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 which arises because an individual has deceased; (2) 'State,' any state, territory, or possession of the United States, and the District of Columbia.
Vermont Legal Code
§ 7201
Vermont Title 32 — Vermont law
Source: https://legislature.vermont.gov/statutes/section/32/187/07201· Version 2026