§ 3001 - Definitions - Vermont Statutes

§ 3001. Definitions

(a) "Person" as used in Parts 2, 4 and 5 of this subtitle shall include a partnership, association, corporation or limited liability company.

(b) "Party to a civil union" is defined for purposes of this title as under subdivision 1201(5) of Title 15.

(c) "Laws of the United States," "federal tax laws" and other references to United States tax law shall mean United States tax law applied as if federal law recognized a civil union in the same manner as Vermont law. (Amended 1997, No. 50, § 8, eff. June 26, 1997; 1999, No. 91 (Adj. Sess.), § 20; 2001, No. 140 (Adj. Sess.), § 18, eff. June 21, 2002.)