Vt. Stat. tit. 32 § 7201

Current through L. 2024, c. 185.

Section 7201 - Definitions

As used in this chapter, the following words or phrases shall mean and include:

(1) "Death taxes," estate taxes, inheritance taxes, succession taxes, taxes upon transfers made in contemplation of death, or any tax which arises because an individual has deceased;

(2) "State," any state, territory, or possession of the United States, and the District of Columbia.

32 V.S.A. § 7201