CFR > Title 40 > Chapter I > Subchapter C > Part 62 > Subpart UU – Vermont
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Terms Used In CFR > Title 40 > Chapter I > Subchapter C > Part 62 > Subpart UU - Vermont
- Appraisal: A determination of property value.
- Donee: The recipient of a gift.
- Donor: The person who makes 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.
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Oath: A promise to tell the truth.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Personal property: All property that is not real property.