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2022 Vermont Statutes
Title 32 - Taxation and Finance
Chapter 151 - Income Taxes
Subchapter 1: DEFINITIONS; GENERAL PROVISIONS
- § 5811. Definitions
- § 5812. Income taxation of parties to a civil union
- § 5813. Statutory purposes
- § 5814. Repealed. 1991, No. 186 (Adj. Sess.), § 8(b), eff. May 7, 1992.
- § 5815. Repealed.
- § 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 Repealed. 1991, No. 186 (Adj.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 Repealed. 1991, No. 186 (Adj.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 Repealed. 1991, No. 186 (Adj.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. Repealed. 2009, No. 160 (Adj. Sess.), § 51(a)(2), eff. Jan. 1, 2013.
- § 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 Repealed. 1989, No. 119, § 23(b), eff.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 Repealed. 1991, No. 32, § 7, eff.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. 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 Repealed. 1993, No. 210 (Adj.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 Repealed. 1977, No. 116 (Adj.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
- § 5830e. Retirement income; Social Security income
- § 5830f. Vermont child tax credit
- § 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 Repealed. 2003, No. 152 (Adj.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 Repealed. 1991, No. 186 (Adj.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 Repealed. 1991, No. 186 (Adj.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, 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. Vermont Children’s Trust Foundation checkoff
- § 5862c. Repealed. 2009, No. 160 (Adj. Sess.), § 51(c)(1) repealed effective for taxable years beginning on and after January 1, 2010.
- § 5862d. Filing of federal form 1099
- § 5862e. Vermont Veterans’ Fund checkoff
- § 5862f. Vermont Green Up 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, or assessment
- § 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. Repealed. 2015, No. 134 (Adj. Sess.), § 13, eff. May 25, 2016.
- § 5913. Part-year residence
- § 5914. Returns and mandatory payments
- § 5915. Minimum tax
- § 5916. Tax credits
- § 5922. Financial services development tax credit
- §§ 5923, 5924. Repealed.
- § 5925. Repealed. 2015, No. 57, § 98, effective June 11, 2015.
- § 5926. Repealed. 2005, No. 75, § 16, eff. June 23, 2005.
- §§ 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, 5930b. Repealed. 2015, No. 157 (Adj. Sess.), § H.11, eff. January 1, 2017.
- §§ 5930c-5930i. Repealed. 2005, No. 184 (Adj. Sess.), § 4(a), eff. January 1, 2017.
- § 5930j. Repealed. 2005, No. 184 (Adj. Sess.), § 16.
- § 5930k. Repealed. 2005, No. 184 (Adj. Sess.), § 4(a), eff. January 1, 2017.
- § 5930n. Repealed. 2005, No. 183 (Adj. Sess.), § 16(b).
- §§ 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-5930x. Repealed. 2005, No. 184 (Adj. Sess.), § 4(a), eff. January 1, 2017.
- § 5930y. Repealed. 2013, No 73, § 24, eff. January 1, 2014.
- § 5930z. Repealed. 2019, No. 51, § 40(1), eff. Jan. 1, 2019.
- § 5930aa. Definitions
- § 5930bb. Eligibility and administration
- § 5930cc. Downtown and Village Center Program tax credits
- § 5930dd. Claims; availability
- § 5930ee. Limitations
- § 5930ff. Recapture
- § 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
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