Definitions
32 V.S.A. § 7201
in effect7201. Definitions
As used in this chapter, the following words or phrases shall mean and include:
(1) “Death taxes,” estate taxes, inheritance taxes, succession taxes, taxes upon transfers made in contemplation of death, or any tax which arises because an individual has deceased;
(2) “State,” any state, territory, or possession of the United States, and the District of Columbia.
Source: Vermont General Assembly (legislature.vermont.gov)URL: https://legislature.vermont.gov/statutes/section/32/187/07201Fetched: 10/21/2026