Vermont Statutes Title 32 Sec. 7201
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Terms Used In Vermont Statutes Title 32 Sec. 7201
- Contemplation of death: The expectation of death that provides the primary motive to make a gift.
- following: when used by way of reference to a section of the law shall mean the next preceding or following section. See
- 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
§ 7201. 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.