32 V.S.A. § 7307 — Exoneration of fiduciary

Neither the fiduciary nor other person required to pay the tax shall be under any
duty to institute any suit or proceeding to recover from any person interested in
the estate the amount of the tax apportioned to the person until the expiration of
the three months next following final determination of the tax. A fiduciary or other
person required to pay the tax who institutes the suit or proceeding within a reasonable
time after the three months’ period shall not be subject to any liability or surcharge
because any portion of the tax apportioned to any person interested in the estate
was collectible at a time following the death of the decedent but thereafter became
uncollectable. If the fiduciary or other person required to pay the tax cannot collect
from any person interested in the estate the amount of the tax apportioned to the
person, the amount not recoverable shall be equitably apportioned by the court among
the other persons interested in the estate, who are subject to apportionment. (