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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 7447

When tax payable

Official textlegislature.vermont.gov

The tax imposed by this subchapter shall be due and payable by the executor at the time the Vermont estate tax return is required to be filed under section 7446 of this title, without extension. (

Last amended: Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1995, No. 29, § 12, eff. April 14, 1995; 2003, No. 70 (Adj. Sess.), § 53, eff. March 1, 2004.)

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In this chapter (40 sections)
  1. 190-7401 · Purpose
  2. 190-7402 · Definitions
  3. 190-7403 · Repealed. 1987, No. 278 (Adj. Sess.), § 4, eff. June 21, 1988
  4. 190-7411 · 190-7411
  5. 190-7441 · Name of tax
  6. 190-7442 · Repealed. 1979, No. 140 (Adj. Sess.), § 3, eff. date, see…
  7. 190-7442a · Imposition of a Vermont estate tax and rate of tax
  8. 190-7443 · Estate tax reduction for estate of a farmer
  9. 190-7444 · Return by executor
  10. 190-7445 · Copies of federal estate tax returns to be filed
  11. 190-7446 · When returns to be filed
  12. 190-7447 · When tax payable
  13. 190-7448 · Extension of time for payment
  14. 190-7449 · Probate Division to send Commissioner notice of estate
  15. 190-7450 · Powers and duties of executor or administrator appointed for…
  16. 190-7451 · Appointment of resident administrator for nonresident’s…
  17. 190-7452 · Personal liability of recipient of property; effect of…
  18. 190-7453 · Reimbursement of person other than executor paying tax
  19. 190-7454 · Discharge of executor; income tax clearance; notice of…
  20. 190-7455 · 190-7455
  21. 190-7460 · Generation-skipping transfers
  22. 190-7470 · Administration of chapter
  23. 190-7471 · Regulations
  24. 190-7472 · Abatement of tax liabilities
  25. 190-7473 · Allocation of payments
  26. 190-7474 · Inconsistent provisions
  27. 190-7475 · Repealed. 2015, No. 146 (Adj. Sess.), § 4, eff. January 1,…
  28. 190-7476 · Additional returns
  29. 190-7477 · Failure to file a return; petition and computation of tax
  30. 190-7478 · Examination of records and witnesses
  31. 190-7479 · Supplemental information; changes in federal tax liability…
  32. 190-7480 · Form and verification of returns
  33. 190-7481 · Extension of time for filing of returns
  34. 190-7482 · Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1,…
  35. 190-7483 · Method of payment
  36. 190-7484 · 190-7484
  37. 190-7486 · Time limitation on notices of deficiency and assessment of…
  38. 190-7487 · Determination of deficiency, penalty, or interest
  39. 190-7488 · Refunds; petitions for refunds
  40. 190-7489 · Procedure for hearings by Commissioner; appeals
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