{"data":{"id":"us-vt/32-v.s.a.-7101","jurisdiction":"us-vt","citation":"32 V.S.A. § 7101","heading":"Definitions","body":"As used in this chapter, the following words or phrases shall mean and include:\n(1) “Death taxes,” estate taxes, inheritance taxes, succession taxes, taxes upon transfers made in contemplation of death, or any tax that arises because an individual has deceased;\n(2) “State,” any state, territory, or possession of the United States, and the District of Columbia.","path":["Title 32: Taxation and Finance","Chapter 185: Interstate Arbitration of Death Taxes"],"source_url":"https://legislature.vermont.gov/statutes/section/32/185/07101","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"a91e3145fa36f42156214660cdee4363a3532351c9091b00e40c0188673bef43","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-7001-7005","next":"us-vt/32-v.s.a.-7102"},"notice":"GroundRules: Original legal text. Not legal advice."}