32 V.S.A. § 7444 — Return by executor

(a) An executor shall submit a Vermont estate tax return to the Commissioner, on a form
prescribed by the Commissioner, when a decedent has an interest in property with a
situs in Vermont and one or both of the following apply:
(1) a federal estate tax return is required to be filed under 26 U.S.C. § 6018; or
(2) the sum of the federal gross estate and federal adjusted taxable gifts, as defined
in 26 U.S.C. § 2001(b), made within two years of the date of the decedent’s death exceeds $2,750,000.00.
(b) If the executor is unable to make a complete return as to any part of the gross estate
of the decedent, the executor shall include in the executor’s return, to the extent
of the executor’s knowledge or information, a description of such part and the name
of every person holding a legal or beneficial interest therein. Upon notice from the
Commissioner, such person shall in like manner make a return as to such part of the
gross estate. A return made by one of two or more joint fiduciaries shall be sufficient
compliance with the requirements of this section. A return made pursuant to this section
shall contain a statement that the return is, to the best of the knowledge and belief
of the fiduciary, true and correct. (