32 V.S.A. § 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.