Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 7309
Short title
Official textlegislature.vermont.gov
This chapter may be cited as the Uniform Estate Tax Apportionment Act. (
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In this chapter (9 sections)
- 189-7301 · Definitions
- 189-7302 · Apportionment
- 189-7303 · Procedure for determining apportionment
- 189-7304 · Method of proration
- 189-7305 · Allowance for exemptions, deductions, and credits
- 189-7306 · No apportionment between temporary and remainder interests
- 189-7307 · Exoneration of fiduciary
- 189-7308 · Action by nonresident; reciprocity
- 189-7309 · Short title