Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 7301

Definitions

As used in this chapter:

# (1)

“Estate” means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this State.

# (2)

“Person” means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency.

# (3)

“Person interested in the estate” means any person entitled to receive, or who has received, from a decedent or by reason of the death of a decedent any property or interest therein included in the decedent’s estate. It includes a personal representative, guardian, and trustee.

# (4)

“State” means any state, territory, or possession of the United States, the District of Columbia, and the Commonwealth of Puerto Rico.

# (5)

“Tax” means the federal estate tax and the estate tax payable to this State and interest and penalties imposed in addition to the tax.

# (6)

“Fiduciary” means executor, administrator of any description, and trustee. (

Last amended: Added 1975, No. 240 (Adj. Sess.), § 11.)

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