32 V.S.A. § 7450 — Powers and duties of executor or administrator appointed for nonresident

When real or personal estate within Vermont or any interest therein belonging to a
person who is not a resident of Vermont shall pass by will or otherwise so that it
may be subject to tax under the provisions of this subchapter and an executor or administrator
of the estate of the decedent is appointed by a Probate Division of the Superior Court
of Vermont upon ancillary proceedings or otherwise, such executor or administrator
shall, for the purpose of this subchapter, have the same powers and be subject to
the same duties and liabilities with reference to such estate as though the decedent
had been a resident of Vermont. (