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§ 5811. Definitions - § 5811. Definitions As used in this chapter unless the...
§ 5812. Income taxation of parties to a civil union - § 5812. Income taxation of parties to a civil union...
§ 5813. Statutory purposes - § 5813. Statutory purposes (a) The statutory purpose of the...
§ 5819. Inconsistent provisions - § 5819. Inconsistent provisions Notwithstanding any provision of the statutes...
§ 5820. Purpose - § 5820. Purpose (a) This chapter is intended to conform...
§ 5821. Name of tax - § 5821. Name of tax The tax imposed by this...
§ 5822. Tax on income of individuals, estates, and trusts - § 5822. Tax on income of individuals, estates, and trusts...
§ 5823. Vermont income of individuals, estates, and trusts - § 5823. Vermont income of individuals, estates, and trusts (a)...
§ 5824. Adoption of federal income tax laws - § 5824. Adoption of federal income tax laws The statutes...
§ 5825. Credit for taxes paid to other states and provinces - § 5825. Credit for taxes paid to other states and...
§ 5825a. Credit for Vermont Higher Education Investment Plan contributions - § 5825a. Credit for Vermont Higher Education Investment Plan contributions...
§ 5828. Mobile home park sale; capital gain credit - § 5828. Mobile home park sale; capital gain credit A...
§ 5828b. Earned income tax credit - § 5828b. Earned income tax credit (a) A resident individual...
§ 5828c. Child and dependent care credit - § 5828c. Child and dependent care credit A resident of...
§ 5830a. Interest tax - § 5830a. Interest tax (a) When another state imposes a...
§ 5830b. Tax credits; Entrepreneurs’ Seed Capital Fund - § 5830b. Tax credits; Entrepreneurs’ Seed Capital Fund (a) The...
§ 5830c. Tax credits; charitable investments in housing - § 5830c. Tax credits; charitable investments in housing (a) Credit...
§ 5830d. Deferral of income taxation; combat zone duty - § 5830d. Deferral of income taxation; combat zone duty The...
§ 5830e. Retirement income; Social Security income - § 5830e. Retirement income; Social Security income (a) Social Security...
§ 5830f. Vermont child tax credit - § 5830f. Vermont child tax credit (a) A resident individual...
§ 5831. Name of tax - § 5831. Name of tax The tax imposed by this...
§ 5832. Tax on income of corporations - § 5832. Tax on income of corporations A tax is...
§ 5832a. Digital business entity franchise tax - § 5832a. Digital business entity franchise tax (a) There is...
§ 5833. Allocation and apportionment of income - § 5833. Allocation and apportionment of income [Subsection (a) effective...
§ 5834. Computation of gains and losses - § 5834. Computation of gains and losses For the purpose...
§ 5835. Construction of subchapter - § 5835. Construction of subchapter Nothing in this subchapter shall...
§ 5836. Franchise tax on financial institutions - § 5836. Franchise tax on financial institutions (a) A tax...
§ 5838. Digital business entity election - § 5838. Digital business entity election A corporation shall not...
§ 5841. Requirement and rate of withholding - § 5841. Requirement and rate of withholding (a) Every person...
§ 5842. Return and payment of withheld taxes - § 5842. Return and payment of withheld taxes (a) Every...
§ 5843. Failure to account; maintenance of trust account - § 5843. Failure to account; maintenance of trust account If...
§ 5844. Liability; penalty; trust for the State - § 5844. Liability; penalty; trust for the State (a) Withholding...
§ 5847. Withholding on sales or exchanges of real estate - § 5847. Withholding on sales or exchanges of real estate...
§ 5851. Definitions - § 5851. Definitions As used in this subchapter: (1) “Tax”...
§ 5852. Payment of estimated income tax - § 5852. Payment of estimated income tax (a) Every individual,...
§ 5855. Payments as tax liability - § 5855. Payments as tax liability (a) Any payment of...
§ 5856. Declaration of estimated tax - § 5856. Declaration of estimated tax (a) Every corporate taxpayer...
§ 5857. Filing dates - § 5857. Filing dates A declaration of estimated tax shall...
§ 5858. Payment dates - § 5858. Payment dates A taxpayer required to file a...
§ 5859. Assessment date, penalties, interest - § 5859. Assessment date, penalties, interest (a) Any amount paid...
§ 5861. Returns by individuals, trusts, and estates - § 5861. Returns by individuals, trusts, and estates (a) Every...
§ 5861a. Returns by partnerships - § 5861a. Returns by partnerships (a) Every partnership having any...
§ 5862. Returns by corporations - § 5862. Returns by corporations (a) Every corporation that is...
§ 5862a. Nongame Wildlife Account checkoff - § 5862a. Nongame Wildlife Account checkoff (a) Returns filed by...
§ 5862b. Vermont Children’s Trust Foundation checkoff - § 5862b. Vermont Children’s Trust Foundation checkoff (a) Returns filed...
§ 5862d. Filing of federal form 1099 - § 5862d. Filing of federal form 1099 (a) Any individual...
§ 5862e. Vermont Veterans’ Fund checkoff - § 5862e. Vermont Veterans’ Fund checkoff (a) Returns filed by...
§ 5862f. Vermont Green Up checkoff - § 5862f. Vermont Green Up checkoff (a) Returns filed by...
§ 5863. Additional returns - § 5863. Additional returns When the Commissioner is of the...
§ 5864. Failure to file a return; petition and computation of tax - § 5864. Failure to file a return; petition and computation...
§ 5866. Supplemental information; changes in federal tax liability or taxable income - § 5866. Supplemental information; changes in federal tax liability or...
§ 5867. Form and verification of returns - § 5867. Form and verification of returns The returns required...
§ 5868. Extension of time for filing of returns - § 5868. Extension of time for filing of returns The...
§ 5870. Reporting use tax on individual income tax returns - § 5870. Reporting use tax on individual income tax returns...
§ 5871. Payments by individuals, trusts, and estates - § 5871. Payments by individuals, trusts, and estates In the...
§ 5872. Payment by corporations - § 5872. Payment by corporations In the case of corporations,...
§ 5873. Extension of time for payment - § 5873. Extension of time for payment For good cause...
§ 5874. Method of payment - § 5874. Method of payment All tax liabilities imposed by...
§ 5882. Time limitation on notices of deficiency and assessment of penalty and interest - § 5882. Time limitation on notices of deficiency and assessment...
§ 5883. Determination of deficiency, refund, or assessment - § 5883. Determination of deficiency, refund, or assessment Upon receipt...
§ 5884. Refunds; petitions for refunds - § 5884. Refunds; petitions for refunds (a) At any time...
§ 5885. Procedure for hearings by Commissioner; appeals - § 5885. Procedure for hearings by Commissioner; appeals (a) Any...
§ 5886. Payment and collection of deficiencies and assessments; jeopardy notices - § 5886. Payment and collection of deficiencies and assessments; jeopardy...
§ 5887. Remedy exclusive; determination final - § 5887. Remedy exclusive; determination final (a) The exclusive remedy...
§ 5888. Determination of taxable income and income tax liability under the laws of the United States - § 5888. Determination of taxable income and income tax liability...
§ 5891. Tax a debt to the State - § 5891. Tax a debt to the State Any tax...
§ 5892. Action to collect taxes; limitations - § 5892. Action to collect taxes; limitations (a) Action may...
§ 5893. Levy for nonpayment - § 5893. Levy for nonpayment When all or any portion...
§ 5894. Liability for failure or delinquency - § 5894. Liability for failure or delinquency (a) Failure to...
§ 5895. Tax liability as property lien - § 5895. Tax liability as property lien (a)(1) If any...
§ 5901. Consent to use or disclosure of information - § 5901. Consent to use or disclosure of information (a)...
§ 5902. Persons preparing returns - § 5902. Persons preparing returns A person shall be fined...
§ 5903. Exceptions - § 5903. Exceptions Section 5902 of this title shall not...
§ 5910. Definitions; federal conformity - § 5910. Definitions; federal conformity (a) As used in this...
§ 5911. Taxation of an S corporation and its shareholders - § 5911. Taxation of an S corporation and its shareholders...
§ 5913. Part-year residence - § 5913. Part-year residence For purposes of this subchapter, if...
§ 5914. Returns and mandatory payments - § 5914. Returns and mandatory payments (a) An S corporation...
§ 5915. Minimum tax - § 5915. Minimum tax An S corporation that is subject...
§ 5916. Tax credits - § 5916. Tax credits For purposes of section 5825 of...
§ 5920. Returns and mandatory payments - § 5920. Returns and mandatory payments (a) A partnership or...
§ 5921. Minimum tax - § 5921. Minimum tax A partnership or a limited liability...
§ 5922. Financial services development tax credit - § 5922. Financial services development tax credit (a) Definitions. As...
§ 5930u. Tax credit for affordable housing - § 5930u. Tax credit for affordable housing (a) Definitions. As...
§ 5930aa. Definitions - § 5930aa. Definitions As used in this subchapter: (1) “Qualified...
§ 5930bb. Eligibility and administration - § 5930bb. Eligibility and administration (a) Qualified applicants may apply...
§ 5930cc. Downtown and Village Center Program tax credits - § 5930cc. Downtown and Village Center Program tax credits (a)...
§ 5930dd. Claims; availability - § 5930dd. Claims; availability (a) A taxpayer claiming credit under...
§ 5930ee. Limitations - § 5930ee. Limitations Beginning in fiscal year 2010 and thereafter,...
§ 5930ff. Recapture - § 5930ff. Recapture If, within five years after completion of...
§ 5930ii. Research and development tax credit - § 5930ii. Research and development tax credit (a) A taxpayer...
§ 5930nn. Recently deployed veteran tax credit - § 5930nn. Recently deployed veteran tax credit (a) A qualified...
§ 5931. Short title - § 5931. Short title This subchapter may be cited as...
§ 5932. Definitions - § 5932. Definitions As used in this chapter: (1) “Claimant...
§ 5933. Collection of debts through setoff - § 5933. Collection of debts through setoff (a) A claimant...
§ 5934. Procedure for setoff - § 5934. Procedure for setoff (a) Annually, on or before...
§ 5935. Joint returns - § 5935. Joint returns (a) With respect to State income...
§ 5936. Hearing procedure - § 5936. Hearing procedure (a) If a debtor applies in...
§ 5937. Priorities in claims to setoff - § 5937. Priorities in claims to setoff (a) Priority in...
§ 5938. Collection assistance fees - § 5938. Collection assistance fees Annually, the Department shall determine...
§ 5939. Confidentiality exemption; nondisclosure - § 5939. Confidentiality exemption; nondisclosure (a) Notwithstanding any other provision...
§ 5940. Rules and regulations - § 5940. Rules and regulations The Commissioner of Taxes and...
§ 5941. Procedure for setoff of court judgments - § 5941. Procedure for setoff of court judgments (a) The...
§ 5942. Offset for taxes owed in another state; reciprocity - § 5942. Offset for taxes owed in another state; reciprocity...
§ 5951. Definitions; general provisions - § 5951. Definitions; general provisions (a) As used in this...
§ 5952. Imposition of tax - § 5952. Imposition of tax (a)(1) A tax is imposed...
§ 5953. Exemptions - § 5953. Exemptions The following shall not be subject to...
§ 5954. Filing of return and payment of tax - § 5954. Filing of return and payment of tax (a)...