There is a newer version of the Vermont Statutes
2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 151 INCOME TAXES
§ 5915 Minimum tax
32 V.S.A. § 5915 What's This?
5915. Minimum tax
An S corporation which is subject to the provisions of section 5914 of this title shall pay an annual tax of $250.00 to the Commissioner of Taxes on or before the due date prescribed for the filing of C corporation returns under section 5862 of this title. (Added 1995, No. 169 (Adj. Sess.), 21, eff. May 15, 1996; amended 1997, No. 71 (Adj. Sess.), 27a(a), eff. March 11, 1998.)
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