payment

•    § 7449. Probate Division 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

• Subchapter 004: GENERAL PROVISIONS
•    § 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 Repealed. 2015, No. 146 (Adj.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 Repealed. 1997, No. 156 (Adj.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 Repealed. 1997, No. 156 (Adj.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.), § 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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