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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 189 : UNIFORM ESTATE TAX APPORTIONMENT ACT

(Cite as: 32 V.S.A. § 7308)
  • § 7308. Action by nonresident, reciprocity

    Subject to this section a fiduciary acting in another state or a person required to pay the tax resident in another state may institute an action in the courts of this State and may recover a proportionate amount of the federal estate tax or an estate tax payable to another state or of a death duty due by a decedent's estate to another state, from a person interested in the estate who is either resident in this State or who owns property in this State subject to attachment or execution. For the purposes of the action the determination of apportionment by the court having jurisdiction of the administration of the decedent's estate in the other state shall be prima facie correct. The provisions of this section shall apply only if the state in which such apportionment was made affords a substantially similar remedy. (Added 1975, No. 240 (Adj. Sess.), § 11.)