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 the interests of all persons interested in the estate. The values used in determining the tax shall be used for that purpose. (Added 1975, No. 240 (Adj. Sess.), § 11.)
Vermont Legal Code
§ 7302
Vermont Title 32 — Vermont law
Source: https://legislature.vermont.gov/statutes/section/32/189/07302· Version 2026