There is a newer version of the Vermont Statutes
2005 Vermont Code - Chapter 151 — INCOME TAXES (contains §§ 930aa – 5954)
- § 5930aa. — Definitions
- § 5930bb. — Eligibility and administration
- § 5930cc. — Downtown and village center program tax credits
- § 5930dd. — Claims; availability
- § 5930ee. — Limitations
- § 5930ff. — Recapture
- § 5811. — Definitions
- § 5812. — Income taxation of parties to a civil union
- § 5813. — Repealed. 1991, No. 186 (Adj. Sess.), § 8(a), eff. May 7, 1992.
- § 5814. — Repealed. 1991, No. 186 (Adj. Sess.), § 8(b), eff. May 7, 1992.
- § 5815. — Repealed. 1987, No. 278 (Adj. Sess.), § 4, eff. June 21, 1988.
- § 5816. — Repealed. 1991, No. 186 (Adj. Sess.), § 3(b), eff. May 7, 1992.
- § 5817. — Repealed. 1991, No. 186 (Adj. Sess.), § 8(c), eff. May 7, 1992.
- § 5818. — Repealed. 1991, No. 186 (Adj. Sess.), § 8(d), eff. May 7, 1992.
- § 5819. — Inconsistent provisions
- § 5820. — Purpose
- § 5821. — Name of tax
- § 5822. — Tax on income of individuals, estates and trusts
- § 5823. — Vermont income of individuals, estates and trusts
- § 5824. — Adoption of federal income tax laws
- § 5825. — Credit for taxes paid to other states and provinces
- § 5825a. — Credit for Vermont higher education investment plan contributions
- § 5826. — Credit for income from commercial film production
- § 5827. — Repealed. 1989, No. 119, § 23(b), eff. June 22, 1989.
- § 5828. — Mobile home park sale; capital gain credit
- § 5828a. — Repealed. 1991, No. 32, § 7, eff. May 18, 1991.
- § 5828b. — Earned income tax credit
- § 5828c. — Low-income child and dependent care credit
- § 5829. — Repealed. 1993, No. 210 (Adj. Sess.), § 40, eff. Jan. 1, 1994.
- § 5830. — Repealed. 1977, No. 116 (Adj. Sess.), eff. Jan. 27, 1978.
- § 5830a. — Interest tax
- § 5830b. — Tax credits; Vermont seed capital fund
- § 5830c. — Tax credits; charitable investments in housing
- § 5830d. — Deferral of income taxation; combat zone duty
- § 5831. — Name of tax
- § 5832. — Tax on income of corporations
- § 5833. — Allocation and apportionment of income
- § 5834. — Computation of gains and losses
- § 5835. — Construction of subchapter
- § 5836. — Franchise tax on financial institutions
- § 5837. — Repealed. 2003, No. 152 (Adj. Sess.), § 8.
- § 5841. — Requirement and rate of withholding
- § 5842. — Return and payment of withheld taxes
- § 5843. — Failure to account; maintenance of trust account
- § 5844. — Liability; penalty; trust for the state
- § 5845. — Repealed. 1991, No. 186 (Adj. Sess.), § 8(e), eff. May 7, 1992.
- § 5846. — Repealed. 1991, No. 186 (Adj. Sess.), § 8(f), eff. May 7, 1992.
- § 5847. — Withholding on sales or exchanges of real estate
- § 5851. — Definitions
- § 5852. — Payment of estimated income tax
- § — 5853, 5854. Repealed. 1989, No. 119, § 6, eff. June 22, 1989.
- § 5855. — Payments as tax liability
- § 5856. — Declaration of estimated tax
- § 5857. — Filing dates
- § 5858. — Payment dates
- § 5859. — Assessment date, penalties, interest
- § 5861. — Returns by individuals, trusts and estates
- § 5861a. — Returns by partnerships
- § 5862. — Returns by corporations
- § 5862a. — Nongame wildlife account checkoff
- § 5862b. — Children's trust fund account checkoff
- § 5862c. — Vermont campaign fund add-on
- § 5862d. — Filing of federal form 1099
- § 5863. — Additional returns
- § 5864. — Failure to file a return; petition and computation of tax
- § 5865. — Repealed. 1991, No. 186 (Adj. Sess.), § 8(g), eff. May 7, 1992.
- § 5866. — Supplemental information; changes in federal tax liability or taxable income
- § 5867. — Form and verification of returns
- § 5868. — Extension of time for filing of returns
- § 5869. — Repealed. 1997, No. 156 (Adj. Sess.), § 37.
- § 5870. — Reporting use tax on individual income tax returns
- § 5871. — Payments by individuals, trusts and estates
- § 5872. — Payment by corporations
- § 5873. — Extension of time for payment
- § 5874. — Method of payment
- § 5875. — Repealed. 1997, No. 156 (Adj. Sess.), § 37.
- § 5881. — Repealed. 1997, No. 156 (Adj. Sess.), § 37. (Added , eff. Jan. 1, 1966; amended )
- § 5882. — Time limitation on notices of deficiency and assessment of penalty and interest
- § 5883. — Determination of deficiency, penalty or interest
- § 5884. — Refunds; petitions for refunds
- § 5885. — Procedure for hearings by commissioner; appeals
- § 5886. — Payment and collection of deficiencies and assessments; jeopardy notices
- § 5887. — Remedy exclusive; determination final
- § 5888. — Determination of taxable income and income tax liability under the laws of the United States
- § 5891. — Tax a debt to the state
- § 5892. — Action to collect taxes; limitations
- § 5893. — Levy for nonpayment
- § 5894. — Liability for failure or delinquency
- § 5895. — Tax liability as property lien
- § 5901. — Consent to use or disclosure of information
- § 5902. — Persons preparing returns
- § 5903. — Exceptions
- § 5910. — Definitions; federal conformity
- § 5911. — Taxation of an S corporation and its shareholders
- § 5912. — Characterization of income
- § 5913. — Part-year residence
- § 5914. — Returns and mandatory payments
- § 5915. — Minimum tax
- § 5916. — Tax credits
- § 5920. — Returns and mandatory payments
- § 5921. — Minimum tax
- § 5922. — Financial services development tax credit
- § — 5923, 5924. Omitted.
- § 5925. — Definitions
- § 5926. — Repealed. 2005, No. 75, § 16, eff. June 23, 2005.
- § — 5927, 5928. Repealed. 2005, No. 75, § 16, eff. June 23, 2005.
- § 5929. — Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006.
- § 5930. — Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006.
- § 5930a. — Vermont economic progress council
- § 5930b. — Vermont employment growth incentive
- § 5930b. — Vermont employment growth incentive
- § 5930c. — Economic advancement payroll tax credit
- § 5930d. — Economic advancement research and development tax credit
- § 5930e. — Workforce development incentive tax credit
- § 5930f. — Vermont export tax incentive
- § 5930g. — Capital investment tax credit
- § 5930h. — Carry-forward, carry-back, and recapture for substantial curtailment of trade or business
- § 5930i. — Credit allocation
- § 5930j. — Repealed. 2005, No. 184 (Adj. Sess.), § 16.
- § 5930k. — High-tech growth incentives
- § 5930n. — Tax credit for substantial rehabilitation of historic buildings also claiming federal rehabilitation tax credit
- § 5930p. — Rehabilitation tax credit for older or historic buildings
- § 5930q. — Tax credit for platform lifts, elevators or sprinkler systems
- § 5930r. — Tax credit for code improvements to commercial buildings
- § 5930t. — Repealed. 2005, No. 207 (Adj. Sess.), § 12, eff. May 31, 2006.
- § 5930u. — Tax credit for affordable housing
- § 5930v. — Angel venture capital credit
- § 5930w. — Economic advancement sustainable technology research and development tax credit
- § 5930x. — Economic advancement sustainable technology export tax credit
- § 5930y. — Wood products manufacture tax credit
- § 5931. — Short title
- § 5932. — Definitions
- § 5933. — Collection of debts through setoff
- § 5934. — Procedure for setoff
- § 5935. — Joint returns
- § 5936. — Hearing procedure
- § 5937. — Priorities in claims to setoff
- § 5938. — Collection assistance fees
- § 5939. — Confidentiality exemption; nondisclosure
- § 5940. — Rules and regulations
- § 5941. — Procedure for setoff of court judgments
- § 5951. — Definitions; general provisions
- § 5952. — Imposition of tax
- § 5953. — Exemptions
- § 5954. — Filing of return and payment of tax
Disclaimer: These codes may not be the most recent version. Vermont may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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