STATE STATUTES & CODES

VERMONT STATUTES AND CODES

Chapter 151 - INCOME TAXES (Contains: §§ 5811 – 5954)

• § 5811 -   Definitions
• § 5812 -   Income taxation of parties to a civil union
• § 5813 -   5813 Repealed. 1991, No. 186 (Adj. Sess.), § 8(a), eff. May 7, 1992.
• § 5814 -   Repealed. 1991, No. 186 (Adj. Sess.), § 8(b), eff. May 7, 1992.
• § 5815 -   Repealed. 1987, No. 278 (Adj. Sess.), § 4, eff. June 21, 1988.
• § 5816 -   Repealed. 1991, No. 186 (Adj. Sess.), § 3(b), eff. May 7, 1992.
• § 5817 -   Repealed. 1991, No. 186 (Adj. Sess.), § 8(c), eff. May 7, 1992.
• § 5818 -   Repealed. 1991, No. 186 (Adj. Sess.), § 8(d), eff. May 7, 1992.
• § 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
• § 5826 -   Credit for income from commercial film production
• § 5827 -   Repealed. 1989, No. 119, § 23(b), eff. June 22, 1989.
• § 5828 -   Mobile home park sale; capital gain credit
• § 5828a -   Repealed. 1991, No. 32, § 7, eff. May 18, 1991.
• § 5828b -   Earned income tax credit
• § 5828c -   Low-income child and dependent care credit
• § 5829 -   5829 Repealed. 1993, No. 210 (Adj. Sess.), § 40, eff. Jan. 1, 1994.
• § 5830 -   Repealed. 1977, No. 116 (Adj. Sess.), eff. Jan. 27, 1978.
• § 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
• § 5831 -   Name of tax
• § 5832 -   Tax on income of corporations
• § 5832a -   Digital business entity franchise tax
• § 5833 -   Allocation and apportionment of income
• § 5834 -   Computation of gains and losses
• § 5835 -   Construction of subchapter
• § 5836 -   Franchise tax on financial institutions
• § 5837 -   Repealed. 2003, No. 152 (Adj. Sess.), § 8.
• § 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
• § 5845 -   5845 Repealed. 1991, No. 186 (Adj. Sess.), § 8(e), eff. May 7, 1992.
• § 5846 -   Repealed. 1991, No. 186 (Adj. Sess.), § 8(f), eff. May 7, 1992.
• § 5847 -   Withholding on sales or exchanges of real estate
• § 5851 -   Definitions
• § 5852 -   Payment of estimated income tax
• § 5853 -   5853, 5854. Repealed. 1989, No. 119, § 6, eff. June 22, 1989.
• § 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
• § 5862c -   Vermont campaign fund add-on
• § 5862d -   Filing of federal form 1099
• § 5863 -   Additional returns
• § 5864 -   Failure to file a return; petition and computation of tax
• § 5865 -   Repealed. 1991, No. 186 (Adj. Sess.), § 8(g), eff. May 7, 1992.
• § 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
• § 5869 -   Repealed. 1997, No. 156 (Adj. Sess.), § 37.
• § 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
• § 5875 -   Repealed. 1997, No. 156 (Adj. Sess.), § 37.
• § 5881 -   Repealed. 1997, No. 156 (Adj. Sess.), § 37.
• § 5882 -   Time limitation on notices of deficiency and assessment of penalty and interest
• § 5883 -   Determination of deficiency, refund, penalty, or interest
• § 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
• § 5912 -   Characterization of income
• § 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 -   5923, 5924. Omitted.
• § 5925 -   Definitions
• § 5926 -   Repealed. 2005, No. 75, § 16, eff. June 23, 2005.
• § 5927 -   5927, 5928. Repealed. 2005, No. 75, § 16, eff. June 23, 2005.
• § 5929 -   Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006.
• § 5930 -   Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006.
• § 5930a -   Vermont economic progress council
• § 05930AA -   Definitions
• § 5930b -   Vermont employment growth incentive
• § 05930BB -   Eligibility and administration
• § 5930c -   Economic advancement payroll tax credit
• § 05930CC -   Downtown and village center program tax credits
• § 5930d -   Economic advancement research and development tax credit
• § 05930DD -   Claims; availability
• § 5930e -   Workforce development incentive tax credit
• § 05930EE -   Limitations
• § 5930f -   Vermont export tax incentive
• § 05930FF -   Recapture
• § 5930g -   Capital investment tax credit
• § 5930h -   Carry-forward, carry-back, and recapture for substantial curtailment of trade orbusiness
• § 5930i -   Credit allocation
• § 05930II -   Research and development tax credit
• § 5930j -   Repealed. 2005, No. 184 (Adj. Sess.), § 16.
• § 5930k -   High-tech growth incentives
• § 5930n -   Repealed. 2005, No. 183 (Adj. Sess.), § 16(b).
• § 5930p -   5930p-5930r. Repealed. 2005, No. 183 (Adj. Sess.), § 16(b).
• § 5930t -   Repealed. 2005, No. 207 (Adj. Sess.), § 12, eff. May 31, 2006.
• § 5930u -   Tax credit for affordable housing
• § 5930v -   Angel venture capital credit
• § 5930w -   Economic advancement sustainable technology research and development tax credit
• § 5930x -   Economic advancement sustainable technology export tax credit
• § 5930y -   Wood products manufacture tax credit
• § 5930z -   Pass-through of federal energy credit for corporations
• § 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
• § 5951 -   Definitions; general provisions
• § 5952 -   Imposition of tax
• § 5953 -   Exemptions
• § 5954 -   Filing of return and payment of tax