2011 Vermont Code
Title 32 Taxation and Finance
Chapter 211 CORPORATION TAXES
§ 8101 Imposition of tax
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TITLE 32
Taxation and Finance
PART V
Special Taxes
CHAPTER 211. CORPORATION TAXES
Subchapter I. General Provisions
ARTICLE 1. TAX IMPOSED
§ 8101. Imposition of tax
A state tax for the payment of state expenses is hereby assessed upon the property, business or corporate franchises of railroad, insurance, guaranty, transportation, mortgage, loan or investment companies, and shall be payable in money to the commissioner of taxes for the use of the state as hereinafter provided. (Amended 1997, No. 156 (Adj. Sess.), { 10, eff. April 29, 1998.)
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