32 V.S.A. § 4005: Return by corporations, estates, or fiduciaries

The officer of a corporation on whom service of process may be made shall procure such form and the same shall be executed by its president or other principal officer and the same shall be delivered or forwarded to one of the listers. The person who has charge of the property of a trust, or the property of an estate of a decedent or of a ward or of the property of another person, shall procure and deliver or forward such form to one of the listers.