{"data":{"id":"us-vt/32-v.s.a.-7444","jurisdiction":"us-vt","citation":"32 V.S.A. § 7444","heading":"Return by executor","body":"(a) An executor shall submit a Vermont estate tax return to the Commissioner, on a form prescribed by the Commissioner, when a decedent has an interest in property with a situs in Vermont and one or both of the following apply:\n(1) a federal estate tax return is required to be filed under 26 U.S.C. § 6018; or\n(2) the sum of the federal gross estate and federal adjusted taxable gifts, as defined in 26 U.S.C. § 2001(b), made within two years of the date of the decedent’s death exceeds $2,750,000.00.\n(b) If the executor is unable to make a complete return as to any part of the gross estate of the decedent, the executor shall include in the executor’s return, to the extent of the executor’s knowledge or information, a description of such part and the name of every person holding a legal or beneficial interest therein. Upon notice from the Commissioner, such person shall in like manner make a return as to such part of the gross estate. A return made by one of two or more joint fiduciaries shall be sufficient compliance with the requirements of this section. A return made pursuant to this section shall contain a statement that the return is, to the best of the knowledge and belief of the fiduciary, true and correct.","path":["Title 32: Taxation and Finance","Chapter 190: Estate and Gift Taxes","Subchapter 003: ESTATE TAX"],"source_url":"https://legislature.vermont.gov/statutes/section/32/190/07444","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"1f0da5cd481441be1e138544e21b332f49ad34807037cdc1ff5d414aa296737f","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-7443","next":"us-vt/32-v.s.a.-7445"},"notice":"GroundRules: Original legal text. Not legal advice."}