32 V.S.A. § 7308 — Action by nonresident; reciprocity

Subject to this section, a fiduciary acting in another state or a person required
to pay the tax who is a resident in another state may institute an action in the courts
of this State and may recover a proportionate amount of the federal estate tax or
an estate tax payable to another state or of a death duty due by a decedent’s estate
to another state from a person interested in the estate who is either a resident in
this State or who owns property in this State subject to attachment or execution.
For the purposes of the action, the determination of apportionment by the court having
jurisdiction of the administration of the decedent’s estate in the other state shall
be prima facie correct. The provisions of this section shall apply only if the state
in which such apportionment was made affords a substantially similar remedy. (