Terms Used In Vermont Statutes > Title 32 > Chapter 187 - Interstate Compromise of Death Taxes

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Contemplation of death: The expectation of death that provides the primary motive to make a gift.
• Decedent: A deceased person.
• Director: means the Director of the Office of Professional Regulation. See
• Executor: A male person named in a will to carry out the decedent
• Fees: shall mean earnings due for official services, aside from salaries or per diem compensation. See
• following: when used by way of reference to a section of the law shall mean the next preceding or following section. See
• Forester: means a person who is licensed to practice forestry under this chapter. See
• Forestry: means the science, art, and practice of creating, managing, using, and conserving forests and associated resources to meet desired goals, needs, and values, including timber management, wildlife management, biodiversity management, and watershed management. See
• License: means a current authorization granted by the Director permitting the practice of forestry pursuant to this chapter. See
• Person: shall include any natural person, corporation, municipality, the State of Vermont or any department, agency, or subdivision of the State, and any partnership, unincorporated association, or other legal entity. See
• State: when applied to the different parts of the United States may apply to the District of Columbia and any territory and the Commonwealth of Puerto Rico. See