§ 7101.
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/vt/title-32/chapter-185/7101A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 7101. 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 that arises because an individual has deceased;
(2)“State,” any state, territory, or possession of the United States, and the District of Columbia.