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U.S. State Codes
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Vermont
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Title 32 - Taxation and Fin...
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Chapter 151 - Income Taxes
Chapter 151 - Income Taxes
§ 5811 Definitions
§ 5812 Income taxation of parties to a civil union
§ 5813 Statutory purposes
§ 5819 Inconsistent provisions
§ 5820 Purpose
§ 5821 Name of tax
§ 5822 Tax on income of individuals, estates, and trusts
§ 5823 Vermont income of individuals, estates, and trusts
§ 5824 Adoption of federal income tax laws
§ 5825 Credit for taxes paid to other states and provinces
§ 5825a Credit for Vermont higher education investment plan contributions
§ 5828 Mobile home park sale; capital gain credit
§ 5828b Earned income tax credit
§ 5828c Low-income child and dependent care credit
§ 5830a Interest tax
§ 5830b Tax credits; Entrepreneurs' Seed Capital Fund
§ 5830c Tax credits; charitable investments in housing
§ 5830d Deferral of income taxation; combat zone duty
§ 5830e Social Security income
§ 5831 Name of tax
§ 5832 Tax on income of corporations
§ 5832a Digital business entity franchise tax
§ 5833 Allocation and apportionment of income
§ 5833 Allocation and apportionment of income
§ 5834 Computation of gains and losses
§ 5835 Construction of subchapter
§ 5836 Franchise tax on financial institutions
§ 5838 Digital business entity election
§ 5841 Requirement and rate of withholding
§ 5842 Return and payment of withheld taxes
§ 5843 Failure to account; maintenance of trust account
§ 5844 Liability; penalty; trust for the State
§ 5847 Withholding on sales or exchanges of real estate
§ 5851 Definitions
§ 5852 Payment of estimated income tax
§ 5855 Payments as tax liability
§ 5856 Declaration of estimated tax
§ 5857 Filing dates
§ 5858 Payment dates
§ 5859 Assessment date, penalties, interest
§ 5861 Returns by individuals, trusts, and estates
§ 5861a Returns by partnerships
§ 5862 Returns by corporations
§ 5862a Nongame Wildlife Account checkoff
§ 5862b Children's Trust Fund Account checkoff
§ 5862d Filing of federal form 1099
§ 5862e Vermont Veterans' Fund checkoff
§ 5862f Vermont Green Up checkoff
§ 5863 Additional returns
§ 5864 Failure to file a return; petition and computation of tax
§ 5866 Supplemental information; changes in federal tax liability or taxable income
§ 5867 Form and verification of returns
§ 5868 Extension of time for filing of returns
§ 5870 Reporting use tax on individual income tax returns
§ 5871 Payments by individuals, trusts, and estates
§ 5872 Payment by corporations
§ 5873 Extension of time for payment
§ 5874 Method of payment
§ 5882 Time limitation on notices of deficiency and assessment of penalty and interest
§ 5883 Determination of deficiency, refund, or assessment
§ 5884 Refunds; petitions for refunds
§ 5885 Procedure for hearings by Commissioner; appeals
§ 5886 Payment and collection of deficiencies and assessments; jeopardy notices
§ 5887 Remedy exclusive; determination final
§ 5888 Determination of taxable income and income tax liability under the laws of the United States
§ 5891 Tax a debt to the State
§ 5892 Action to collect taxes; limitations
§ 5893 Levy for nonpayment
§ 5894 Liability for failure or delinquency
§ 5895 Tax liability as property lien
§ 5901 Consent to use or disclosure of information
§ 5902 Persons preparing returns
§ 5903 Exceptions
§ 5910 Definitions; federal conformity
§ 5911 Taxation of an S corporation and its shareholders
§ 5913 Part-year residence
§ 5914 Returns and mandatory payments
§ 5915 Minimum tax
§ 5916 Tax credits
§ 5920 Returns and mandatory payments
§ 5921 Minimum tax
§ 5922 Financial services development tax credit
§§ 5923, 5924 Omitted.
§ 5930u Tax credit for affordable housing
§ 5930aa Definitions
§ 5930bb Eligibility and administration
§ 5930cc Downtown and Village Center Program tax credits
§ 5930dd Claims; availability
§ 5930ee Limitations
§ 5930ff Recapture
§ 5930ii Research and development tax credit
§ 5930ll Machinery and equipment tax credit
§ 5930nn Recently deployed veteran tax credit
§ 5931 Short title
§ 5932 Definitions
§ 5933 Collection of debts through setoff
§ 5934 Procedure for setoff
§ 5935 Joint returns
§ 5936 Hearing procedure
§ 5937 Priorities in claims to setoff
§ 5938 Collection assistance fees
§ 5939 Confidentiality exemption; nondisclosure
§ 5940 Rules and regulations
§ 5941 Procedure for setoff of Court judgments
§ 5942 Offset for taxes owed in another state; reciprocity
§ 5951 Definitions; general provisions
§ 5952 Imposition of tax
§ 5953 Exemptions
§ 5954 Filing of return and payment of tax