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Terms Used In Vermont Statutes Title 32 Sec. 7309

  • Estate: means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this State. See
  • Tax: means the federal estate tax and the estate tax payable to this State and interest and penalties imposed in addition to the tax. See

§ 7309. Short title

This chapter may be cited as the Uniform Estate Tax Apportionment Act. (Added 1975, No. 240 (Adj. Sess.), § 11.)

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