32 V.S.A. § 7454 — Discharge of executor; income tax clearance; notice of proceedings in court

(a) Upon the final settlement of the account of an administrator, executor, or trustee,
the Probate Division of the Superior Court shall make the amount of estate taxes imposed
by this chapter a part of the final decree of distribution, a copy of which decree
shall be sent forthwith to the Commissioner by the judge of probate. An administrator,
executor, or trustee shall not be finally discharged or relieved from his or her bond
until he or she has paid such taxes as he or she is required to pay to the Commissioner
and has filed with the Probate Division of the Superior Court a receipt issued by
the Commissioner for the receipt of such taxes.
(b) A final account of an administrator, executor, or trustee shall not be allowed unless
such account shows and the judge of probate finds that all income taxes imposed by
chapter 151 of this title, which have become payable, have been paid. The certificate
of the Commissioner and the receipt for the amount of tax therein certified shall
be conclusive as to the payment of the tax, to the extent of such certificate. On
behalf of the State, for the purpose of facilitating the settlement and distribution
of estates, the Commissioner may agree upon the amount of income taxes at any time
due from such administrator, executor, or trustee under the provisions of chapter
151 of this title, and payment in accordance with such agreement shall be full satisfaction
of the taxes to which the agreement relates. (