§ 7306.
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/vt/title-32/chapter-189/7306A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 7306. No apportionment between temporary and remainder interests
No interest in income and no estate for years or for life or other temporary interest in any property or fund shall be subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder shall be chargeable against the corpus of the property or funds subject to the temporary interest and remainder. (Added 1975, No. 240 (Adj. Sess.), § 11.)