Go to Previous Versions of this Section
  1. 2025 Vermont Stat. (here)
  2. 2024 Vermont Stat.
  3. 2023 Vermont Stat.
  4. View All Versions

2025 Vermont Statutes
Title 32 - Taxation and Finance
Chapter 151 - Income Taxes
§ 5915. Minimum tax

Universal Citation:
32 VT Stats § 5915
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
Previous Next

§ 5915. Minimum tax

An S corporation that is subject to the provisions of section 5914 of this title shall pay an annual tax of $250.00 to the Commissioner of Taxes on or before the due date prescribed for the filing of S corporation returns under subsection 6072(b) of the Internal Revenue Code. (Added 1995, No. 169 (Adj. Sess.), § 21, eff. May 15, 1996; amended 1997, No. 71 (Adj. Sess.), § 27a(a), eff. March 11, 1998; 2015, No. 134 (Adj. Sess.), § 14, eff. May 25, 2016.)

Previous Next
Disclaimer: These codes may not be the most recent version. Vermont may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.