{"data":{"id":"us-vt/32-v.s.a.-7474","jurisdiction":"us-vt","citation":"32 V.S.A. § 7474","heading":"Inconsistent provisions","body":"Notwithstanding any provisions of the statutes of this State to the contrary, no person or other taxpayer, and no item of gift or of an estate, shall be exempt from taxation under this chapter unless the person or other taxpayer or item of gift or of an estate, as the case may be, is expressly exempted from taxation by this chapter.","path":["Title 32: Taxation and Finance","Chapter 190: Estate and Gift Taxes","Subchapter 004: GENERAL PROVISIONS"],"source_url":"https://legislature.vermont.gov/statutes/section/32/190/07474","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"db06a9bcf9bf21d29ccd97cfe1018996b5e6f01a3fbe194bc4edc4d10409f302","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-7473","next":"us-vt/32-v.s.a.-7475"},"notice":"GroundRules: Original legal text. Not legal advice."}