Vermont § 7402 - Definitions As used in this chapter unless the context requires otherwise:
Full text of Vermont Vermont Statutes Online § 7402 — Definitions As used in this chapter unless the context requires otherwise:, with citation guidance and answers to common questions.
§ 7402. Definitions As used in this chapter unless the context requires otherwise:
- (1) “Commissioner” means the Commissioner of Taxes appointed under 3 V.S.A. § 2251. (2) “Executor” means the executor or administrator of the estate of the decedent or, if
there is no executor or administrator appointed, qualified, and acting within Vermont,
then any person in actual or constructive possession of any property of the decedent. (3) “Federal estate tax liability” means for any decedent’s estate the federal estate
tax payable by the estate under the laws of the United States after the allowance
of all credits against the estate tax provided by the laws of the United States. (4) [Repealed.] (5) “Federal gross estate” means the gross estate as determined under the laws of the
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 7402
What does Vermont Statutes Online § 7402 cover?
Section 7402 ("Definitions As used in this chapter unless the context requires otherwise:") is part of the Vermont Statutes Online, the codified statutory law of Vermont. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Vermont § 7402?
A common citation format is "Vermont Statutes Online § 7402" (Vermont). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Vermont law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.
How does Vermont § 7402 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Vermont.