Vermont § 7301 Definitions

Vermont Statutes

§ 7301 — Definitions

Vermont § 7301

Title 32Title 32: Taxation and Finance

Ch. 189Chapter 189: Uniform Estate Tax Apportionment Act

This text of Vermont § 7301 (Definitions) is published on Counsel Stack Legal Research, covering Vermont primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Vt. Stat. Ann. tit. 32, § 7301 (2026).

Text

As used in this chapter:

(1)“Estate” means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this State.

(2)“Person” means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency.

(3)“Person interested in the estate” means any person entitled to receive, or who has received, from a decedent or by reason of the death of a decedent any property or interest therein included in the decedent’s estate. It includes a personal representative, guardian, and trustee.

(4)“State” means any state, territory, or possession of the United States, the District of Columbia, and the Commonwealth of Puerto Rico.

(5)“Tax” means the federal

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As used in this chapter:
(1) “Estate” means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this State.
(2) “Person” means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency.
(3) “Person interested in the estate” means any person entitled to receive, or who has received, from a decedent or by reason of the death of a decedent any property or interest therein included in the decedent’s estate. It includes a personal representative, guardian, and trustee.
(4) “State” means any state, territory, or possession of the United States, the District of Columbia, and the Commonwealth of Puerto Rico.
(5) “Tax” means the federal estate tax and the estate tax payable to this State and interest and penalties imposed in addition to the tax.
(6) “Fiduciary” means executor, administrator of any description, and trustee. (Added 1975, No. 240 (Adj. Sess.), § 11.)