Vermont Statutes Title 32 Sec. 7451
Terms Used In Vermont Statutes Title 32 Sec. 7451
- Commissioner: means the Commissioner of Taxes appointed under 3 V. See
- Decedent: A deceased person.
- Donee: The recipient of a gift.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Executor: A male person named in a will to carry out the decedent
- Executor: means the executor or administrator of the estate of the decedent or, if there is no executor or administrator appointed, qualified, and acting within Vermont, then any person in actual or constructive possession of any property of the decedent. See
- Grantor: The person who establishes a trust and places property into it.
- Legatee: A beneficiary of a decedent
- Probate: Proving a will
- State: when applied to the different parts of the United States may apply to the District of Columbia and any territory and the Commonwealth of Puerto Rico. See
§ 7451. Appointment of resident administrator for nonresident’s estate
In the absence of administration in Vermont upon the estate of a nonresident, the Commissioner may, at the request of an executor or administrator duly appointed and qualified in the state of the decedent‘s domicile or at the request of a donee, devisee, legatee, distributee, or grantee under a conveyance or transfer made during the grantor‘s lifetime, and upon satisfactory evidence furnished him or her by such executor, administrator, donee, devisee, legatee, distributee or grantee, or otherwise, determine whether or not any part of the estate of such decedent within Vermont is subject to tax under the provisions of this subchapter and may apply to the proper Probate Division of the Superior Court for the appointment of an administrator in Vermont. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011.)