There is a newer version of the Vermont Statutes
2012 Vermont Statutes
Title 32 Taxation and Finance
Chapter 151 INCOME TAXES
- § 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- § 5813 Repealed. 1991, No. 186 (Adj.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- § 5814 Repealed. 1991, No. 186 (Adj.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- § 5815 Repealed. 1987, No. 278 (Adj.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- § 5816 Repealed. 1991, No. 186 (Adj.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- § 5817 Repealed. 1991, No. 186 (Adj.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- § 5818 Repealed. 1991, No. 186 (Adj.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- § 5827 Repealed. 1989, No. 119, § 23(b), eff.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- § 5828a Repealed. 1991, No. 32, § 7, eff.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- § 5829 Repealed. 1993, No. 210 (Adj.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- § 5830 Repealed. 1977, No. 116 (Adj.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; entrepreneurs' 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
- § 5832a Digital business entity franchise tax
- § 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- § 5837 Repealed. 2003, No. 152 (Adj.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.
- § 5838 Digital business entity election
- § 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- § 5845 Repealed. 1991, No. 186 (Adj.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- § 5846 Repealed. 1991, No. 186 (Adj.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 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
- § 5862e Vermont veterans' fund checkoff
- § 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.
- § 5882 Time limitation on notices of deficiency and assessment of penalty and interest
- § 5883 Determination of deficiency, refund, 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 5923, 5924. Omitted.
- § 5925 Definitions
- § 5926 Repealed. 2005, No. 75, § 16, eff. June 23, 2005.
- § 5927 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
- § 05930aa Definitions
- § 5930b Vermont employment growth incentive
- § 05930bb Eligibility and administration
- § 5930c Economic advancement payroll tax credit
- § 05930cc Downtown and village center program tax credits
- § 5930d Economic advancement research and development tax credit
- § 05930dd Claims; availability
- § 5930e Workforce development incentive tax credit
- § 05930ee Limitations
- § 5930f Vermont export tax incentive
- § 05930ff Recapture
- § 5930g Capital investment tax credit
- § 5930h Carry-forward, carry-back, and recapture for substantial curtailment of trade or business
- § 5930i Credit allocation
- § 05930ii Research and development tax credit
- § 5930j Repealed. 2005, No. 184 (Adj. Sess.), § 16.
- § 5930k High-tech growth incentives
- § 05930ll Machinery and equipment tax credit
- § 5930n Repealed. 2005, No. 183 (Adj. Sess.), § 16(b).
- § 05930nn Recently deployed veteran tax credit
- § 5930p 5930p- 5930r. Repealed. 2005, No. 183 (Adj. Sess.), § 16(b).
- § 5930t Repealed. 2005, No. 207 (Adj. Sess.), § 12, eff. May 31, 2006.
- § 5930u Tax credit for affordable housing
- § 5930v Repealed. 2009, No. 1 (Sp. Sess.), § H.28(a), eff. January 1, 2010.
- § 5930w Economic advancement sustainable technology research and development tax credit
- § 5930x Economic advancement sustainable technology export tax credit
- § 5930y Wood products manufacture tax credit
- § 5930z Solar energy 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
- § 5942 Offset for taxes owed in another state; reciprocity
- § 5951 Definitions; general provisions
- § 5952 Imposition of tax
- § 5953 Exemptions
- § 5954 Filing of return and payment of tax
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