PocketLaw | Vermont Statutes | Estate And Gift Taxes

Estate And Gift Taxes

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Purpose

Definitions

Repealed. 1987, No. 278 (Adj. Sess.), § 4, eff. June 21, 1988.

Sections
7411-7418 Repealed

1979, No. 140 (Adj. Sess.), Section 2, eff. date, see note below.

Name of tax

Repealed. 1979, No. 140 (Adj. Sess.), § 3, eff. date, see note below.

Imposition of a Vermont estate tax and rate of tax

Estate tax reduction for estate of a farmer

Return by executor

Copies of federal estate tax returns to be filed

When returns to be filed

When tax payable

Extension of time for payment

Probate Division to send Commissioner notice of estate

Powers and duties of executor or administrator appointed for nonresident

Appointment of resident administrator for nonresident's estate

Personal liability of recipient of property; effect of transfer of property to bona fide purchaser, etc.

Reimbursement of person other than executor paying tax

Discharge of executor; income tax clearance; notice of proceedings in court

Sections
7455-7459 Reserved for future use

7455-7459 Reserved for future use.

Generation-skipping transfers

Administration of chapter

Regulations

Abatement of tax liabilities

Allocation of payments

Inconsistent provisions

Repealed. 2015, No. 146 (Adj. Sess.), § 4, eff. January 1, 2016.

Additional returns

Failure to file a return; petition and computation of tax

Examination of records and witnesses

Supplemental information; changes in federal tax liability or in taxable gifts or estate

Form and verification of returns

Extension of time for filing of returns

Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.

Method of payment

Sections
7484, 7485 Repealed

1997, No. 156 (Adj. Sess.), Section 37, eff. January 1, 1999.

Time limitation on notices of deficiency and assessment of penalty and interest

Determination of deficiency, penalty, or interest

Refunds; petitions for refunds

Procedure for hearings by Commissioner; appeals

Payment and collection of deficiencies and assessments; jeopardy notices

Remedy exclusive; determination final

Determination of taxable gifts or estate and gift and estate tax liability under the laws of the United States

Tax a debt to the State

Action to collect taxes; limitations

Levy for nonpayment

Liability for failure or delinquency

Tax liability as property lien