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32 V.S.A. ch. 189, § 7301 Definitions
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§ 7301. Definitions As used in this chapter: (1) “Estate” means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this State. (2) “Person” means any individual, partnership, association, joint stock company, corporati…
32 V.S.A. ch. 189, § 7302 Apportionment
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§ 7302. Apportionment Unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of …
32 V.S.A. ch. 189, § 7303 Procedure for determining apportionment
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§ 7303. Procedure for determining apportionment (a) The Probate Division of the Superior Court having jurisdiction over the administration of the estate of a decedent shall determine the apportionment of the tax. If there are no probate proceedings, the Probate Division of the Su…
32 V.S.A. ch. 189, § 7304 Method of proration
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§ 7304. Method of proration (a) The fiduciary or other person in possession of the property of the decedent required to pay the tax may withhold from any property distributable to any person interested in the estate, upon its distribution to him or her, the amount of tax attribut…