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Searching 2019-2020 Session

The Vermont Statutes Online

The statutes were updated in November, 2018, and contain all actions of the
2018 legislative session.

Title 32 : Taxation and Finance

Chapter 187 : INTERSTATE COMPROMISE OF DEATH TAXES

(Cite as: 32 V.S.A. § 7201)
  • § 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.