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57 chapters · 1,078 sections in this title.
32 V.S.A. ch. 185, § 7101 Definitions
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§ 7101. Definitions As used in this chapter, the following words or phrases shall mean and include: (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…
32 V.S.A. ch. 185, § 7102 Agreement to arbitrate
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§ 7102. Agreement to arbitrate When the Commissioner of Taxes claims that a decedent was domiciled in this State at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Commissioner of Taxes m…
32 V.S.A. ch. 185, § 7103 Hearing
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§ 7103. Hearing The Board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement all of whom shall be entitled to be heard, to present evidence and to examine and cross-examine witnesses.
32 V.S.A. ch. 185, § 7104 Powers of Board
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§ 7104. Powers of Board The Board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers, and documents, and issue Commissions to take testimony. Subpoenas may be signed by any member of the Board…