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Searching 2019-2020 Session

The Vermont Statutes Online

 

Title 32 : Taxation and Finance

Chapter 189 : UNIFORM ESTATE TAX APPORTIONMENT ACT

(Cite as: 32 V.S.A. § 7306)
  • § 7306. No apportionment between temporary and remainder interests

    No interest in income and no estate for years or for life or other temporary interest in any property or fund shall be subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder shall be chargeable against the corpus of the property or funds subject to the temporary interest and remainder. (Added 1975, No. 240 (Adj. Sess.), § 11.)