Vermont § 7308 Action by nonresident; reciprocity

Vermont Statutes

§ 7308 — Action by nonresident; reciprocity

Vermont § 7308

Title 32Title 32: Taxation and Finance

Ch. 189Chapter 189: Uniform Estate Tax Apportionment Act

This text of Vermont § 7308 (Action by nonresident; reciprocity) 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, § 7308 (2026).

Text

Subject to this section, a fiduciary acting in another state or a person required to pay the tax who is a resident in another state may institute an action in the courts of this State and may recover a proportionate amount of the federal estate tax or an estate tax payable to another state or of a death duty due by a decedent’s estate to another state from a person interested in the estate who is either a resident in this State or who owns property in this State subject to attachment or execution. For the purposes of the action, the determination of apportionment by the court having jurisdiction of the administration of the decedent’s estate in the other state shall be prima facie correct. The provisions of this section shall apply only if the state in which such apportionment was made aff

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Subject to this section, a fiduciary acting in another state or a person required to pay the tax who is a resident in another state may institute an action in the courts of this State and may recover a proportionate amount of the federal estate tax or an estate tax payable to another state or of a death duty due by a decedent’s estate to another state from a person interested in the estate who is either a resident in this State or who owns property in this State subject to attachment or execution. For the purposes of the action, the determination of apportionment by the court having jurisdiction of the administration of the decedent’s estate in the other state shall be prima facie correct. The provisions of this section shall apply only if the state in which such apportionment was made affords a substantially similar remedy. (Added 1975, No. 240 (Adj. Sess.), § 11; amended 2021, No. 105 (Adj. Sess.), § 556, eff. July 1, 2022.)