The Vermont Statutes Online
Title 32 : Taxation and Finance
Chapter 185 : INTERSTATE ARBITRATION OF DEATH TAXES
(Cite as: 32 V.S.A. § 7101)-
§ 7101. Definitions
As used in this chapter, the following words or phrases shall mean and include:
(1) “Death taxes,” estate taxes, inheritance taxes, succession taxes, taxes upon transfers made in contemplation of death, or any tax that arises because an individual has deceased;
(2) “State,” any state, territory, or possession of the United States, and the District of Columbia.
