{"data":{"id":"us-vt/32-v.s.a.-7445","jurisdiction":"us-vt","citation":"32 V.S.A. § 7445","heading":"Copies of federal estate tax returns to be filed","body":"It shall be the duty of the executor of every person who may die a resident of Vermont or a nonresident with real estate or tangible personal property having an actual situs in Vermont to file with the Commissioner a duplicate of all federal estate tax returns that he or she is required to make to the federal authorities or, if no federal estate tax return is required, a pro forma federal estate tax return for the estate of a decedent with a Vermont estate tax liability shall be filed with the Commissioner.","path":["Title 32: Taxation and Finance","Chapter 190: Estate and Gift Taxes","Subchapter 003: ESTATE TAX"],"source_url":"https://legislature.vermont.gov/statutes/section/32/190/07445","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"ab33e771b875d7a760e9406992e0f575fb0a9fe41b46bf80220c36ba7d3ced7a","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-7444","next":"us-vt/32-v.s.a.-7446"},"notice":"GroundRules: Original legal text. Not legal advice."}