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- 32 V.S.A. § 5942 · Offset for taxes owed in another state; reciprocity
- 32 V.S.A. § 5951 · Definitions; general provisions
- 32 V.S.A. § 5952 · Imposition of tax
- 32 V.S.A. § 5953 · Exemptions
- 32 V.S.A. § 5954 · Filing of return and payment of tax
- 32 V.S.A. §§ 5961-5978 · Repealed. 1997, No. 60, § 52b, eff. Jan. 1, 1999.
- 32 V.S.A. § 6061 · Definitions [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
- 32 V.S.A. § 6061 · Definitions [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above]
- 32 V.S.A. § 6062 · Number and identity of claimants; apportionment [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above]
- 32 V.S.A. § 6062 · Number and identity of claimants; apportionment [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
- 32 V.S.A. § 6063 · Claim as personal; credit amount at time of transfer [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
- 32 V.S.A. § 6063 · Claim as personal; credit and exemption amount at time of transfer [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above]
- 32 V.S.A. § 6064 · Claim applied against outstanding liabilities
- 32 V.S.A. § 6064 · Claim applied against outstanding liabilities
- 32 V.S.A. § 6065 · Forms; tables; notices [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
- 32 V.S.A. § 6065 · Forms; tables; notices [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above]
- 32 V.S.A. § 6066 · Computation of homestead property tax exemption, municipal property tax credit, and renter credit [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above]
- 32 V.S.A. § 6066 · Computation of property tax credit and renter credit [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
- 32 V.S.A. § 6066a · Determination of property tax credit [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
- 32 V.S.A. § 6066a · Determination of homestead property tax exemption and municipal property tax credit [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above]
- 32 V.S.A. § 6067 · Claim limitations [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above]
- 32 V.S.A. § 6067 · Credit limitations [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
- 32 V.S.A. § 6068 · Application and time for filing [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
- 32 V.S.A. § 6068 · Application and time for filing [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above]
- 32 V.S.A. § 6069 · Landlord certificate
- 32 V.S.A. § 6069 · Landlord certificate
- 32 V.S.A. § 6070 · Disallowed claims [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
- 32 V.S.A. § 6070 · Disallowed claims [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above]
- 32 V.S.A. § 6071 · Excessive and fraudulent claims [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above]
- 32 V.S.A. § 6071 · Excessive and fraudulent claims [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
- 32 V.S.A. § 6072 · Appeals
- 32 V.S.A. § 6072 · Appeals
- 32 V.S.A. § 6073 · Rules of the Commissioner [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above]
- 32 V.S.A. § 6073 · Regulations of the Commissioner [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
- 32 V.S.A. § 6074 · Amendment of certain claims [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
- 32 V.S.A. § 6074 · Amendment of certain claims [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above]
- 32 V.S.A. § 6075 · Repealed. 2013, No. 179 (Adj. Sess.), § D.105(b), eff. July 1, 2017.
- 32 V.S.A. § 6075 · Repealed. 2013, No. 179 (Adj. Sess.), § D.105(b), eff. July 1, 2017.
- 32 V.S.A. § 6075a · Repealed. 2019, No. 72, § E.500.
- 32 V.S.A. § 6075a · Repealed. 2019, No. 72, § E.500.
- 32 V.S.A. §§ 6501-6592 · Repealed.
- 32 V.S.A. §§ 7001-7005 · Repealed.
- 32 V.S.A. § 7101 · Definitions
- 32 V.S.A. § 7102 · Agreement to arbitrate
- 32 V.S.A. § 7103 · Hearing
- 32 V.S.A. § 7104 · Powers of Board
- 32 V.S.A. § 7105 · Determination of domicile
- 32 V.S.A. § 7106 · Majority vote
- 32 V.S.A. § 7107 · Filing of determination, record, and other documents
- 32 V.S.A. § 7108 · Compromise by parties
- 32 V.S.A. § 7109 · Compensation of Board and employees
- 32 V.S.A. § 7110 · Reciprocal application
- 32 V.S.A. § 7111 · Uniform interpretation
- 32 V.S.A. § 7201 · Definitions
- 32 V.S.A. § 7202 · Agreement; filing; interest and penalties
- 32 V.S.A. § 7203 · Uniform interpretation
- 32 V.S.A. § 7301 · Definitions
- 32 V.S.A. § 7302 · Apportionment
- 32 V.S.A. § 7303 · Procedure for determining apportionment
- 32 V.S.A. § 7304 · Method of proration
- 32 V.S.A. § 7305 · Allowance for exemptions, deductions, and credits
- 32 V.S.A. § 7306 · No apportionment between temporary and remainder interests
- 32 V.S.A. § 7307 · Exoneration of fiduciary
- 32 V.S.A. § 7308 · Action by nonresident; reciprocity
- 32 V.S.A. § 7309 · Short title
- 32 V.S.A. § 7401 · Purpose
- 32 V.S.A. § 7402 · Definitions
- 32 V.S.A. § 7403 · Repealed. 1987, No. 278 (Adj. Sess.), § 4, eff. June 21, 1988.
- 32 V.S.A. §§ 7411-7418 · Repealed. 1979, No. 140 (Adj. Sess.), § 2, eff. date, see note below.
- 32 V.S.A. § 7441 · Name of tax
- 32 V.S.A. § 7442 · Repealed. 1979, No. 140 (Adj. Sess.), § 3, eff. date, see note below.
- 32 V.S.A. § 7442a · Imposition of a Vermont estate tax and rate of tax
- 32 V.S.A. § 7443 · Estate tax reduction for estate of a farmer
- 32 V.S.A. § 7444 · Return by executor
- 32 V.S.A. § 7445 · Copies of federal estate tax returns to be filed
- 32 V.S.A. § 7446 · When returns to be filed
- 32 V.S.A. § 7447 · When tax payable
- 32 V.S.A. § 7448 · Extension of time for payment
- 32 V.S.A. § 7449 · Probate Division to send Commissioner notice of estate
- 32 V.S.A. § 7450 · Powers and duties of executor or administrator appointed for nonresident
- 32 V.S.A. § 7451 · Appointment of resident administrator for nonresident’s estate
- 32 V.S.A. § 7452 · Personal liability of recipient of property; effect of transfer of property to bona fide purchaser, etc
- 32 V.S.A. § 7453 · Reimbursement of person other than executor paying tax
- 32 V.S.A. § 7454 · Discharge of executor; income tax clearance; notice of proceedings in court
- 32 V.S.A. §§ 7455-7459 · [Reserved for future use]
- 32 V.S.A. § 7460 · Generation-skipping transfers
- 32 V.S.A. § 7470 · Administration of chapter
- 32 V.S.A. § 7471 · Regulations
- 32 V.S.A. § 7472 · Abatement of tax liabilities
- 32 V.S.A. § 7473 · Allocation of payments
- 32 V.S.A. § 7474 · Inconsistent provisions
- 32 V.S.A. § 7475 · Repealed. 2015, No. 146 (Adj. Sess.), § 4, eff. January 1, 2016.
- 32 V.S.A. § 7476 · Additional returns
- 32 V.S.A. § 7477 · Failure to file a return; petition and computation of tax
- 32 V.S.A. § 7478 · Examination of records and witnesses
- 32 V.S.A. § 7479 · Supplemental information; changes in federal tax liability or in taxable gifts or estate
- 32 V.S.A. § 7480 · Form and verification of returns
- 32 V.S.A. § 7481 · Extension of time for filing of returns
- 32 V.S.A. § 7482 · Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
- 32 V.S.A. § 7483 · Method of payment