32 V.S.A. § 7303 — Procedure for determining apportionment

(a) The Probate Division of the Superior Court having jurisdiction over the administration
of the estate of a decedent shall determine the apportionment of the tax. If there
are no probate proceedings, the Probate Division of the Superior Court of the county
wherein the decedent was domiciled at death upon the application of the person required
to pay the tax shall determine the apportionment of the tax.
(b) If the Probate Division of the Superior Court finds that it is inequitable to apportion
interest and penalties in the manner provided in section 7302 of this title, because of special circumstances, it may direct apportionment thereof in the manner
it finds equitable.
(c) The expenses reasonably incurred by any fiduciary and by other persons interested
in the estate in connection with the determination of the amount and apportionment
of the tax shall be apportioned as provided in section 7302 of this title and charged and collected as a part of the tax apportioned. If the Probate Division
of the Superior Court finds it is inequitable to apportion the expenses as provided
in section 7302 of this title, it may direct apportionment thereof equitably.
(d) If the Probate Division of the Superior Court finds that the assessment of penalties
and interest assessed in relation to the tax is due to delay caused by the negligence
of the fiduciary, the court may charge the fiduciary with the amount of the assessed
penalties and interest.
(e) In any suit or judicial proceeding to recover from any person interested in the estate
the amount of the tax apportioned to the person in accordance with this chapter, the
determination of the Probate Division of the Superior Court in respect thereto shall
be prima facie correct. (