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the Vermont Statutes
2012 Vermont Statutes
Title 32 Taxation and Finance
Chapter 151 INCOME TAXES
§ 5838 Digital business entity election
Universal Citation:
32 V.S.A. § 5838.
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§ 5838. Digital business entity election
A corporation shall not be subject to the tax imposed by section 5832 of this title if the corporation qualifies as and elects to be taxed as a digital business entity for the taxable year. (Added 2009, No. 1 (Sp. Sess.), § H.54, eff. Jan. 1, 2010.)
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