Vermont § 7306 No apportionment between temporary and remainder interests

Vermont Statutes

§ 7306 — No apportionment between temporary and remainder interests

Vermont § 7306

Title 32Title 32: Taxation and Finance

Ch. 189Chapter 189: Uniform Estate Tax Apportionment Act

This text of Vermont § 7306 (No apportionment between temporary and remainder interests) 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, § 7306 (2026).

Text

No interest in income and no estate for years or for life or other temporary interest in any property or fund shall be subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder shall be chargeable against the corpus of the property or funds subject to the temporary interest and remainder. (Added 1975, No. 240 (Adj. Sess.), § 11.)

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No interest in income and no estate for years or for life or other temporary interest in any property or fund shall be subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder shall be chargeable against the corpus of the property or funds subject to the temporary interest and remainder. (Added 1975, No. 240 (Adj. Sess.), § 11.)