The Vermont Statutes Online
The Vermont Statutes Online does not include the actions of the 2024 session of the General Assembly. We expect them to be updated by November 1st.
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 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.
