This determination shall be final for purposes of imposing and collecting death taxes, but for no other purpose. § 7105. Determination of domicile The Board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination shall be final for purposes of imposing and collecting death taxes, but for no other purpose.
Vermont Legal Code
§ 7105
Vermont Title 32 — Vermont law
Source: https://legislature.vermont.gov/statutes/section/32/185/07105· Version 2026