32 V.S.A. § 7443 — Estate tax reduction for estate of a farmer

The amount of tax determined under section 7442a of this chapter on an estate that
qualifies for installment payment of estate taxes under 26 U.S.C. § 6166, and in which the closely held business is the business of farming in Vermont, shall
be reduced by the percentage that the value of the closely held farm business, as
determined for federal estate tax purposes, bears to the value of the federal adjusted
gross estate. (