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Vt. Stat. Ann. tit. 32, § 7101

Definitions

Redline — July 1, 2021 → current.View current text →
Current — January 1, 2022
As of July 1, 2021
As used in this chapter, the following words or phrases shall mean and include:
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;
(1) "Death taxes," estate taxes, inheritance taxes, succession taxes, taxes upon transfers made in contemplation of death, or any tax that arises because an individual has deceased;
(2) "State," any state, territory, or possession of the United States, and the District of Columbia.
(2) "State," any state, territory, or possession of the United States, and the District of Columbia.

Official source: Vermont General Assembly. Reproduced from public-domain Vermont statutes; confirm against the official source for the current text. Not legal advice.