Vermont § 7302 Apportionment

Vermont Statutes

§ 7302 — Apportionment

Vermont § 7302

Title 32Title 32: Taxation and Finance

Ch. 189Chapter 189: Uniform Estate Tax Apportionment Act

This text of Vermont § 7302 (Apportionment) 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, § 7302 (2026).

Text

Unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax shall be used for that purpose. (Added 1975, No. 240 (Adj. Sess.), § 11.)

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Unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax shall be used for that purpose. (Added 1975, No. 240 (Adj. Sess.), § 11.)