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The Vermont Estate Tax System. Vermont recently enacted new legislation that imposes a state estate tax regardless of whether there is a federal estate tax imposed. Under this new system, estates in excess of $2.75 million dollars are subject to tax (it is unclear whether lifetime gifts are included in this threshold).
Inheritance and estate taxes. Legislation enacted in 2013 retroactively repealed Indianaâs inheritance tax effective Jan. 1, 2013. The law also established a procedure for inheritance tax refund claims, which can be made by filing Form IH-5 with the Indiana Department of Revenue. Indiana does not collect an estate tax. Other Indiana tax facts