Vermont Statutes
§ 7201 — Definitions
Vermont·Title 32 Title 32: Taxation and Finance·Ch. 187 Chapter 187: Interstate Compromise of Death Taxes
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;
(2)“State,” any state, territory, or possession of the United States, and the District of Columbia.
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