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U.S. State Codes
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Vermont
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Title 32 - Taxation and Fin...
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Chapter 190 - Estate And Gift Taxes
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
§§ 7455-7459 Reserved for future use.
§ 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