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Searching 2025-2026 Session
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The Vermont Statutes Online

The Statutes below include the actions of the 2025 session of the General Assembly.

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 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 Repealed. 1987, No. 278 (Adj.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 Repealed. 1979, No. 140 (Adj.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 Repealed. 1979, No. 140 (Adj.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 Repealed. 2015, No. 146 (Adj.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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