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2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 101 CONSTRUCTION
§ 3001 Definitions


32 V.S.A. § 3001 What's This?

3001. Definitions

(a) "Person" as used in Parts 2, 4, and 5 of this subtitle shall include a partnership, association, corporation, or limited liability company.

(b) "Party to a civil union" is defined for purposes of this title as under 15 V.S.A. 1201(5).

(c) "Laws of the United States," "federal tax laws" and other references to United States tax law shall mean United States tax law applied as if federal law recognized a civil union in the same manner as Vermont law. (Amended 1997, No. 50, 8, eff. June 26, 1997; 1999, No. 91 (Adj. Sess.), 20; 2001, No. 140 (Adj. Sess.), 18, eff. June 21, 2002.)

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