Terms Used In Vermont Statutes > Title 26 > Chapter 101 > Subchapter 1 - General Provisions

• Appraisal: A determination of property value.
• Contemplation of death: The expectation of death that provides the primary motive to make a gift.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Decedent: A deceased person.
• Director: means the Director of the Office of Professional Regulation. See
• Executor: A male person named in a will to carry out the decedent
• following: when used by way of reference to a section of the law shall mean the next preceding or following section. See
• Forester: means a person who is licensed to practice forestry under this chapter. See
• Forestry: means the science, art, and practice of creating, managing, using, and conserving forests and associated resources to meet desired goals, needs, and values, including timber management, wildlife management, biodiversity management, and watershed management. See
• License: means a current authorization granted by the Director permitting the practice of forestry pursuant to this chapter. See
• Person: shall include any natural person, corporation, municipality, the State of Vermont or any department, agency, or subdivision of the State, and any partnership, unincorporated association, or other legal entity. See
• 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