Vermont StatutesChapter 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- § 5813 - 5813 Repealed. 1991, No. 186 (Adj.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- § 5814 - Repealed. 1991, No. 186 (Adj.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- § 5815 - Repealed. 1987, No. 278 (Adj.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- § 5816 - Repealed. 1991, No. 186 (Adj.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- § 5817 - Repealed. 1991, No. 186 (Adj.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- § 5818 - Repealed. 1991, No. 186 (Adj.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- § 5827 - Repealed. 1989, No. 119, § 23(b), eff.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- § 5828a - Repealed. 1991, No. 32, § 7, eff.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- § 5829 - 5829 Repealed. 1993, No. 210 (Adj.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- § 5830 - Repealed. 1977, No. 116 (Adj.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- § 5837 - Repealed. 2003, No. 152 (Adj.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- § 5845 - 5845 Repealed. 1991, No. 186 (Adj.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- § 5846 - Repealed. 1991, No. 186 (Adj.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.
- § 05930AA - Definitions
- § 05930BB - Eligibility and administration
- § 05930CC - Downtown and village center program tax credits
- § 05930DD - Claims; availability
- § 05930EE - Limitations
- § 05930FF - Recapture
- § 05930II - Research and development tax credit
- § 5930 - Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006.
- § 5930a - Vermont economic progress council
- § 5930b - Vermont employment growth incentive
- § 5930c - Economic advancement payroll tax credit
- § 5930d - Economic advancement research and development tax credit
- § 5930e - Workforce development incentive tax credit
- § 5930f - Vermont export tax incentive
- § 5930g - Capital investment tax credit
- § 5930h - Carry-forward, carry-back, and recapture for substantial curtailment of trade orbusiness
- § 5930i - Credit allocation
- § 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