§ 7445 Copies of federal estate tax returns to be filed

32 V.S.A. § 7445 (N/A)
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[Section 7445 shall apply to estates of individuals dying on or after January 1, 2009 pursuant to 2009, No. 1 (Sp. Sess.), §   H.58(7).]

§ 7445. Copies of federal estate tax returns to be filed

It shall be the duty of the executor of every person who may die a resident of Vermont or a nonresident with real estate or tangible personal property having an actual situs in Vermont to file with the Commissioner a duplicate of all federal estate tax returns which he or she is required to make to the federal authorities, or, if no federal estate tax return is required, a pro forma federal estate tax return for the estate of a decedent with a Vermont estate tax liability shall be filed with the Commissioner. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2009, No. 1 (Sp. Sess.), § H.33.)