32 V.S.A. § 4005 — Return by corporations, estates, or fiduciaries

The officer of a corporation on whom service of process may be made shall procure
such form and the same shall be executed by its president or other principal officer
and the same shall be delivered or forwarded to one of the listers. The person who
has charge of the property of a trust, or the property of an estate of a decedent
or of a ward or of the property of another person, shall procure and deliver or forward
such form to one of the listers.