There is a newer version of the Vermont Statutes
2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 211 CORPORATION TAXES
§ 8212 Liability of lessees
32 V.S.A. § 8212 What's This?
8212. Liability of lessees
When a railroad is operated in this State by a person or corporation, under a lease or other contract, taxes assessed thereon under the provisions of section 8211 of this title shall be paid by the lessee of such railroad or holder of such contract and be charged against and deducted from any payment due or to become due under such lease or contract unless it is otherwise expressly stipulated therein.
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