Vermont — Title 32 · Chapter 190 — Estate and Gift Taxes
- § 7401 — Purpose
- § 7402 — Definitions
- § 7441 — Name of tax
- § 7442a — Imposition of a Vermont estate tax and rate of tax
- § 7443 — Estate tax reduction for estate of a farmer
- § 7444 — Return by executor
- § 7445 — Copies of federal estate tax returns to be filed
- § 7446 — When returns to be filed
- § 7447 — When tax payable
- § 7448 — Extension of time for payment
- § 7449 — Probate Division to send Commissioner notice of estate
- § 7450 — Powers and duties of executor or administrator appointed for nonresident
- § 7451 — Appointment of resident administrator for nonresident’s estate
- § 7452 — Personal liability of recipient of property; effect of transfer of property to bona fide purchaser, etc
- § 7453 — Reimbursement of person other than executor paying tax
- § 7454 — Discharge of executor; income tax clearance; notice of proceedings in court
- § 7460 — Generation-skipping transfers
- § 7470 — Administration of chapter
- § 7471 — Regulations
- § 7472 — Abatement of tax liabilities
- § 7473 — Allocation of payments
- § 7474 — Inconsistent provisions
- § 7476 — Additional returns
- § 7477 — Failure to file a return; petition and computation of tax
- § 7478 — Examination of records and witnesses
- § 7479 — Supplemental information; changes in federal tax liability or in taxable gifts or estate
- § 7480 — Form and verification of returns
- § 7481 — Extension of time for filing of returns
- § 7483 — Method of payment
- § 7486 — Time limitation on notices of deficiency and assessment of penalty and interest
- § 7487 — Determination of deficiency, penalty, or interest
- § 7488 — Refunds; petitions for refunds
- § 7489 — Procedure for hearings by Commissioner; appeals
- § 7490 — Payment and collection of deficiencies and assessments; jeopardy notices
- § 7491 — Remedy exclusive; determination final
- § 7492 — Determination of taxable gifts or estate and gift and estate tax liability under the laws of the United States
- § 7493 — Tax a debt to the State
- § 7494 — Action to collect taxes; limitations
- § 7495 — Levy for nonpayment
- § 7496 — Liability for failure or delinquency
- § 7497 — Tax liability as property lien