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Searching 2023-2024 Session

The Vermont Statutes Online

The Vermont Statutes Online have been updated to include the actions of the 2023 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 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.