The Vermont Statutes Online
The statutes were updated in November, 2018, and contain all actions of the
2018 legislative session.
§ 7201. 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 which arises because an individual has deceased;
(2) "State," any state, territory, or possession of the United States, and the District of Columbia.