Chapter 190 - ESTATE AND GIFT TAXES (Contains: §§ 7401 – 7497)
- § 7401 - Purpose
- § 7402 - Definitions
- § 7403 - Repealed. 1987, No. 278 (Adj. Sess.), § 4, eff. June 21, 1988.
- § 7411 - 7411-7418. Repealed. 1979, No. 140 (Adj. Sess.), § 2, eff. date, see note below.
- § 7441 - Name of tax
- § 7442 - Repealed. 1979, No. 140 (Adj. Sess.), § 3, eff. date, see note below.
- § 7442a - Imposition of a Vermont estate tax and rate of tax
- § 7443 - Estate tax reduction for estate of a farmer
- § 7444 - Return by executor
- § 7445 - Copies of federal estate tax returns to be filed
- § 7446 - When returns to be filed
- § 7447 - When tax payable
- § 7448 - Extension of time for payment
- § 7449 - Register of probate to send commissioner notice of estate
- § 7450 - Powers and duties of executor or administrator appointed for nonresident
- § 7451 - Appointment of resident administrator for nonresident's estate
- § 7452 - Personal liability of recipient of property; effect of transfer of property to bona fide purchaser, etc.
- § 7453 - Reimbursement of person other than executor paying tax
- § 7454 - Discharge of executor; income tax clearance; notice of proceedings in court
- § 7455 - -7459. Reserved for future use
- § 7460 - Generation-skipping transfers
- § 7470 - Administration of chapter
- § 7471 - Regulations
- § 7472 - Abatement of tax liabilities
- § 7473 - Allocation of payments
- § 7474 - Inconsistent provisions
- § 7475 - Adoption of federal estate and gift tax laws
- § 7476 - Additional returns
- § 7477 - Failure to file a return; petition and computation of tax
- § 7478 - Examination of records and witnesses
- § 7479 - Supplemental information; changes in federal tax liability or in taxable gifts orestate
- § 7480 - Form and verification of returns
- § 7481 - Extension of time for filing of returns
- § 7482 - Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
- § 7483 - Method of payment
- § 7484 - 7484, 7485. Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
- § 7486 - Time limitation on notices of deficiency and assessment of penalty and interest
- § 7487 - Determination of deficiency, penalty or interest
- § 7488 - Refunds; petitions for refunds
- § 7489 - Procedure for hearings by commissioner; appeals
- § 7490 - Payment and collection of deficiencies and assessments; jeopardy notices
- § 7491 - Remedy exclusive; determination final
- § 7492 - Determination of taxable gifts or estate and gift and estate tax liability under the laws of the United States
- § 7493 - Tax a debt to the state
- § 7494 - Action to collect taxes; limitations
- § 7495 - Levy for nonpayment
- § 7496 - Liability for failure or delinquency
- § 7497 - Tax liability as property lien