Vermont Statutes Title 32 Sec. 7308
Terms Used In Vermont Statutes Title 32 Sec. 7308
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Decedent: A deceased person.
- 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. See
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Person: means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency. See
- Person interested in the estate: means any person entitled to receive, or who has received, from a decedent or by reason of the death of a decedent any property or interest therein included in the decedent's estate. See
- State: means any state, territory, or possession of the United States, the District of Columbia, and the Commonwealth of Puerto Rico. See
- Tax: means the federal estate tax and the estate tax payable to this State and interest and penalties imposed in addition to the tax. See
§ 7308. Action by nonresident; reciprocity
Subject to this section, a fiduciary acting in another state or a person required to pay the tax who is a resident in another state may institute an action in the courts of this State and may recover a proportionate amount of the federal estate tax or an estate tax payable to another state or of a death duty due by a decedent‘s estate to another state from a person interested in the estate who is either a resident in this State or who owns property in this State subject to attachment or execution. For the purposes of the action, the determination of apportionment by the court having jurisdiction of the administration of the decedent’s estate in the other state shall be prima facie correct. The provisions of this section shall apply only if the state in which such apportionment was made affords a substantially similar remedy. (Added 1975, No. 240 (Adj. Sess.), § 11; amended 2021, No. 105 (Adj. Sess.), § 556, eff. July 1, 2022.)