Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 7445
Copies of federal estate tax returns to be filed
Official textlegislature.vermont.gov
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. (
Source: view the official text
In this chapter (40 sections)
- 190-7401 · Purpose
- 190-7402 · Definitions
- 190-7403 · Repealed. 1987, No. 278 (Adj. Sess.), § 4, eff. June 21, 1988
- 190-7411 · 190-7411
- 190-7441 · Name of tax
- 190-7442 · Repealed. 1979, No. 140 (Adj. Sess.), § 3, eff. date, see…
- 190-7442a · Imposition of a Vermont estate tax and rate of tax
- 190-7443 · Estate tax reduction for estate of a farmer
- 190-7444 · Return by executor
- 190-7445 · Copies of federal estate tax returns to be filed
- 190-7446 · When returns to be filed
- 190-7447 · When tax payable
- 190-7448 · Extension of time for payment
- 190-7449 · Probate Division to send Commissioner notice of estate
- 190-7450 · Powers and duties of executor or administrator appointed for…
- 190-7451 · Appointment of resident administrator for nonresident’s…
- 190-7452 · Personal liability of recipient of property; effect of…
- 190-7453 · Reimbursement of person other than executor paying tax
- 190-7454 · Discharge of executor; income tax clearance; notice of…
- 190-7455 · 190-7455
- 190-7460 · Generation-skipping transfers
- 190-7470 · Administration of chapter
- 190-7471 · Regulations
- 190-7472 · Abatement of tax liabilities
- 190-7473 · Allocation of payments
- 190-7474 · Inconsistent provisions
- 190-7475 · Repealed. 2015, No. 146 (Adj. Sess.), § 4, eff. January 1,…
- 190-7476 · Additional returns
- 190-7477 · Failure to file a return; petition and computation of tax
- 190-7478 · Examination of records and witnesses
- 190-7479 · Supplemental information; changes in federal tax liability…
- 190-7480 · Form and verification of returns
- 190-7481 · Extension of time for filing of returns
- 190-7482 · Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1,…
- 190-7483 · Method of payment
- 190-7484 · 190-7484
- 190-7486 · Time limitation on notices of deficiency and assessment of…
- 190-7487 · Determination of deficiency, penalty, or interest
- 190-7488 · Refunds; petitions for refunds
- 190-7489 · Procedure for hearings by Commissioner; appeals