2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 151 INCOME TAXES
§ 5824 Adoption of federal income tax laws
5824. Adoption of federal income tax laws
The statutes of the United States relating to the federal income tax, as in effect for taxable year 2012, but without regard to federal income tax rates under 26 U.S.C. 1, are hereby adopted for the purpose of computing the tax liability under this chapter. (Added 2001, No. 140 (Adj. Sess.), 7, eff. June 21, 2002; 2001, No. 144 (Adj. Sess.), 23, eff. June 21, 2002; amended 2003, No. 66, 313; 2003, No. 152 (Adj. Sess.), 24, eff. June 7, 2004; 2005, No. 14, 13; 2005, No. 94 (Adj. Sess.), 2, eff. March 8, 2006; 2007, No. 33, 6, eff. May 18, 2007; 2007, No. 190 (Adj. Sess.), 26; 2009, No. 1 (Sp. Sess.), H.26, eff. June 2, 2009; 2009, No. 160 (Adj. Sess.), 29, eff. June 4, 2010; 2011, No. 45, 2, eff. May 24, 2011; 2011, No. 143 (Adj. Sess.), 9, eff. May 15, 2012; 2013, No. 73, 20.)
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