Vermont § 7303 - Procedure for determining apportionment

§ 7303. Procedure for determining apportionment

• (a) The Probate Division of the Superior Court having jurisdiction over the administration
  of the estate of a decedent shall determine the apportionment of the tax. If there
  are no probate proceedings, the Probate Division of the Superior Court of the county
  wherein the decedent was domiciled at death upon the application of the person required
  to pay the tax shall determine the apportionment of the tax. (b) If the Probate Division of the Superior Court finds that it is inequitable to apportion
  interest and penalties in the manner provided in section 7302 of this title, because of special circumstances, it may direct apportionment thereof in the manner
  it finds equitable. (c) The expenses reasonably incurred by any fiduciary and by other persons interested
  in the estate in connection with the determination of the amount and apportionment
  of the tax shall be apportioned as provided in section 7302 of this title and charged and collected as a part of the tax apportioned. If the Probate Division
  of the Superior Court finds it is inequitable to apportion the expenses as provided
  in section 7302 of this title, it may direct apportionment thereof equitably. (d) If the Probate Division of the Superior Court finds that the assessment of penalties
  and interest assessed in relation to the tax is due to delay caused by the negligence
  of the fiduciary, the court may charge the fiduciary with the amount of the assessed
  penalties and interest. (e) In any suit or judicial proceeding to recover from any person interested in the estate
  the amount of the tax apportioned to the person in accordance with this chapter, the
  determination of the Probate Division of the Superior Court in respect thereto shall
  be prima facie correct. (Added 1975, No. 240 (Adj. Sess.), § 11; amended 2009, No. 154 (Adj. Sess.), § 238a, eff. February 1, 2011.)