{"data":{"id":"us-vt/32-v.s.a.-7447","jurisdiction":"us-vt","citation":"32 V.S.A. § 7447","heading":"When tax payable","body":"The tax imposed by this subchapter shall be due and payable by the executor at the time the Vermont estate tax return is required to be filed under section 7446 of this title, without extension.","path":["Title 32: Taxation and Finance","Chapter 190: Estate and Gift Taxes","Subchapter 003: ESTATE TAX"],"source_url":"https://legislature.vermont.gov/statutes/section/32/190/07447","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"6ea99e0f8a52b027feb1146b1b570482ca58f45d296565000db04e843c7c1f44","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-7446","next":"us-vt/32-v.s.a.-7448"},"notice":"GroundRules: Original legal text. Not legal advice."}