32 V.S.A. § 7474 — Inconsistent provisions

Notwithstanding any provisions of the statutes of this State to the contrary, no person
or other taxpayer, and no item of gift or of an estate, shall be exempt from taxation
under this chapter unless the person or other taxpayer or item of gift or of an estate,
as the case may be, is expressly exempted from taxation by this chapter. (