32 V.S.A. § 7445 — Copies of federal estate tax returns to be filed

It shall be the duty of the executor of every person who may die a resident of Vermont
or a nonresident with real estate or tangible personal property having an actual situs
in Vermont to file with the Commissioner a duplicate of all federal estate tax returns
that he or she is required to make to the federal authorities or, if no federal estate
tax return is required, a pro forma federal estate tax return for the estate of a
decedent with a Vermont estate tax liability shall be filed with the Commissioner. (