§ 5838 Digital business entity election

32 V.S.A. § 5838 (N/A)
Copy with citation
Copy as parenthetical citation

§ 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.)