Skip to content Skip to navigation Skip to subnav
Searching 2025-2026 Session
State House Dome Vermont General Assembly
Home
  • Bills & Resolutions

    Search

    • Bill, Act & Resolution Search

    Bills

    • Released for Introduction
    • House Bills
    • Senate Bills
    • All Bills – Both Chambers
    • Bills Passed
    • Vetoed by the Governor
    • Enacted Without Signature
    • Bills In/Out of Committee

    Resolutions

    • House Resolutions
    • Senate Resolutions
    • All Resolutions – Both Chambers
    • Resolutions Adopted

    Acts

    • Acts & Resolves
    • Acts Affecting VSA Sections

    Research

    • Legislative Reports & Research
  • Committees

    House Committees

    • Agriculture, Food Resiliency, & Forestry
    • Appropriations
    • Commerce & Economic Development
    • Corrections & Institutions
    • Education
    • Energy & Digital Infrastructure
    • Environment
    • General & Housing
    • Government Operations & Military Affairs
    • Health Care
    • House Discrimination Prevention Panel
    • House Ethics Panel
    • House Sexual Harassment Prevention Panel
    • Human Services
    • Judiciary
    • Rules
    • Transportation
    • Ways & Means

    Senate Committees

    • Agriculture
    • Appropriations
    • Economic Development, Housing & General Affairs
    • Education
    • Ethics
    • Finance
    • Government Operations
    • Health & Welfare
    • Institutions
    • Judiciary
    • Natural Resources & Energy
    • Rules
    • Sexual Harassment Prevention Panel
    • Transportation

    Committee Types

    • All Committees
    • House Committees
    • Senate Committees
    • Joint Committees
    • Other Committees
    • Committees of Conference

    All Committee Meetings

    • All Scheduled Committee Meetings
    • Complete Weekly Schedule
    • Streaming Links
    • Accessibility

    Research

    • Legislative Reports & Research
  • Vermont Laws

    Statutes

    • Vermont Statutes Online
    • Statutes Search
    • Vermont Statutes at Lexis/Nexis

    Constitution

    • Constitution of the State of Vermont

    Acts

    • Acts & Resolves
    • Acts Affecting VSA Sections

    Search

    • Bill, Act & Resolution Search

    Rules

    • State Agency Rules at Lexis/Nexis
    • Court Rules at Lexis/Nexis
    • Legislative Committee on Administrative Rules (LCAR)
  • House

    The House of Representatives

    • House Overview
    • Find Representatives
    • All Representatives
    • House Committees

    Officers

    • Speaker of the House
    • Clerk of the House

    Calendars & Journals

    • Current House Calendar
    • All House Calendars
    • Current House Journal
    • All House Journals
    • House Bills for Introduction
    • Journals of the Joint Assembly

    Rules

    • House Rules
    • Joint Rules

    Search

    • Search House Calendars & Journals

    Related Information

    • Streaming Links
  • Senate

    The Senate

    • Senate Overview
    • Find Senators
    • All Senators
    • Senate Committees

    Officers

    • President of the Senate (Lt. Governor)
    • President Pro Tempore
    • Secretary of the Senate

    Calendars & Journals

    • Current Senate Calendar
    • All Senate Calendars
    • Current Senate Journal
    • All Senate Journals
    • Senate Bills for Introduction
    • Journals of the Joint Assembly

    Rules

    • Senate Rules
    • Joint Rules

    Search

    • Search Senate Calendars & Journals

    Related Information

    • Streaming Links
  • Joint Fiscal Office
  • Reports & Research

    Reports

    • Reports & Research Overview
    • Find Legislative Reports

    Research

    • Bills, Resolutions, Acts & Constitutional Proposals
    • Witness History
    • Subject History
    • Committees
    • Senate
    • House
    • Reapportionment

    PRA Exemptions

    • PRA Exemptions in Order
    • PRA Exemptions by Subject
    • PRA Exemptions Subject to 1 VSA 317(d)(2)

    History

    • History of the General Assembly
  • The State House

    The State House

    • Visiting the State House
    • About the State House
    • Hours & Directions
    • Accessibility

    History

    • History of the General Assembly

    Civic Education

    • Flowchart: How a Bill Becomes Law
    • Video: The Bill Process From Draft To Act
    • Become a Legislative Page!
    • School Field Trips
    • About Legislative Committees

    Galleries

    • Images of the State House

    Events

    • Farmers Night Concert Series
  • Staff & Offices

    House

    • Speaker of the House
    • Clerk of the House

    Senate

    • President of the Senate (Lt. Governor)
    • President Pro Tempore
    • Secretary of the Senate

    Staff Offices

    • Legislative Counsel
    • Legislative Operations
    • Legislative Information Technology
    • Joint Fiscal Office
    • Sergeant at Arms
    • Capitol Police Department
    • Office of Human Resources

    Contact

    • Questions & Comments

    Career Opportunities

    • Career Opportunities
Search for: How to use this search

Searching 2025-2026 Session
Print

The Vermont Statutes Online

The Statutes below include the actions of the 2025 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 190 : Estate and Gift Taxes

Subchapter 004 : GENERAL PROVISIONS

(Cite as: 32 V.S.A. § 7471)

  • § 7471. Regulations

    The Commissioner may adopt, prescribe, and from time to time alter and amend and enforce reasonable rules, orders, and regulations for the purpose of implementing this title. (Added 1969, No. 269 (Adj. See.), § 1, eff. date, see note under § 7401 of this title.)

Statutes
  • Vermont Statutes Online
  • Statutes Search
  • Vermont Statutes at Lexis/Nexis
Constitution
  • Constitution of the State of Vermont
Acts
  • Acts & Resolves
  • Acts Affecting VSA Sections
Rules
  • State Agency Rules at Lexis/Nexis
  • Court Rules at Lexis/Nexis
  • Legislative Committee on Administrative Rules (LCAR)

Contact

Vermont State House
115 State Street
Montpelier, VT 05633-5301
(802) 828-2228
sgtatarms@leg.state.vt.us


Capitol Police Department
802-828-2273

Member & Staff Links

Legislative Email Sign-on
Legislative Human Resources
Legislative Time Reporting
Legislative Expense Reporting
Test My MFA
How to Use This Website

Disclaimer

State Government

State of Vermont
Governor
Lieutenant Governor
Attorney General
Auditor
Secretary of State
Treasurer
Judiciary
State Agencies A-Z
State Telephone Directory

Noteworthy

Announcements
Scheduled Committee Meetings
Legislative Schedule


Site Resources

Sitemap | Disclaimers
Questions & Comments | Career Opportunities
Requests for Proposals | Accessibility

Comments or questions about the website? Fill out our feedback form and let us know.

Developers

Copyright 2026 State of Vermont. All rights reserved.

Website Design & Development by Bluehouse Group

Seal of Vermont