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2011 Vermont Code
Title 32 Taxation and Finance
Chapter 211 CORPORATION TAXES
§ 8261 Railroad property


32 VT Stats § 8261. (2011 through Adj Sess) What's This?

§ 8261. Railroad property

The words "property acquired, constructed or used for railroad business or purposes" as used in this chapter and except as otherwise provided, shall include all franchises, rights of way, roadbeds, tracks, bridges, stations, terminals, rolling stock, equipment and all other real and personal property of whatever character used or employed in the operation of a railroad or in conducting its business, and shall include all title and interest in such property as owner, lessee or otherwise.

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