https://library.partnertax.ai/us-vt/stat/ 2026-05-25 https://library.partnertax.ai/us-vt/stat/1-1 2026-05-25 https://library.partnertax.ai/us-vt/stat/1-2 2026-05-25 https://library.partnertax.ai/us-vt/stat/1-3 Added 1959, No. 328 (Adj. Sess.), § 20.) https://library.partnertax.ai/us-vt/stat/1-4 2026-05-25 https://library.partnertax.ai/us-vt/stat/1-5 Added 1971, No. 260 (Adj. Sess.), § 29(a); amended 1977, No. 247 (Adj. Sess.), § 186, eff. April 17, 1978; 1983, No. 253 (Adj. Sess.), § 248; 1995, No. 46, § 52; 1995, No. 63, § 277, eff. May 4, 1995; 1995, No. 178 (Adj. Sess.), § 416, eff. May 22, 1996; 1997, No. 2, § 72, eff. Feb. 12, 1997; 1997, No. 66 (Adj. Sess.), § 60, eff. Feb. 20, 1998; 2007, No. 65, § 394; 2009, No. 146 (Adj. Sess.), § B15; 2009, No. 156 (Adj. Sess.), § E.127.2, eff. June 3, 2010; 2013, No. 142 (Adj. Sess.), § 54; 2013, https://library.partnertax.ai/us-vt/stat/1-6 Added 1979, No. 205 (Adj. Sess.), § 137, eff. May 9, 1980; amended 1999, No. 1, § 92, eff. March 31, 1999; 2011, No. 162 (Adj. Sess.), § E.102.) https://library.partnertax.ai/us-vt/stat/3-101 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-102 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-103 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-104 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-105 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-106 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-107 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-108 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-109 Added 1997, No. 64, § 26.) https://library.partnertax.ai/us-vt/stat/3-110 Added 2003, No. 122 (Adj. Sess.), § 294b; amended 2009, No. 33, § 83(m)(1); 2011, No. 139 (Adj. Sess.), § 31, eff. May 14, 2012.) https://library.partnertax.ai/us-vt/stat/3-111 Added 2007, No. 192 (Adj. Sess.), § 6.009.) https://library.partnertax.ai/us-vt/stat/3-131 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-132 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-133 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-134 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-135 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-136 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-161 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-162 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-163 Added 1959, No. 328 (Adj. Sess.), § 17; amended 1967, No. 91, § 1; 1969, No. 219 (Adj. Sess.), §§ 2, 4, eff. March 27, 1970; 1971, No. 32, eff. July 1, 1971; 1977, No. 146 (Adj. Sess.), § 4; 1983, No. 195 (Adj. Sess.), § 5(b); 1985, No. 122 (Adj. Sess.), § 1, eff. April 17, 1986; 1999, No. 159 (Adj. Sess.), § 15; 2003, No. 67, § 13c; 2005, No. 184 (Adj. Sess.), § 15; 2007, No. 121 (Adj. Sess.), §§ 23, 32; 2011, No. 155 (Adj. Sess.), § 23; 2013, No. 108 (Adj. Sess.), § 2, eff. April 22, 2014; 201 https://library.partnertax.ai/us-vt/stat/3-164 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-165 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-166 Added 1961, No. 40, § 1; amended 1969, No. 301 (Adj. Sess.), § 2, eff. April 9, 1970; 1983, No. 195 (Adj. Sess.), § 5(b); 2013, No. 142 (Adj. Sess.), § 55; 2015, No. 131 (Adj. Sess.), § 31.) https://library.partnertax.ai/us-vt/stat/3-167 Added 1959, No. 328 (Adj. Sess.), § 19; amended 1969, No. 219 (Adj. Sess.), § 3, eff. March 27, 1970; 1971, No. 149 (Adj. Sess.); 2007, No. 121 (Adj. Sess.), § 24; 2007, No. 169 (Adj. Sess.), § 6.) https://library.partnertax.ai/us-vt/stat/3-168 Added 1985, No. 122 (Adj. Sess.), § 2, eff. April 17, 1986; amended 2005, No. 215 (Adj. Sess.), § 288; 2019, No. 104 (Adj. Sess.), § 2; 2019, No. 154 (Adj. Sess.), § E.130, eff. Oct. 2, 2020; 2021, No. 74, § E.130.) https://library.partnertax.ai/us-vt/stat/3-181 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-182 Added 1959, No. 328 (Adj. Sess.), § 7; amended 1965, No. 158, § 3; 1971, No. 13, § 2, eff. Feb. 25, 1971; 1975, No. 118, § 86, eff. April 30, 1975; 1977, No. 113, § 351; 1983, No. 195 (Adj. Sess.), § 3; 1987, No. 243 (Adj. Sess.), §§ 52(2), 53, eff. June 13, 1988; 1989, No. 210 (Adj. Sess.), § 8a; 1991, No. 226 (Adj. Sess.), § 1, eff. May 28, 1992; 1995, No. 123 (Adj. Sess.), § 4, eff. June 6, 1996; 1997, No. 66 (Adj. Sess.), § 64, eff. Feb. 20, 1998; 2001, No. 149 (Adj. Sess.), § 92, eff. June https://library.partnertax.ai/us-vt/stat/3-183 Added 2001, No. 142 (Adj. Sess.), § 309; amended 2003, No. 156 (Adj. Sess.), § 15; 2009, No. 1 (Sp. Sess.), § E.100.3; 2011, No. 63, § E.103; 2019, No. 49, § 11, eff. June 10, 2019.) https://library.partnertax.ai/us-vt/stat/3-184 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-201 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-202 Added 1959, No. 328 (Adj. Sess.), § 3; amended 1969, No. 75, § 1; 1973, No. 144 (Adj. Sess.), § 1; 1979, No. 205 (Adj. Sess.), § 127, eff. May 9, 1980; 1985, No. 74, § 306, eff. May 28, 1985; 1987, No. 243 (Adj. Sess.), § 56, eff. June 13, 1988; 2021, No. 105 (Adj. Sess.), § 439, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/3-203 2026-05-25 https://library.partnertax.ai/us-vt/stat/3-215 2026-05-25 https://library.partnertax.ai/us-vt/stat/5-301 2026-05-25 https://library.partnertax.ai/us-vt/stat/5-302 2026-05-25 https://library.partnertax.ai/us-vt/stat/5-303 2026-05-25 https://library.partnertax.ai/us-vt/stat/5-304 2026-05-25 https://library.partnertax.ai/us-vt/stat/5-305 2026-05-25 https://library.partnertax.ai/us-vt/stat/5-305a Added 1995, No. 178 (Adj. Sess.), § 282; amended 1997, No. 60, § 19, eff. July 1, 1998; 2001, No. 142 (Adj. Sess.), § 148c; 2005, No. 6, § 87, eff. March 26, 2005; 2005, No. 191 (Adj. Sess.), § 46; 2005, No. 215 (Adj. Sess.), § 315; 2007, No. 65, § 268; 2007, No. 192 (Adj. Sess.), § 6.010; 2009, No. 4, § 93, eff. April 29, 2009; 2009, No. 67 (Adj. Sess.), § 106, eff. February 25, 2010; 2011, No. 3, § 88, eff. Feb. 17, 2011; 2011, No. 75 (Adj. Sess.), § 108; 2013, No. 50, §§ E.106, E.306; 2017, N https://library.partnertax.ai/us-vt/stat/5-305b Added 2017, No. 73, § 11a, eff. June 13, 2017.) https://library.partnertax.ai/us-vt/stat/5-306 2026-05-25 https://library.partnertax.ai/us-vt/stat/5-306a Added 2011, No. 162 (Adj. Sess.), § E.100.1; amended 2015, No. 11, § 32; 2019, No. 131 (Adj. Sess.), § 291.) https://library.partnertax.ai/us-vt/stat/5-307 2026-05-25 https://library.partnertax.ai/us-vt/stat/5-308 Added 1987, No. 114, § 2, eff. June 29, 1987; amended 1991, No. 50, § 284; 1993, No. 25, § 74, eff. May 18, 1993; 1997, No. 61, § 260b.) https://library.partnertax.ai/us-vt/stat/5-308a Added 1993, No. 25, § 75, eff. May 18, 1993; amended 1997, No. 61, § 260c; 2005, No. 80, § 62.) https://library.partnertax.ai/us-vt/stat/5-308b Added 1997, No. 147 (Adj. Sess.), § 119a, eff. April 29, 1998; amended 1999, No. 147 (Adj. Sess.), § 4; 2005, No. 174 (Adj. Sess.), § 62; 2007, No. 15, § 21; 2009, No. 33, § 83(m)(2); 2009, No. 156, (Adj. Sess.), § I.31; 2013, No. 142 (Adj. Sess.), § 97; 2017, No. 3, § 75, eff. March 2, 2017; 2018, No. 11 (Sp. Sess.), § D.105; 2019, No. 72, § D.104; 2019, No. 88 (Adj. Sess.), § 69, eff. March 4, 2020; 2021, No. 105 (Adj. Sess.), § 443, eff. July 1, 2022; 2025, No. 18, § 53, eff. May 13, 2025; 20 https://library.partnertax.ai/us-vt/stat/5-308c Added 2005, No. 71, § 256; amended 2007, No. 65, § 275; 2009, No. 4, § 96, eff. April 29, 2009; 2011, No. 162 (Adj. Sess.), §§ D.102, D.103.1; 2013, No. 1, § 95, eff. March 7, 2013; 2013, No. 179 (Adj. Sess.), § D.104, eff. June 9, 2014; 2018, No. 11 (Sp. Sess.), § D.107; 2019, No. 6, § 89, eff. April 22, 2019; 2021, No. 105 (Adj. Sess.), § 444, eff. July 1, 2022; 2021, No. 114 (Adj. Sess.), § 29, eff. July 1, 2022; 2025, No. 27, § E.127.1, eff. July 1, 2025.) https://library.partnertax.ai/us-vt/stat/5-308d 2026-05-25 https://library.partnertax.ai/us-vt/stat/5-308e Added 2015, No. 172 (Adj. Sess.), § B.1105.) https://library.partnertax.ai/us-vt/stat/5-309 Added 1989, No. 258 (Adj. Sess.), § 2; amended 1991, No. 256 (Adj. Sess.), § 31, eff. June 9, 1992; 1993, No. 59, § 21, eff. June 3, 1993; 1999, No. 29, § 42, eff. May 19, 1999; 2009, No. 161 (Adj. Sess.), § 45, eff. June 4, 2010; 2011, No. 40, § 35, eff. May 20, 2011; 2011, No. 104 (Adj. Sess.), § 31, eff. May 7, 2012; 2013, No. 1, § 96, eff. March 7, 2013; 2013, No. 1, § 97, eff. June 30, 2022; 2013, No. 142 (Adj. Sess.), § 57; 2019, No. 14, § 72, eff. April 30, 2019; 2021, No. 105 (Adj. Sess. https://library.partnertax.ai/us-vt/stat/5-310 Added 1989, No. 258 (Adj. Sess.), § 3; amended 2011, No. 104 (Adj. Sess.), § 32, eff. May 7, 2012; 2013, No. 51, § 34; 2019, No. 42, § 26, eff. May 30, 2019; 2025, No. 33, § 21, eff. May 22, 2025.) https://library.partnertax.ai/us-vt/stat/5-311 Added 1991, No. 265 (Adj. Sess.), § 3; amended 2005, No. 48, § 3; 2005, No. 93 (Adj. Sess.), § 80, eff. March 3, 2006; 2009, No. 1 (Sp. Sess.), § E.103.1; 2013, No. 142 (Adj. Sess.), § 58; 2015, No. 131 (Adj. Sess.), § 32.) https://library.partnertax.ai/us-vt/stat/5-311a Added 2021, No. 114 (Adj. Sess.), § 1, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/5-312 Added 2005, No. 75, § 26; amended 2005, No. 207 (Adj. Sess.), § 23, eff. May 31, 2006; 2007, No. 190 (Adj. Sess.), § 24, eff. June 6, 2008; 2009, No. 160 (Adj. Sess.), § 1, eff. June 4, 2010; 2011, No. 45, § 36k, eff. May 24, 2011; 2013, No. 73, § 4, eff. July 1, 2014; 2013, No. 142 (Adj. Sess.), § 59; 2013, No. 200 (Adj. Sess.), § 21; 2017, No. 74, § 132; 2019, No. 14, § 73, eff. April 30, 2019; 2019, No. 131 (Adj. Sess.), § 292; 2021, No. 105 (Adj. Sess.), § 446, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/5-313 2026-05-25 https://library.partnertax.ai/us-vt/stat/5-314 Added 2009, No. 19, § 3, eff. July 1, 2014; amended 2011, No. 75 (Adj. Sess.), § 116, eff. March 7, 2012.) https://library.partnertax.ai/us-vt/stat/5-315 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-401 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-402 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-403 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-404 Added 1983, No. 59, § 12, eff. April 22, 1983; amended 1989, No. 222 (Adj. Sess.), § 1, eff. May 31, 1990; 1991, No. 234 (Adj. Sess.), § 2; 1993, No. 27, § 5; 1997, No. 59, § 21, eff. June 30, 1997; 2013, No. 191 (Adj. Sess.), § 1; 2017, No. 74, § 133.) https://library.partnertax.ai/us-vt/stat/7-431 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-432 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-433 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-434 Added 1999, No. 66 (Adj. Sess.), § 60, eff. Feb. 8, 2000; amended 2003, No. 122 (Adj. Sess.), § 294e; 2011, No. 139 (Adj. Sess.), § 32, eff. May 14, 2012; 2015, No. 131 (Adj. Sess.), § 7; 2021, No. 105 (Adj. Sess.), § 447, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/7-435 Added 1973, No. 262 (Adj. Sess.), § 52; amended 1975, No. 254 (Adj. Sess.), § 163; 1977, No. 118 (Adj. Sess.), § 2, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978; 1997, No. 156 (Adj. Sess.), § 39, eff. April 29, 1998; 1999, No. 49, § 78; 1999, No. 66 (Adj. Sess.), § 55, eff. Feb. 8, 2000; 1999, No. 152 (Adj. Sess.), § 272b; 2003, No. 68, § 37, eff. July 1, 2004; 2005, No. 191 (Adj. Sess.), § 43; 2011, No. 143 (Adj. Sess.), § 56a, eff. July 1, 2013; 2017, No. 74, § 134; 2017, No. 85, § H https://library.partnertax.ai/us-vt/stat/7-435a Added 1999, No. 62, § 275a.) https://library.partnertax.ai/us-vt/stat/7-436 Added 1997, No. 61, § 254; amended 2005, No. 71, § 34a; 2021, No. 105 (Adj. Sess.), § 449, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/7-461 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-462 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-463 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-464 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-465 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-466 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-467 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-468 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-469 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-470 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-471 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-472 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-474 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-475 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-476 Added 1985, No. 125 (Adj. Sess.), § 6, eff. April 18, 1986; amended 1987, No. 36, § 7; 1987, No. 243 (Adj. Sess.), § 59, eff. June 13, 1988.) https://library.partnertax.ai/us-vt/stat/7-501 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-502 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-503 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-504 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-505 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-506 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-507 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-508 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-509 Added 1959, No. 251, eff. June 10, 1959; amended 1981, No. 248 (Adj. Sess.), § 313, eff. May 6, 1982.) https://library.partnertax.ai/us-vt/stat/7-509a Added 2007, No. 51, § 7.) https://library.partnertax.ai/us-vt/stat/7-510 Added 1997, No. 147 (Adj. Sess.), § 257.) https://library.partnertax.ai/us-vt/stat/7-511 Added 1997, No. 147 (Adj. Sess.), § 261; amended 2009, No. 67 (Adj. Sess.), § 83, eff. Feb. 25, 2010; 2013, No. 142 (Adj. Sess.), § 60.) https://library.partnertax.ai/us-vt/stat/7-521 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-526 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-541 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-542 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-543 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-544 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-561 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-581 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-582 Added 1979, No. 205 (Adj. Sess.), § 151, eff. May 9, 1980; amended 1997, No. 155 (Adj. Sess.), § 23.) https://library.partnertax.ai/us-vt/stat/7-583 Added 1997, No. 155 (Adj. Sess.), § 66c; amended 2003, No. 61, §§ 1, 5; 2007, No. 51, § 8; 2011, No. 139 (Adj. Sess.), § 51, eff. May 14, 2012.) https://library.partnertax.ai/us-vt/stat/7-584 Added 2009, No. 1 (Sp. Sess.), § H.18, eff. June 2, 2009; amended 2011, No. 139 (Adj. Sess.), § 33, eff. May 14, 2012; 2019, No. 83, § 4.) https://library.partnertax.ai/us-vt/stat/7-585 Added 1991, No. 226 (Adj. Sess.), § 2, eff. May 28, 1992; amended 1997, No. 59, § 79, eff. June 30, 1997; 2005, No. 215 (Adj. Sess.), § 283.) https://library.partnertax.ai/us-vt/stat/7-586 Added 1991, No. 226 (Adj. Sess.), § 2, eff. May 28, 1992; amended 1993, No. 25, § 76, eff. May 18, 1993; 1997, No. 59, § 80, eff. June 30, 1997; 1997, No. 60, § 20, eff. July 1, 1998; 1997, No. 64, § 19, eff. Jan. 1, 1998; 1999, No. 62, § 275b; 2001, No. 61, § 54, eff. June 16, 2001; 2001, No. 63, § 230a; 2013, No. 1, § 86.) https://library.partnertax.ai/us-vt/stat/7-587 Added 1991, No. 226 (Adj. Sess.), § 2, eff. May 28, 1992; amended 1997, No. 59, § 81, eff. June 30, 1997.) https://library.partnertax.ai/us-vt/stat/7-588 Added 1991, No. 226 (Adj. Sess.), § 2, eff. May 28, 1992; amended 1997, No. 59, § 82, eff. June 30, 1997; 2005, No. 71, § 270; 2007, No. 65, § 392, eff. June 4, 2007; 2009, No. 67 (Adj. Sess.), § 84, eff. Feb. 25, 2010.) https://library.partnertax.ai/us-vt/stat/7-589 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-590 2026-05-25 https://library.partnertax.ai/us-vt/stat/7-601 Added 1995, No. 186 (Adj. Sess.), § 31, eff. May 22, 1996; amended 2007, No. 153 (Adj. Sess.), § 22.) https://library.partnertax.ai/us-vt/stat/7-602 Added 1995, No. 186 (Adj. Sess.), § 31, eff. May 22, 1996; amended 1997, No. 59, § 1, eff. June 30, 1997; 1997, No. 155 (Adj. Sess.), § 1; 2005, No. 175 (Adj. Sess.), § 43; 2007, No. 153 (Adj. Sess.), § 22; 2007, No. 174 (Adj. Sess.), § 30; 2013, No. 72, § 31; 2015, No. 149 (Adj. Sess.), § 34; 2019, No. 73, § 41.) https://library.partnertax.ai/us-vt/stat/7-603 Added 1995, No. 186 (Adj. Sess.), § 31, eff. May 22, 1996; amended 1997, No. 59, § 2, eff. June 30, 1997; 1997, No. 155 (Adj. Sess.), § 2; 2007, No. 153 (Adj. Sess.), § 25.) https://library.partnertax.ai/us-vt/stat/7-604 Added 2019, No. 59, § 37; amended 2021, No. 184 (Adj. Sess.), § 58, eff. July 1, 2022; repealed on July 1, 2025 by 2021, No. 184 (Adj. Sess.), § 57.) https://library.partnertax.ai/us-vt/stat/7-605 Added 1995, No. 186 (Adj. Sess.), § 31, eff. May 22, 1996; amended 1997, No. 59, §§ 3a, 4, eff. June 30, 1997; 2005, No. 202 (Adj. Sess.), § 23b; 2007, No. 153 (Adj. Sess.), § 22; 2007, No. 174 (Adj. Sess.), § 29; 2009, No. 134 (Adj. Sess.), § 34; 2013, No. 72, § 36; 2013, No. 142 (Adj. Sess.), § 61; 2013, No. 191 (Adj. Sess.), § 22; 2021, No. 105 (Adj. Sess.), § 456, eff. July 1, 2022; 2025, No. 18, § 54, eff. May 13, 2025.) https://library.partnertax.ai/us-vt/stat/7-605a Added 2007, No. 153 (Adj. Sess.), § 22; amended 2013, No. 142 (Adj. Sess.), § 62; 2021, No. 23, § 1, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/7-606 Added 1995, No. 186 (Adj. Sess.), § 31, eff. May 22, 1996; amended 2007, No. 153 (Adj. Sess.), § 22; 2017, No. 155 (Adj. Sess.), § 2.) https://library.partnertax.ai/us-vt/stat/7-611 Added 2017, No. 155 (Adj. Sess.), § 3; amended 2019, No. 38, § 1.) https://library.partnertax.ai/us-vt/stat/7-621 Added 2013, No. 2, § 1.) https://library.partnertax.ai/us-vt/stat/7-622 Added 2013, No. 2, § 1.) https://library.partnertax.ai/us-vt/stat/7-623 Added 2013, No. 2, § 1.) https://library.partnertax.ai/us-vt/stat/7-624 Added 2013, No. 2, § 1.) https://library.partnertax.ai/us-vt/stat/7-625 Added 2013, No. 2, § 1.) https://library.partnertax.ai/us-vt/stat/7-626 Added 2013, No. 2, § 1.) https://library.partnertax.ai/us-vt/stat/7-630 Added 2015, No. 25, § 1, eff. May 18, 2015.) https://library.partnertax.ai/us-vt/stat/7-631 Added 2015, No. 25, § 1, eff. May 18, 2015; amended 2021, No. 105 (Adj. Sess.), § 457, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/7-632 Added 2015, No. 25, § 1, eff. May 18, 2015.) https://library.partnertax.ai/us-vt/stat/7-633 Added 2015, No. 25, § 1, eff. May 18, 2015; amended 2021, No. 105 (Adj. Sess.), § 458, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/7-634 Added 2015, No. 25, § 1, eff. May 18, 2015; amended 2021, No. 105 (Adj. Sess.), § 459, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/7-635 Added 2015, No. 25, § 1, eff. May 18, 2015.) https://library.partnertax.ai/us-vt/stat/7-636 Added 2015, No. 25, § 1, eff. May 18, 2015.) https://library.partnertax.ai/us-vt/stat/7-637 Added 2015, No. 25, § 1, eff. May 18, 2015.) https://library.partnertax.ai/us-vt/stat/7-638 Added 2015, No. 25, § 1, eff. May 18, 2015.) https://library.partnertax.ai/us-vt/stat/7-639 Added 2015, No. 25, § 1, eff. May 18, 2015; amended 2017, No. 113 (Adj. Sess.), § 185.) https://library.partnertax.ai/us-vt/stat/7-640 Added 2015, No. 25, § 1, eff. May 18, 2015.) https://library.partnertax.ai/us-vt/stat/7-641 Added 2015, No. 25, § 1, eff. May 18, 2015; amended 2021, No. 105 (Adj. Sess.), § 460, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/7-642 Added 2015, No. 25, § 1, eff. May 18, 2015; amended 2017, No. 11, § 57; 2019, No. 14, § 74, eff. April 30, 2019; 2021, No. 105 (Adj. Sess.), § 461, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/9-701 2026-05-25 https://library.partnertax.ai/us-vt/stat/9-701a Added 1989, No. 258 (Adj. Sess.), § 4; amended 2007, No. 200 (Adj. Sess.), § 36, eff. June 8, 2008; 2011, No. 104 (Adj. Sess.), § 33, eff. May 7, 2012; 2013, No. 51, § 36; 2013, No. 178 (Adj. Sess.), § 28 eff. June 9, 2014; 2017, No. 154 (Adj. Sess.), § 32, eff. May 21, 2018; 2023, No. 69, § 24, eff. June 14, 2023; 2023, No. 85 (Adj. Sess.), § 465, eff. July 1, 2024; 2025, No. 33, § 20, eff. May 22, 2025.) https://library.partnertax.ai/us-vt/stat/9-702 2026-05-25 https://library.partnertax.ai/us-vt/stat/9-703 2026-05-25 https://library.partnertax.ai/us-vt/stat/9-704 Added 1995, No. 178 (Adj. Sess.), § 280; amended 1997, No. 61, § 262a; 2009, No. 52, § 1; 2013, No. 142 (Adj. Sess.), § 63; 2015, No. 58, § C.103, eff. June 11, 2015; 2015, No. 131 (Adj. Sess.), § 33; 2021, No. 105 (Adj. Sess.), § 462, eff. July 1, 2022; 2025, No. 27, § E.127, eff. July 1, 2025.) https://library.partnertax.ai/us-vt/stat/9-704a Added 1995, No. 178 (Adj. Sess.), § 281; amended 1999, No. 1, § 99, eff. March 31, 1999; 2021, No. 105 (Adj. Sess.), § 463, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/9-705 Added 1959, No. 328 (Adj. Sess.), § 5; amended 1987, No. 243 (Adj. Sess.), § 62, eff. June 13, 1988; 1995, No. 178 (Adj. Sess.), § 283; 2011, No. 3, § 89, eff. Feb. 17, 2011; 2013, No. 142 (Adj. Sess.), § 64.) https://library.partnertax.ai/us-vt/stat/9-706 Added 1959, No. 328 (Adj. Sess.), § 6; amended 1971, No. 92, § 16, eff. June 1, 1971; 1977, No. 247 (Adj. Sess.), § 188, eff. April 17, 1978; 1979, No. 74, § 321; 1983, No. 195 (Adj. Sess.), § 5(b); 1999, No. 11, § 1; 1999, No. 66 (Adj. Sess.), § 53, eff. Feb. 8, 2000; 2003, No. 80 (Adj. Sess.), § 79, eff. March 8, 2004; 2005, No. 80, § 52; 2007, No. 65, § 395, eff. June 4, 2007; 2011, No. 3, § 90, eff. Feb. 17, 2011; 2011, No. 153 (Adj. Sess.), § 29; 2025, No. 27, § F.167, eff. May 21, 2025.) https://library.partnertax.ai/us-vt/stat/9-707 2026-05-25 https://library.partnertax.ai/us-vt/stat/9-710 Added 1993, No. 59, § 20, eff. June 3, 1993; amended 1993, No. 233 (Adj. Sess.), § 57, eff. June 21, 1994; 1995, No. 148 (Adj. Sess.), § 4(c)(1); 1999, No. 148 (Adj. Sess.), § 86, eff. May 24, 2000; 2003, No. 115 (Adj. Sess.), § 115, eff. Jan. 31, 2005; 2005, No. 103 (Adj. Sess.), § 2, eff. April 5, 2006; 2015, No. 64, § 45.) https://library.partnertax.ai/us-vt/stat/9-711 Added 2001, No. 61, § 67, eff. June 16, 2001; amended 2001, No. 142 (Adj. Sess.), § 320, eff. June 21, 2002; 2025, No. 18, § 55, eff. May 13, 2025.) https://library.partnertax.ai/us-vt/stat/11-801 2026-05-25 https://library.partnertax.ai/us-vt/stat/11-802 2026-05-25 https://library.partnertax.ai/us-vt/stat/11-803 2026-05-25 https://library.partnertax.ai/us-vt/stat/11-804 2026-05-25 https://library.partnertax.ai/us-vt/stat/11-805 2026-05-25 https://library.partnertax.ai/us-vt/stat/11-806 2026-05-25 https://library.partnertax.ai/us-vt/stat/11-807 2026-05-25 https://library.partnertax.ai/us-vt/stat/11-808 2026-05-25 https://library.partnertax.ai/us-vt/stat/11-809 2026-05-25 https://library.partnertax.ai/us-vt/stat/13-901 2026-05-25 https://library.partnertax.ai/us-vt/stat/13-902 Added 1993, No. 19, § 1, eff. May 11, 1993; amended 1995, No. 178 (Adj. Sess.), § 264; 2025, No. 27, § F.168, eff. May 21, 2025.) https://library.partnertax.ai/us-vt/stat/13-931 2026-05-25 https://library.partnertax.ai/us-vt/stat/13-932 2026-05-25 https://library.partnertax.ai/us-vt/stat/13-932a Added 1999, No. 8, § 2; amended 2001, No. 72, § 1; 2021, No. 105 (Adj. Sess.), § 464, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/13-933 2026-05-25 https://library.partnertax.ai/us-vt/stat/13-934 2026-05-25 https://library.partnertax.ai/us-vt/stat/13-935 2026-05-25 https://library.partnertax.ai/us-vt/stat/13-951 Added 1959, No. 24, § 1, eff. March 10, 1959; amended 2021, No. 105 (Adj. Sess.), § 466, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/13-951a Added 2011, No. 63, § F.101, eff. June 2, 2011; amended 2025, No. 27, § F.169, eff. May 21, 2025.) https://library.partnertax.ai/us-vt/stat/13-952 Added 1959, No. 24, § 2, eff. March 10, 1959; amended 1979, No. 205 (Adj. Sess.), § 156, eff. May 9, 1980; 1985, No. 125 (Adj. Sess.), § 1, eff. April 18, 1986; 1989, No. 276 (Adj. Sess.), § 22, June 20, 1990; 1993, No. 19, § 2, eff. May 11, 1993; 2021, No. 105 (Adj. Sess.), § 467, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/13-953 Added 1959, No. 24, § 3, eff. March 10, 1959; amended 1989, No. 276 (Adj. Sess.), § 23, eff. June 20, 1990.) https://library.partnertax.ai/us-vt/stat/13-954 Added 1959, No. 24, § 4, eff. March 10, 1959; amended 1961, No. 157, eff. June 14, 1961; 1989, No. 276 (Adj. Sess.), § 24, eff. June 20, 1990; 1995, No. 185 (Adj. Sess.), § 41a, eff. May 22, 1996; 1999, No. 29, § 22, eff. May 19, 1999; 2001, No. 61, § 32, eff. June 16, 2001; 2001, No. 149 (Adj. Sess.), § 19, eff. June 21, 2002; 2009, No. 33, § 63; 2011, No. 63, § F.102, eff. June 2, 2011; 2011, No. 104 (Adj. Sess.), § 34, eff. May 7, 2012; 2021, No. 105 (Adj. Sess.), § 468, eff. July 1, 2022; 20 https://library.partnertax.ai/us-vt/stat/13-955 Added 1959, No. 24, § 5, eff. March 10, 1959; amended 1993, No. 19, § 3, eff. May 11, 1993.) https://library.partnertax.ai/us-vt/stat/13-956 Added 1959, No. 24, § 6, eff. March 10, 1959.) https://library.partnertax.ai/us-vt/stat/13-957 Added 1959, No. 24, § 7, eff. March 10, 1959; amended 2021, No. 105 (Adj. Sess.), § 469, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/13-958 Added 1959, No. 24, § 8, eff. March 10, 1959; amended 2021, No. 105 (Adj. Sess.), § 470, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/13-959 2026-05-25 https://library.partnertax.ai/us-vt/stat/13-960 Added 1981, No. 233 (Adj. Sess.), § 14(c); amended 1999, No. 148 (Adj. Sess.), § 87, eff. May 24, 2000.) https://library.partnertax.ai/us-vt/stat/13-961 Added 1985, No. 125 (Adj. Sess.), § 2, eff. April 18, 1986; amended 1989, No. 276 (Adj. Sess.), §§ 25, 28, eff. June 20, 1990; 1995, No. 185 (Adj. Sess.), § 65, eff. May 22, 1996; 2021, No. 105 (Adj. Sess.), § 471, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/13-962 Added 2011, No. 104 (Adj. Sess.), § 35, eff. May 7, 2012.) https://library.partnertax.ai/us-vt/stat/13-971 2026-05-25 https://library.partnertax.ai/us-vt/stat/13-972 Added 2009, No. 50, § 28; amended 2011, No. 63, § F.103, eff. June 2, 2011.) https://library.partnertax.ai/us-vt/stat/13-973 Added 2009, No. 50, § 28; amended 2011, No. 63, § F.104, eff. June 2, 2011.) https://library.partnertax.ai/us-vt/stat/13-974 Added 2009, No. 50, § 28; amended 2011, No. 63, § F.105, eff. June 2, 2011.) https://library.partnertax.ai/us-vt/stat/13-975 Added 2009, No. 50, § 28; amended 2011, No. 63, § F.106, eff. June 2, 2011.) https://library.partnertax.ai/us-vt/stat/13-975a Added 2011, No. 63, § F.107, eff. June 2, 2011.) https://library.partnertax.ai/us-vt/stat/15-1181 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1181a Added 1977, No. 247 (Adj. Sess.), § 196; amended 1999, No. 135 (Adj. Sess.), § 3.) https://library.partnertax.ai/us-vt/stat/15-1182 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1183 Added 1971, No. 260 (Adj. Sess.), § 34; amended 1973, No. 154 (Adj. Sess.), § 3, eff. March 15, 1974; 1973, No. 266 (Adj. Sess.), § 23, eff. Jan. 1, 1975; 1975, No. 118, § 96, eff. April 30, 1975; 1975, No. 196 (Adj. Sess.), §§ 6, 7; 1977, No. 109, § 18, eff. July 3, 1977; 1977, No. 222 (Adj. Sess.), § 10, eff. July 2, 1978; 1979, No. 59, § 6; 1979, No. 141 (Adj. Sess.), § 14; 1981, No. 91, § 12, eff. July 5, 1981; 1981, No. 249 (Adj. Sess.), § 18, eff. July 4, 1982; 1983, No. 88, § 7, eff. July https://library.partnertax.ai/us-vt/stat/15-1183a 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1184 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1185 Added 1971, No. 260 (Adj. Sess.), § 36; amended 1983, No. 195 (Adj. Sess.), § 5(b); 1987, No. 243 (Adj. Sess.), § 67, eff. June 13, 1988; 2003, No. 156 (Adj. Sess.), § 15; 2017, No. 81, § 11, eff. June 15, 2017.) https://library.partnertax.ai/us-vt/stat/15-1221 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1222 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1223 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1224 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1225 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1226 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1227 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1228 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1229 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1261 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1262 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1263 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1264 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1266 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1267 Added 1975, No. 118, § 97; amended 1977, No. 109, § 32, eff. July 1, 1979.) https://library.partnertax.ai/us-vt/stat/15-1271 Added 1991, No. 189 (Adj. Sess.), § 15, eff. May 19, 1992.) https://library.partnertax.ai/us-vt/stat/15-1281 Added 2001, No. 116 (Adj. Sess.), § 7, eff. May 28, 2002; amended 2021, No. 105 (Adj. Sess.), § 485, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/15-1282 Added 2015, No. 58, § B.1108.) https://library.partnertax.ai/us-vt/stat/17-1401 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1402 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1403 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1404 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1405 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1406 Added 1965, No. 101, § 2.) https://library.partnertax.ai/us-vt/stat/17-1407 Added 1981, No. 1 (Sp. Sess.), § 13, eff. July 17, 1981; amended 1993, No. 60, § 51; 2005, No. 215 (Adj. Sess.), § 75b; 2007, No. 173 (Adj. Sess.), § 4; 2015, No. 34, § 3, eff. Oct. 1, 2015; 2025, No. 11, § 26, eff. September 1, 2025.) https://library.partnertax.ai/us-vt/stat/17-1408 Added 1987, No. 222 (Adj. Sess.), § 3.) https://library.partnertax.ai/us-vt/stat/17-1431 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1432 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1433 Added 1961, No. 29, eff. March 17, 1961.) https://library.partnertax.ai/us-vt/stat/17-1434 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1434a 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1435 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1436 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1471 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1472 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1473 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1474 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1475 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1476 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1511 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1512 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1513 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1514 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1515 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1516 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1518 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1519 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1551 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1552 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1553 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1554 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1556 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1557 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1558 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1559 Added 1969, No. 294 (Adj. Sess.), § 24, eff. April 9, 1970; amended 1983, No. 106 (Adj. Sess.).) https://library.partnertax.ai/us-vt/stat/17-1591 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1592 2026-05-25 https://library.partnertax.ai/us-vt/stat/13-975b Added 2011, No. 63, § F.108, eff. June 2, 2011.) https://library.partnertax.ai/us-vt/stat/13-976 Added 2009, No. 50, § 28.) https://library.partnertax.ai/us-vt/stat/13-977 Added 2009, No. 50, § 28.) https://library.partnertax.ai/us-vt/stat/13-978 Added 2009, No. 50, § 28.) https://library.partnertax.ai/us-vt/stat/13-979 Added 2009, No. 50, § 28; amended 2011, No. 63, § F.109, eff. June 2, 2011.) https://library.partnertax.ai/us-vt/stat/13-980 Added 2009, No. 50, § 28.) https://library.partnertax.ai/us-vt/stat/13-981 Added 1983, No. 15, eff. March 29, 1983; amended 1989, No. 276 (Adj. Sess.), § 26, eff. June 20, 1990; 1993, No. 19, § 4, eff. May 11, 1993; 2021, No. 105 (Adj. Sess.), § 472, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/13-982 Added 1983, No. 15, eff. March 29, 1983; amended 1989, No. 276 (Adj. Sess.), § 27, eff. June 20, 1990.) https://library.partnertax.ai/us-vt/stat/13-983 Added 1983, No. 15, eff. March 29, 1983; amended 2021, No. 105 (Adj. Sess.), § 473, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/13-984 Added 1983, No. 15, eff. March 29, 1983.) https://library.partnertax.ai/us-vt/stat/13-985 Added 1983, No. 15, eff. March 29, 1983; amended 2021, No. 105 (Adj. Sess.), § 474, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/13-991 Added 1985, No. 25, § 1; amended 1987, No. 36, § 1, eff. Jan. 1, 1988; 1993, No. 89, § 3(a), eff. June 15, 1993.) https://library.partnertax.ai/us-vt/stat/13-992 Added 1985, No. 25, § 1; amended 1987, No. 36, § 2, eff. May 11, 1987; 2017, No. 74, § 135.) https://library.partnertax.ai/us-vt/stat/13-993 Added 2011, No. 104 (Adj. Sess.), § 36, eff. May 7, 2012.) https://library.partnertax.ai/us-vt/stat/13-994 Added 2011, No. 110 (Adj. Sess.), § 1, eff. May 8, 2012; amended 2013, No. 1, § 98; 2021, No. 105 (Adj. Sess.), § 475, eff. July 1, 2022; 2023, No. 53, § 139, eff. June 8, 2023.) https://library.partnertax.ai/us-vt/stat/13-995 Added 1985, No. 125 (Adj. Sess.), § 4, eff. April 18, 1986; amended 1987, No. 36, § 3, eff. May 11, 1987; 2021, No. 105 (Adj. Sess.), § 476, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/13-996 Added 1985, No. 125 (Adj. Sess.), § 4, eff. April 18, 1986; amended 1987, No. 36, § 4, eff. May 11, 1987.) https://library.partnertax.ai/us-vt/stat/13-997 Added 1985, No. 125 (Adj. Sess.), § 4, eff. April 18, 1986; amended 1987, No. 36, § 5, eff. May 11, 1987; 2021, No. 105 (Adj. Sess.), § 477, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/13-998 Added 1987, No. 36, § 6, eff. May 11, 1987.) https://library.partnertax.ai/us-vt/stat/13-999 Added 1995, No. 178 (Adj. Sess.), § 267.) https://library.partnertax.ai/us-vt/stat/13-1000 Added 1989, No. 258 (Adj. Sess.), § 1.) https://library.partnertax.ai/us-vt/stat/13-1001 Added 1989, No. 258 (Adj. Sess.), § 1; amended 2007, No. 121 (Adj. Sess.), § 28; 2007, No. 200 (Adj. Sess.), § 25, eff. June 9, 2008; 2009, No. 50, § 31; 2013, No. 142 (Adj. Sess.), § 65; 2019, No. 42, § 26a, eff. May 30, 2019; 2021, No. 105 (Adj. Sess.), § 478, eff. July 1, 2022; 2023, No. 78, § C.107, eff. June 20, 2023; 2025, No. 27, § E.131.2, eff. July 1, 2025.) https://library.partnertax.ai/us-vt/stat/13-1001a Added 2003, No. 122 (Adj. Sess.), § 294h; amended 2009, No. 50, § 32, eff. June 1, 2009; 2013, No. 142 (Adj. Sess.), § 66; 2017, No. 84, § 28, eff. June 16, 2017.) https://library.partnertax.ai/us-vt/stat/13-1001b Added 2021, No. 185 (Adj. Sess.), § E.106.1, eff. June 9, 2022; amended 2023, No. 78, § C.105, eff. June 20, 2023; 2025, No. 33, § 22, eff. May 22, 2025.) https://library.partnertax.ai/us-vt/stat/15-1001 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1002 Added 1963, No. 121; amended 1987, No. 121, § 1; 2011, No. 3, § 91, eff. Feb. 17, 2011; 2015, No. 58, § B.1109.) https://library.partnertax.ai/us-vt/stat/15-1003 Added 1965, No. 125, § 1, eff. July 2, 1965; amended 1966, No. 53 (Sp. Sess.), § 1, eff. Jan. 5, 1966; 1967, No. 126, § 1, No. 200, § 1, eff. July 1, 1967, § 9, eff. Jan. 1, 1967; 1969, No. 294 (Adj. Sess.), Pt. IV, § 9, eff. at beginning of respective elective terms in 1971, Pt. V, § 10, eff. April 15, 1970; 1971, No. 191 (Adj. Sess.), §§ 14, 16; 1971, No. 242 (Adj. Sess.), § 2; 1973, No. 117, §§ 1, 2; 1973, No. 159 (Adj. Sess.), § 2, eff. March 15, 1974; 1973, No. 266 (Adj. Sess.), §§ 18, 19, https://library.partnertax.ai/us-vt/stat/15-1004 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1005 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1006 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1007 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1008 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1009 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1010 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1011 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1012 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1013 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1015 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1018 Added 1975, No. 120, § 2, eff. date set out in note below; amended 1977, No. 263 (Adj. Sess.), § 9, eff. April 19, 1978.) https://library.partnertax.ai/us-vt/stat/15-1019 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1020 Added 1969, No. 294 (Adj. Sess.), § 20, eff. April 9, 1970; amended 1971, No. 191 (Adj. Sess.), § 15; 1973, No. 106, § 9, eff. 30 days from April 25, 1973; 1975, No. 1 (Sp. Sess.), § 28, eff. Oct. 22, 1975; 1975, No. 196 (Adj. Sess.), § 4; 1979, No. 59, § 9, eff. July 1, 1979; 1985, No. 225 (Adj. Sess.), § 6; 1993, No. 227 (Adj. Sess.), § 18; 2021, No. 74, § F.103.) https://library.partnertax.ai/us-vt/stat/15-1051 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1052 Added 1963, No. 31, § 2, eff. April 3, 1963; amended 1966, No. 1 (Sp. Sess.), eff. Jan. 5, 1966; 1967, No. 162, eff. April 15, 1967; 1969, No. 303 (Adj. Sess.), § 2, eff. Jan. 1, 1971; 1973, No. 77, § 50; 1973, No. 134 (Adj. Sess.), § 1, eff. date, see note set out below; 1973, No. 262 (Adj. Sess.), § 50, eff. April 11, 1974; 1975, No. 163 (Adj. Sess.), § 6, eff. March 18, 1976; 1977, No. 109, § 29, eff. July 3, 1977, § 29a, eff. Jan. 3, 1979; 1979, No. 59, §§ 20, 26, eff. July 1, 1979; 1979, No https://library.partnertax.ai/us-vt/stat/15-1053 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1053a Added 1989, No. 67, § 13, eff. Jan. 1, 1990; amended 1993, No. 227 (Adj. Sess.), § 19; 1997, No. 28, § 2, eff. July 6, 1997; 1999, No. 40, § 2, eff. July 4, 1999; 2001, No. 66, § 2; 2003, No. 156 (Adj. Sess.), § 4, eff. Jan. 1, 2005; 2005, No. 66, § 2; 2007, No. 47, § 8.) https://library.partnertax.ai/us-vt/stat/15-1054 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1055 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1058 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1059 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1060 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1061 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1063 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1101 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1102 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1109 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1110 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1111 Added 1991, No. 167 (Adj. Sess.), § 62a; amended 2019, No. 131 (Adj. Sess.), § 293; 2021, No. 105 (Adj. Sess.), § 479, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/15-1141 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1142 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1143 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1144 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1145 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1146 2026-05-25 https://library.partnertax.ai/us-vt/stat/15-1147 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1593 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1594 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1595 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1596 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1597 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1631 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1632 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1633 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1634 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1635 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1636 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1637 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1671 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1672 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1673 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1674 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1675 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1676 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1677 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1678 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1679 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1680 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1681 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1711 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1712 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1713 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1714 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1715 Added 1967, No. 278 (Adj. Sess.), § 26; amended 1975, No. 8, § 2; 1979, No. 56, § 11; 1975, No. 142 (Adj. Sess.), § 20; 1985, No. 224 (Adj. Sess.), § 4; 1995, No. 148 (Adj. Sess.), § 4(c)(2), eff. May 6, 1996; 1997, No. 59, § 8, eff. June 30, 1997; 2001, No. 143 (Adj. Sess.), § 63, eff. June 21, 2002; 2003, No. 163 (Adj. Sess.), § 9a; 2007, No. 76, § 21; 2007, No. 153 (Adj. Sess.), § 27; 2011, No. 3, § 93, eff. Feb. 17, 2011; 2017, No. 46, § 62, eff. July 1, 2019.) https://library.partnertax.ai/us-vt/stat/17-1751 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1752 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1753 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1754 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1755 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1756 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1758 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1759 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1760 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1761 2026-05-25 https://library.partnertax.ai/us-vt/stat/17-1762 Added 1967, No. 278 (Adj. Sess.), § 28, eff. July 1, 1968.) https://library.partnertax.ai/us-vt/stat/17-1763 Added 1987, No. 120, § 1; amended 1995, No. 178 (Adj. Sess.), § 418, eff. May 22, 1996.) https://library.partnertax.ai/us-vt/stat/101-3001 2026-05-25 https://library.partnertax.ai/us-vt/stat/101-3002 2026-05-25 https://library.partnertax.ai/us-vt/stat/101-3003 2026-05-25 https://library.partnertax.ai/us-vt/stat/101-3004 2026-05-25 https://library.partnertax.ai/us-vt/stat/101-3005 2026-05-25 https://library.partnertax.ai/us-vt/stat/101-3006 Added 1971, No. 73, § 43, eff. April 16, 1971.) https://library.partnertax.ai/us-vt/stat/101-3007 Added 1977, No. 105, § 11.) https://library.partnertax.ai/us-vt/stat/103-3101 2026-05-25 https://library.partnertax.ai/us-vt/stat/103-3102 2026-05-25 https://library.partnertax.ai/us-vt/stat/103-3103 2026-05-25 https://library.partnertax.ai/us-vt/stat/103-3106 2026-05-25 https://library.partnertax.ai/us-vt/stat/103-3108 Added 1981, No. 191, (Adj. Sess.), § 1; amended 1983, No. 59, § 2, eff. April 22, 1983; 1999, No. 49, § 75, eff. June 2, 1999; 2005, No. 185 (Adj. Sess.), § 4, eff. Jan. 1, 2007; 2011, No. 143 (Adj. Sess.), § 15, eff. May 15, 2012; 2019, No. 51, § 2, eff. June 10, 2019; 2019, No. 175 (Adj. Sess.), § 28, eff. Oct. 8, 2020; 2021, No. 105 (Adj. Sess.), § 496, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/103-3109 Added 1983, No. 178 (Adj. Sess.), eff. April 20, 1984; amended 1985, No. 266 (Adj. Sess.), § 5, eff. June 4, 1986; 1987, No. 278 (Adj. Sess.), § 13, eff. June 21, 1988; 1991, No. 186 (Adj. Sess.), §§ 4, 6, eff. May 7, 1992; 1993, No. 60, §§ 24a, 24b eff. May 28, 1993; 1995, No. 63, §§ 24a, 24b, eff. May 4, 1995; 1995, No. 82 (Adj. Sess.), § 1, eff. Feb. 21, 1996; 2003, No. 109 (Adj. Sess.), § 14; 2021, No. 105 (Adj. Sess.), § 497, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/103-3109a 2026-05-25 https://library.partnertax.ai/us-vt/stat/103-3110 Added 1991, No. 186 (Adj. Sess.), § 5, eff. May 7, 1992; amended 2003, No. 61, § 3; 2021, No. 73, § 4.) https://library.partnertax.ai/us-vt/stat/103-3111 Added 2001, No. 144 (Adj. Sess.), § 14, eff. June 21, 2002.) https://library.partnertax.ai/us-vt/stat/103-3112 Added 1985, No. 263 (Adj. Sess.), § 3, eff. June 4, 1986.) https://library.partnertax.ai/us-vt/stat/103-3113 Added 1985, No. 263 (Adj. Sess.), § 4, eff. June 4, 1986; amended 1991, No. 67, §§ 1, 2, eff. June 19, 1991; 1997, No. 50, § 9, eff. June 26, 1997; 1999, No. 49, § 42, eff. June 2, 1999; 2003, No. 70 (Adj. Sess.), § 33, eff. March 1, 2004; 2009, No. 1 (Sp. Sess.), § H.19, eff. June 2, 2009; 2013, No. 73, § 59; 2015, No. 57, § 47; 2021, No. 105 (Adj. Sess.), § 498, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/103-3113a Added 2009, No. 1 (Sp. Sess.), § H.20, eff. June 2, 2009; amended 2021, No. 105 (Adj. Sess.), § 499, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/103-3113b Added 2011, No. 45, § 1, eff. May 24, 2011; amended 2019, No. 73, § 44.) https://library.partnertax.ai/us-vt/stat/103-3114 Added 1985, No. 263 (Adj. Sess.), § 5, eff. June 4, 1986; amended 1989, No. 225 (Adj. Sess.), § 25(b); 1995, No. 180 (Adj. Sess.), § 38(a); 2005, No. 14, § 11, eff. May 3, 2005; 2011, No. 78 (Adj. Sess.), § 2; 2021, No. 105 (Adj. Sess.), § 500, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/103-3115 2026-05-25 https://library.partnertax.ai/us-vt/stat/103-3201 Added 1991, No. 186 (Adj. Sess.), § 7, eff. May 7, 1992; amended 1993, No. 49, § 2, eff. May 28, 1993; 1995, No. 169 (Adj. Sess.), §§ 1, 2, eff. May 15, 1996; 1999, No. 49, §§ 41, 43, eff. June 2, 1999; 2003, No. 152 (Adj. Sess.), § 21, eff. date, see note below; 2007, No. 81, § 3, eff. July 1, 2008; 2009, No. 160 (Adj. Sess.), § 4, eff. June 4, 2010; 2015, No. 57, § 41; 2019, No. 14, § 76, eff. April 30, 2019; 2021, No. 105 (Adj. Sess.), § 501, eff. July 1, 2022; 2023, No. 6, § 373, eff. July 1 https://library.partnertax.ai/us-vt/stat/103-3202 Added 1997, No. 156 (Adj. Sess.), § 35, eff. April 29, 1998; amended 2001, No. 140 (Adj. Sess.), §§ 9, 11, eff. June 21, 2002; 2013, No. 76, § 6; 2019, No. 175 (Adj. Sess.), § 22, eff. Oct. 8, 2020; 2021, No. 105 (Adj. Sess.), § 502, eff. July 1, 2022; 2021, No. 179 (Adj. Sess.), § 4, eff. January 1, 2022; 2023, No. 6, § 374, eff. July 1, 2023.) https://library.partnertax.ai/us-vt/stat/103-3203 Added 1997, No. 156 (Adj. Sess.), § 36, eff. April 29, 1998; amended 2007, No. 190 (Adj. Sess.), § 20, eff. June 6, 2008.) https://library.partnertax.ai/us-vt/stat/103-3204 Added 1997, No. 156 (Adj. Sess.), § 38, eff. April 29, 1998.) https://library.partnertax.ai/us-vt/stat/103-3205 Added 2011, No. 45, § 36e, eff. May 24, 2011; amended 2011, No. 143 (Adj. Sess.), § 6, eff. May 15, 2012; 2015, No. 131 (Adj. Sess.), § 8; 2021, No. 20, § 263; 2021, No. 105 (Adj. Sess.), § 503, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/103-3206 Added 2011, No. 143 (Adj. Sess.), § 8; amended 2019, No. 160 (Adj. Sess.), § 8, eff. Jan. 1, 2021; 2025, No. 73, § 56, contingently eff. July 1, 2028.) https://library.partnertax.ai/us-vt/stat/103-3207 Added 2015, No. 57, § 42.) https://library.partnertax.ai/us-vt/stat/103-3208 Added 2015, No. 57, § 43; amended 2015, No. 134 (Adj. Sess.), § 2, eff. May 25, 2016.) https://library.partnertax.ai/us-vt/stat/103-3209 Added 2023, No. 78, § E.111.1, eff. July 1, 2023.) https://library.partnertax.ai/us-vt/stat/103-3260 Added 1991, No. 186 (Adj. Sess.), § 9; amended 2003, No. 70 (Adj. Sess.), § 34, eff. March 1, 2004; 2025, No. 56, § 13, eff. July 1, 2025.) https://library.partnertax.ai/us-vt/stat/103-3262 Added 1991, No. 234 (Adj. Sess.), § 3; amended 1997, No. 59, § 9, eff. June 30, 1997; 2007, No. 190 (Adj. Sess.), § 1, eff. June 6, 2008; 2013, No. 73, § 7.) https://library.partnertax.ai/us-vt/stat/103-3301 Added 2015, No. 57, § 45, eff. July 1, 2016.) https://library.partnertax.ai/us-vt/stat/103-3302 Added 2015, No. 57, § 45, eff. July 1, 2016.) https://library.partnertax.ai/us-vt/stat/103-3303 Added 2015, No. 57, § 45, eff. July 1, 2016.) https://library.partnertax.ai/us-vt/stat/105-3325 Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017; amended 2025, No. 69, § 21, eff. July 1, 2025.) https://library.partnertax.ai/us-vt/stat/105-3326 Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017.) https://library.partnertax.ai/us-vt/stat/105-3330 Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017; amended 2021, No. 105 (Adj. Sess.), § 504, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/105-3331 Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017.) https://library.partnertax.ai/us-vt/stat/105-3332 Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017; amended 2017, No. 69, § A.1, eff. June 28, 2017; 2021, No. 105 (Adj. Sess.), § 505, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/105-3333 Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017; amended 2021, No. 105 (Adj. Sess.), § 506, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/105-3334 Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017; amended 2017, No. 69, § A.1, eff. June 28, 2017.) https://library.partnertax.ai/us-vt/stat/105-3335 Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017; amended 2017, No. 69, § A.1, eff. June 28, 2017.) https://library.partnertax.ai/us-vt/stat/105-3336 2026-05-25 https://library.partnertax.ai/us-vt/stat/105-3337 Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017.) https://library.partnertax.ai/us-vt/stat/105-3338 Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017; amended 2017, No. 69, § A.1, eff. June 28, 2017.) https://library.partnertax.ai/us-vt/stat/105-3339 Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017; amended 2017, No. 69, § A.1, eff. June 28, 2017; 2021, No. 105 (Adj. Sess.), § 507, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/105-3340 Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017.) https://library.partnertax.ai/us-vt/stat/105-3341 Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017.) https://library.partnertax.ai/us-vt/stat/105-3342 Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017.) https://library.partnertax.ai/us-vt/stat/121-3401 2026-05-25 https://library.partnertax.ai/us-vt/stat/121-3402 2026-05-25 https://library.partnertax.ai/us-vt/stat/121-3403 2026-05-25 https://library.partnertax.ai/us-vt/stat/121-3404 Added 1995, No. 186 (Adj. Sess.), § 1, eff. May 22, 1996; amended 1997, No. 59, § 10, eff. June 30, 1997; 2023, No. 72, § 9, eff. June 19, 2023.) https://library.partnertax.ai/us-vt/stat/121-3405 2026-05-25 https://library.partnertax.ai/us-vt/stat/121-3409 2026-05-25 https://library.partnertax.ai/us-vt/stat/121-3410 Added 1967, No. 146, § 4, eff. July 1, 1968; amended 1977, No. 105, § 14(a); 1987, No. 243 (Adj. Sess.), § 72, eff. June 13, 1988; 2023, No. 72, § 10, eff. June 19, 2023.) https://library.partnertax.ai/us-vt/stat/121-3411 Added 1977, No. 105, § 12, eff. July 1, 1977; amended 1985, No. 74, § 299; 1987, No. 243 (Adj. Sess.), § 73, eff. June 13, 1988; 1999, No. 49, § 4, eff. June 2, 1999; 2021, No. 105 (Adj. Sess.), § 510, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/121-3412 Added 1977, No. 105, § 13; amended 1995, No. 178 (Adj. Sess.), § 427, eff. May 22, 1996; 1997, No. 50, § 10, eff. June 26, 1997; 2005, No. 38, § 21, eff. Jan. 1, 2007; 2013, No. 142 (Adj. Sess.), § 68.) https://library.partnertax.ai/us-vt/stat/121-3415 Added 2025, No. 73, § 62, eff. January 1, 2029.) https://library.partnertax.ai/us-vt/stat/121-3416 Added 2025, No. 73, § 62, eff. January 1, 2029.) https://library.partnertax.ai/us-vt/stat/121-3417 Added 2025, No. 73, § 62, eff. January 1, 2029.) https://library.partnertax.ai/us-vt/stat/121-3431 2026-05-25 https://library.partnertax.ai/us-vt/stat/121-3432 2026-05-25 https://library.partnertax.ai/us-vt/stat/121-3433 2026-05-25 https://library.partnertax.ai/us-vt/stat/121-3434 2026-05-25 https://library.partnertax.ai/us-vt/stat/121-3435 2026-05-25 https://library.partnertax.ai/us-vt/stat/121-3436 Added 2005, No. 38, § 3, eff. June 2, 2005; amended 2013, No. 174 (Adj. Sess.), § 15, eff. June 4, 2014; 2015, No. 57, § 39, eff. June 11, 2015; 2023, No. 68, § 6, eff. July 1, 2023.) https://library.partnertax.ai/us-vt/stat/121-3461 2026-05-25 https://library.partnertax.ai/us-vt/stat/121-3462 2026-05-25 https://library.partnertax.ai/us-vt/stat/121-3463 2026-05-25 https://library.partnertax.ai/us-vt/stat/121-3464 2026-05-25 https://library.partnertax.ai/us-vt/stat/121-3465 Added 1985, No. 242 (Adj. Sess.), § 312; amended 2003, No. 158 (Adj. Sess.), § 3.) https://library.partnertax.ai/us-vt/stat/121-3481 2026-05-25 https://library.partnertax.ai/us-vt/stat/121-3482 2026-05-25 https://library.partnertax.ai/us-vt/stat/121-3483 2026-05-25 https://library.partnertax.ai/us-vt/stat/121-3484 2026-05-25 https://library.partnertax.ai/us-vt/stat/121-3485 2026-05-25 https://library.partnertax.ai/us-vt/stat/121-3486 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3601 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3602 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3602a Added 1999, No. 49, § 24, eff. June 2, 1999; amended 2021, No. 71, § 14.) https://library.partnertax.ai/us-vt/stat/123-3602b Added 2023, No. 145 (Adj. Sess.), § 10, eff. July 1, 2026.) https://library.partnertax.ai/us-vt/stat/123-3603 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3604 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3605 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3606 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3607 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3607a Added 1983, No. 215 (Adj. Sess.), § 3, eff. May 10, 1984; amended 1987, No. 249 (Adj. Sess.).) https://library.partnertax.ai/us-vt/stat/123-3608 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3609 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3610 Added 1967, No. 366 (Adj. Sess.), § 1; amended 2021, No. 105 (Adj. Sess.), § 514, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/123-3611 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3612 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3613 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3614 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3615 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3617 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3618 Added 1975, No. 101, § 2, eff. April 30, 1975; amended 1985, No. 169 (Adj. Sess.), § 3, eff. May 5, 1986; 1991, No. 203 (Adj. Sess.), § 4, eff. May 27, 1992; 2023, No. 145 (Adj. Sess.), § 11, eff. July 1, 2026.) https://library.partnertax.ai/us-vt/stat/123-3619 Added 1983, No. 18, eff. March 31, 1983.) https://library.partnertax.ai/us-vt/stat/123-3620 Added 1985, No. 169 (Adj. Sess.), § 1, eff. May 5, 1986; amended 2021, No. 71, § 15.) https://library.partnertax.ai/us-vt/stat/123-3621 Added 2013, No. 174 (Adj. Sess.), § 32, eff. Jan. 1, 2015.) https://library.partnertax.ai/us-vt/stat/123-3651 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3652 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3653 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3654 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3655 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3656 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3657 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3659 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3660 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3691 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3692 2026-05-25 https://library.partnertax.ai/us-vt/stat/123-3701 Added 1997, No. 60, § 53; amended 1997, No. 71 (Adj. Sess.), §§ 23, 24, eff. July 1, 1997; 1999, No. 1, § 106a, eff. March 31, 1999; 2005, No. 207 (Adj. Sess.), § 7; 2021, No. 105 (Adj. Sess.), § 515, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/123-3702 Added 1997, No. 60, § 53.) https://library.partnertax.ai/us-vt/stat/123-3703 Added 1997, No. 60, § 53; amended 1997, No. 71 (Adj. Sess.), § 26, eff. July 1, 1997; 1999, No. 1, § 106b, eff. March 31, 1999.) https://library.partnertax.ai/us-vt/stat/123-3704 Added 1997, No. 60, § 53.) https://library.partnertax.ai/us-vt/stat/123-3705 Added 1997, No. 60, § 53; amended 1997, No. 71 (Adj. Sess.), § 25, eff. July 1, 1997.) https://library.partnertax.ai/us-vt/stat/123-3706 Added 1997, No. 60, § 53.) https://library.partnertax.ai/us-vt/stat/123-3707 Added 1997, No. 60, § 53.) https://library.partnertax.ai/us-vt/stat/123-3708 Added 1999, No. 1, § 106c, eff. March 31, 1999; amended 2005, No. 38, § 19, eff. June 2, 2005; 2015, No. 58, § E.701.1, eff. July 1, 2016; 2015, No. 172 (Adj. Sess.), § E.701, eff. June 8, 2016; 2019, No. 154 (Adj. Sess.), § E.701, eff. Oct. 2, 2020; 2021, No. 105 (Adj. Sess.), § 516, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/123-3709 Added 2005, No. 215 (Adj. Sess.), § 287; amended 2007, No. 192 (Adj. Sess.), § 6.011.1, eff. June 7, 2008; 2025, No. 27, § E.142.1, eff. July 1, 2025.) https://library.partnertax.ai/us-vt/stat/123-3710 Added 2025, No. 27, § E.142.2, eff. July 1, 2025.) https://library.partnertax.ai/us-vt/stat/124-3750 Added 2013, No. 200 (Adj. Sess.), § 14; amended 2021, No. 146 (Adj. Sess.), § 2, eff. July 1, 2023.) https://library.partnertax.ai/us-vt/stat/124-3751 Added 1977, No. 236 (Adj. Sess.), § 1; amended 2021, No. 105 (Adj. Sess.), § 518, eff. July 1, 2022; amended 2021, No. 146 (Adj. Sess.), § 2, eff. July 1, 2023.) https://library.partnertax.ai/us-vt/stat/124-3752 Added 1977, No. 236 (Adj. Sess.), § 1; 1981, No. 14, eff. Jan. 1, 1981; amended 1981, No. 14, eff. Jan. 1, 1981; 1983, No. 220 (Adj. Sess.), §§ 1, 2; 1987, No. 57, § 1, eff. May 16, 1987; 1987, No. 130 (Adj. Sess.), § 1; 1995, No. 29, § 39, eff. April 14, 1995; 1995, No. 178 (Adj. Sess.), § 286; 1997, No. 60, § 60, eff. Jan. 1, 1998; 1997, No. 60, § 68d; 1999, No. 49, § 86, eff. June 2, 1999; 2001, No. 140 (Adj. Sess.), §§ 31, 41, eff. June 21, 2002; 2003, No. 66, §§ 286, 286a; 2003, No. 149 (Ad https://library.partnertax.ai/us-vt/stat/124-3753 Added 1977, No. 236 (Adj. Sess.), § 1; amended 1985, No. 74, § 297; 1987, No. 57, § 2, eff. May 16, 1987; 1987, No. 130 (Adj. Sess.), § 2; 1989, No. 256 (Adj. Sess.), § 10(a), eff. Jan. 1, 1991; 1997, No. 60, § 67, eff. June 26, 1997; 2003, No. 42, § 2, eff. May 27, 2003; 2011, No. 143 (Adj. Sess.), § 46, eff. May 15, 2012.) https://library.partnertax.ai/us-vt/stat/124-3754 Added 1977, No. 236 (Adj. Sess.), § 1; amended 1983, No. 220 (Adj. Sess.), §§ 3, 14; 1987, No. 57, § 3, eff. May 16, 1987; 2015, No. 134 (Adj. Sess.), § 3, eff. May 25, 2016; 2021, No. 105 (Adj. Sess.), § 520, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/124-3755 Added 1977, No. 236 (Adj. Sess.), § 1; amended 1983, No. 220 (Adj. Sess.), §§ 4, 5; 1987, No. 57, § 4, eff. July 1, 1988; 1987, No. 76, § 18; 1993, No. 49, § 26; 1995, No. 169 (Adj. Sess.), § 3, eff. May 15, 1996; 1995, No. 178 (Adj. Sess.), § 287; 1997, No. 60, § 68e; 2001, No. 140 (Adj. Sess.), § 32, eff. June 21, 2002; 2007, No. 205 (Adj. Sess.), § 5, eff. June 10, 2008; 2011, No. 59, § 10; 2011, No. 143 (Adj. Sess.), § 47, eff. May 15, 2012; 2013, No. 159 (Adj. Sess.), § 16d; 2015, No. 134 ( https://library.partnertax.ai/us-vt/stat/124-3756 Added 1977, No. 236 (Adj. Sess.), § 1; amended 1983, No. 220 (Adj. Sess.), §§ 6-10; 1985, No. 35, § 1; 1987, No. 57, § 5, eff. July 1, 1988; 1987, No. 200 (Adj. Sess.), § 60; 1995, No. 29, § 4, eff. April 14, 1995; 1995, No. 178 (Adj. Sess.), § 288; 1997, No. 59, § 11, eff. June 30, 1997; 2001, No. 140 (Adj. Sess.), § 33, eff. June 21, 2002; 2007, No. 190 (Adj. Sess.), § 2, eff. June 6, 2008; 2007, No. 205 (Adj. Sess.), §§ 2, 6, eff. June 10, 2008; 2013, No. 191 (Adj. Sess.), § 2; 2015, No. 57, https://library.partnertax.ai/us-vt/stat/124-3757 Added 1977, No. 236 (Adj. Sess.), § 1; amended 1983, No. 19; 1983, No. 241 (Adj. Sess.); 1987, No. 57, § 6, eff. July 1, 1988; 1987, No. 130 (Adj. Sess.), § 3, eff. March 31, 1988; 1989, No. 222 (Adj. Sess.), § 43, eff. May 31, 1990; 1995, No. 29, § 40, eff. April 14, 1995; 1995, No. 178 (Adj. Sess.), § 289; 1997, No. 60, § 61, eff. June 26, 1997; 1999, No. 49, § 85, eff. June 2, 1999; 2001, No. 140 (Adj. Sess.), § 29, eff. June 21, 2002; 2003, No. 68, § 86, eff. June 18, 2003; 2005, No. 14, § 5 https://library.partnertax.ai/us-vt/stat/124-3758 Added 1977, No. 236 (Adj. Sess.), § 1; amended 1983, No. 220 (Adj. Sess.), §§ 11, 12; 1987, No. 57, § 7, eff. July 1, 1988; 1987, No. 130 (Adj. Sess.), § 4; 1995, No. 178 (Adj. Sess.), § 290; 2007, No. 190 (Adj. Sess.), § 4, eff. June 6, 2008; 2011, No. 143 (Adj. Sess.), § 43, retroactively eff. July 1, 2011; 2013, No. 73, §§ 13, 14; 2015, No. 64, § 24.) https://library.partnertax.ai/us-vt/stat/124-3759 2026-05-25 https://library.partnertax.ai/us-vt/stat/124-3760 Added 1995, No. 178 (Adj. Sess.), § 292a; amended 1997, No. 60, § 63, eff. June 26, 1997; 2003, No. 66, § 287; 2007, No. 205 (Adj. Sess.), § 10, eff. June 10, 2008.) https://library.partnertax.ai/us-vt/stat/124-3760a Added 2015, No. 57, § 56, eff. June 11, 2015.) https://library.partnertax.ai/us-vt/stat/124-3761 Added 1985, No. 212 (Adj. Sess.), eff. June 2, 1986; amended 1995, No. 29, § 5, eff. April 14, 1995.) https://library.partnertax.ai/us-vt/stat/124-3762 2026-05-25 https://library.partnertax.ai/us-vt/stat/124-3763 Added 1985, No. 242 (Adj. Sess.), § 311; amended 1995, No. 169 (Adj. Sess.), § 4, eff. May 15, 1996.) https://library.partnertax.ai/us-vt/stat/124-3763a 2026-05-25 https://library.partnertax.ai/us-vt/stat/124-3764 2026-05-25 https://library.partnertax.ai/us-vt/stat/124-3765 2026-05-25 https://library.partnertax.ai/us-vt/stat/124-3766 2026-05-25 https://library.partnertax.ai/us-vt/stat/124-3767 2026-05-25 https://library.partnertax.ai/us-vt/stat/124-3768 2026-05-25 https://library.partnertax.ai/us-vt/stat/124-3769 2026-05-25 https://library.partnertax.ai/us-vt/stat/124-3770 2026-05-25 https://library.partnertax.ai/us-vt/stat/124-3771 2026-05-25 https://library.partnertax.ai/us-vt/stat/124-3772 2026-05-25 https://library.partnertax.ai/us-vt/stat/124-3773 2026-05-25 https://library.partnertax.ai/us-vt/stat/124-3774 2026-05-25 https://library.partnertax.ai/us-vt/stat/124-3775 2026-05-25 https://library.partnertax.ai/us-vt/stat/124-3776 Added 1997, No. 60, § 68, eff. June 26, 1997.) https://library.partnertax.ai/us-vt/stat/124-3777 2026-05-25 https://library.partnertax.ai/us-vt/stat/125-3800 Added 2013, No. 200 (Adj. Sess.), § 15; amended 2021, No. 54, § 17; 2021, No. 71, § 13; 2021, No. 90 (Adj. Sess.), § 2, eff. July 1, 2022; 2021, No. 105 (Adj. Sess.), § 522, eff. July 1, 2022; 2023, No. 181 (Adj. Sess.), § 79, eff. June 17, 2024; 2023, No. 181 (Adj. Sess.), § 82(1), eff. July 1, 2037.) https://library.partnertax.ai/us-vt/stat/125-3801 2026-05-25 https://library.partnertax.ai/us-vt/stat/125-3802 2026-05-25 https://library.partnertax.ai/us-vt/stat/125-3802a Added 2013, No. 73, § 29, eff. June 5, 2013; amended 2021, No. 105 (Adj. Sess.), § 524, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/125-3803 2026-05-25 https://library.partnertax.ai/us-vt/stat/125-3831 2026-05-25 https://library.partnertax.ai/us-vt/stat/125-3832 2026-05-25 https://library.partnertax.ai/us-vt/stat/125-3833 2026-05-25 https://library.partnertax.ai/us-vt/stat/125-3834 2026-05-25 https://library.partnertax.ai/us-vt/stat/125-3835 2026-05-25 https://library.partnertax.ai/us-vt/stat/125-3836 2026-05-25 https://library.partnertax.ai/us-vt/stat/125-3837 2026-05-25 https://library.partnertax.ai/us-vt/stat/125-3838 2026-05-25 https://library.partnertax.ai/us-vt/stat/125-3839 Added 2013, No. 174 (Adj. Sess.), § 56.) https://library.partnertax.ai/us-vt/stat/125-3840 2026-05-25 https://library.partnertax.ai/us-vt/stat/125-3841 2026-05-25 https://library.partnertax.ai/us-vt/stat/125-3842 2026-05-25 https://library.partnertax.ai/us-vt/stat/125-3843 Added 1969, No. 268 (Adj. Sess.), § 1, eff. April 8, 1970; amended 2007, No. 190 (Adj. Sess.), § 6, eff. June 6, 2008.) https://library.partnertax.ai/us-vt/stat/125-3844 2026-05-25 https://library.partnertax.ai/us-vt/stat/125-3845 Added 1975, No. 226 (Adj. Sess.), § 2; amended 2007, No. 92 (Adj. Sess.), § 23; 2013 No. 99 (Adj. Sess.), § 8, eff. Jan. 1, 2017; 2013, No. 174 (Adj. Sess.), § 28, eff. Jan. 1, 2015.) https://library.partnertax.ai/us-vt/stat/125-3846 Added 1977, No. 105, § 24.) https://library.partnertax.ai/us-vt/stat/125-3847 Added 1989, No. 23.) https://library.partnertax.ai/us-vt/stat/125-3848 Added 1991, No. 203 (Adj. Sess.), § 2, eff. May 27, 1992.) https://library.partnertax.ai/us-vt/stat/125-3849 Added 1991, No. 203 (Adj. Sess.), § 3, eff. May 27, 1992.) https://library.partnertax.ai/us-vt/stat/125-3850 Added 2013, No. 59, § 14a.) https://library.partnertax.ai/us-vt/stat/125-3870 Added 2023, No. 181 (Adj. Sess.), § 80, eff. June 17, 2024; repealed by 2023, No. 181 (Adj. Sess.), § 82(2), eff. July 1, 2037.) § 3870. Repealed. 2023, No. 181 (Adj. Sess.), § 80, eff. July 1, 2037. (Added 2023, No. 181 (Adj. Sess.), § 80, eff. June 17, 2024; repealed by 2023, No. 181 (Adj. Sess.), § 82(2), eff. July 1, 2037.) https://library.partnertax.ai/us-vt/stat/125-3871 Added 2023, No. 181 (Adj. Sess.), § 80, eff. June 17, 2024; repealed by 2023, No. 181 (Adj. Sess.), § 82(2), eff. July 1, 2037.) § 3871. Repealed. 2023, No. 181 (Adj. Sess.), § 82(2), eff. July 1, 2037. (Added 2023, No. 181 (Adj. Sess.), § 80, eff. June 17, 2024; repealed by 2023, No. 181 (Adj. Sess.), § 82(2), eff. July 1, 2037.) https://library.partnertax.ai/us-vt/stat/125-3872 Added 2023, No. 181 (Adj. Sess.), § 80, eff. June 17, 2024; repealed by 2023, No. 181 (Adj. Sess.), § 82(2), eff. July 1, 2037.) § 3872. Repealed. 2023, No. 181 (Adj. Sess.), § 82(2), eff. July 1, 2037. (Added 2023, No. 181 (Adj. Sess.), § 80, eff. June 17, 2024; repealed by 2023, No. 181 (Adj. Sess.), § 82(2), eff. July 1, 2037.) https://library.partnertax.ai/us-vt/stat/127-3901 2026-05-25 https://library.partnertax.ai/us-vt/stat/127-3941 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4001 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4002 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4003 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4004 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4005 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4006 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4007 Added 1999, No. 49, § 26, eff. June 2, 1999.) https://library.partnertax.ai/us-vt/stat/129-4008 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4009 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4010 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4041 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4041a Added 1997, No. 60, § 46, eff. Jan. 1, 1998; amended 2005, No. 38, § 8; 2005, No. 215 (Adj. Sess.), § 284; 2015, No. 134 (Adj. Sess.), § 6, eff. May 25, 2016; 2019, No. 51, § 24; 2021, No. 20, § 265; 2023, No. 68, § 1, eff. July 1, 2023; 2023, No. 68, § 2, eff. January 1, 2025; 2023, No. 144 (Adj. Sess.), § 1, eff. June 3, 2024.) https://library.partnertax.ai/us-vt/stat/129-4042 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4044 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4045 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4046 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4047 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4048 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4049 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4050 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4051 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4052 Added 1985, No. 264 (Adj. Sess.), § 1; amended 1987, No. 101; 1989, No. 264 (Adj. Sess.), § 5; 1995, No. 169 (Adj. Sess.), § 8, eff. May 15, 1996; 2023, No. 68, § 7, eff. July 1, 2023.) § 4052. Contract appraisals; assessor and lister qualifications [Effective January 1, 2026; see also 32 V.S.A. § 4052 effective until January 1, 2026 set out above] (a) No municipality shall employ or contract a person, firm, or corporation to perform and no elected lister or board of listers shall perform apprai https://library.partnertax.ai/us-vt/stat/129-4081 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4082 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4083 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4084 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4085 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4086 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4087 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4088 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4111 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4112 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4113 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4114 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4115 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4116 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4151 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4152 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4152a Added 2025, No. 73, § 61, contingently eff. July 1, 2028.) https://library.partnertax.ai/us-vt/stat/129-4153 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4154 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4154a Added 2003, No. 63, § 56, eff. June 11, 2003.) https://library.partnertax.ai/us-vt/stat/129-4155 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4156 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4157 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4158 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4159 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4181 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4182 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4183 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4184 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4185 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4186 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4221 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4222 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4223 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4224 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4261 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4262 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4263 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4264 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4265 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4301 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4302 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4303 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4304 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4341 2026-05-25 https://library.partnertax.ai/us-vt/stat/129-4342 2026-05-25 https://library.partnertax.ai/us-vt/stat/131-4401 2026-05-25 https://library.partnertax.ai/us-vt/stat/131-4403 2026-05-25 https://library.partnertax.ai/us-vt/stat/131-4404 2026-05-25 https://library.partnertax.ai/us-vt/stat/131-4405 2026-05-25 https://library.partnertax.ai/us-vt/stat/131-4406 2026-05-25 https://library.partnertax.ai/us-vt/stat/131-4407 2026-05-25 https://library.partnertax.ai/us-vt/stat/131-4408 2026-05-25 https://library.partnertax.ai/us-vt/stat/131-4409 2026-05-25 https://library.partnertax.ai/us-vt/stat/131-4410 2026-05-25 https://library.partnertax.ai/us-vt/stat/131-4411 2026-05-25 https://library.partnertax.ai/us-vt/stat/131-4441 2026-05-25 https://library.partnertax.ai/us-vt/stat/131-4442 2026-05-25 https://library.partnertax.ai/us-vt/stat/131-4443 2026-05-25 https://library.partnertax.ai/us-vt/stat/131-4452 Added 1975, No. 184 (Adj. Sess.); amended 1983, No. 152 (Adj. Sess.); 1999, No. 49, § 29, eff. June 2, 1999; 2023, No. 144 (Adj. Sess.), § 8, eff. June 3, 2024.) https://library.partnertax.ai/us-vt/stat/131-4453 2026-05-25 https://library.partnertax.ai/us-vt/stat/131-4461 Added 1969, No. 253 (Adj. Sess.), § 1; amended 1971, No. 185 (Adj. Sess.), § 217, eff. March 29, 1972; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1977, No. 66; 1977, No. 105, § 14(a); 1979, No. 177 (Adj. Sess.), § 2; 1983, No. 201 (Adj. Sess.), § 7, eff. April 27, 1984; 1993, No. 131 (Adj. Sess.), § 1; 1997, No. 59, § 12, eff. June 30, 1997; 1997, No. 161 (Adj. Sess.), § 21a, eff. Jan. 1, 1998; 1999, No. 49, § 45, eff. June 2, 1999; 2005, No. 202 (Adj. Sess.), § 8; 2017, No. 11, § 58; https://library.partnertax.ai/us-vt/stat/131-4462 2026-05-25 https://library.partnertax.ai/us-vt/stat/131-4463 Added 1969, No. 253 (Adj. Sess.), § 1; amended 1971, No. 185 (Adj. Sess.), § 219, eff. March 29, 1972; 1977, No. 105, § 14(a); 1999, No. 49, § 47, eff. June 2, 1999; 2003, No. 70 (Adj. Sess.), § 38, eff. March 1, 2004; 2017, No. 11, § 59; 2019, No. 84 (Adj. Sess.), § 5.) https://library.partnertax.ai/us-vt/stat/131-4464 Added 1969, No. 253 (Adj. Sess.), § 1; amended 1971, No. 185 (Adj. Sess.), § 220, eff. March 29, 1972; 1977, No. 105, § 14(a).) https://library.partnertax.ai/us-vt/stat/131-4465 Added 1969, No. 253 (Adj. Sess.), § 1; amended 1977, No. 105, § 14(a); 1995, No. 178 (Adj. Sess.), § 293; 1997, No. 59, § 13, eff. June 30, 1997; 2005, No. 215 (Adj. Sess.), § 279; 2013, No. 73, § 32; 2015, No. 134 (Adj. Sess.), § 7, eff. May 25, 2016; 2019, No. 175 (Adj. Sess.), § 6, eff. Oct. 8, 2020; 2021, No. 163 (Adj. Sess.), § 6, eff. June 1, 2022; 2025, No. 73, § 67, eff. July 1, 2025.) https://library.partnertax.ai/us-vt/stat/131-4466 Added 1969, No. 253 (Adj. Sess.), § 1; amended 1995, No. 178 (Adj. Sess.), § 294; 2013, No. 73, § 33.) https://library.partnertax.ai/us-vt/stat/131-4467 Added 1969, No. 253 (Adj. Sess.), § 1; amended 1973, No. 104, § 4, eff. April 25, 1973, operative only with respect to appeals brought after that date; 1983, No. 215 (Adj. Sess.), § 1, eff. May 10, 1984; 1995, No. 178 (Adj. Sess.), § 295; 1999, No. 49, § 16, eff. June 2, 1999; 2003, No. 76 (Adj. Sess.), § 12, eff. Feb. 17, 2004; 2013, No. 73, § 34; 2015, No. 134 (Adj. Sess.), § 8, eff. May 25, 2016; 2021, No. 157 (Adj. Sess.), § 10, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/131-4468 Added 1969, No. 253 (Adj. Sess.), § 1; amended 1971, No. 185 (Adj. Sess.), § 221, eff. March 29, 1972; 1973, No. 86, § 2, eff. for the tax year beginning April 1, 1974, and thereafter; 1973, No. 106, § 12, eff. 30 days from April 25, 1973; 1977, No. 105, § 14(a); 1999, No. 49, § 48, eff. June 2, 1999; 2001, No. 63, § 279a, eff. June 16, 2001.) https://library.partnertax.ai/us-vt/stat/131-4469 Added 1975, No. 158 (Adj. Sess.), § 2.) https://library.partnertax.ai/us-vt/stat/133-4601 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4602 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4603 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4604 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4605 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4606 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4607 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4608 Added 1975, No. 92, § 1, eff. April 30, 1975; amended 1977, No. 105, § 14(a), eff. July 1, 1977; 1991, No. 3, § 1, eff. March 6, 1991; 1991, No. 186 (Adj. Sess.), § 36, eff. May 7, 1992.) https://library.partnertax.ai/us-vt/stat/133-4609 Added 1991, No. 110, § 3, eff. June 28, 1991.) https://library.partnertax.ai/us-vt/stat/133-4641 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4642 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4643 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4644 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4645 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4646 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4647 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4671 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4672 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4673 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4674 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4675 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4691 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4692 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4693 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4694 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4695 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4696 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4697 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4698 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4699 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4700 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4702 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4731 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4732 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4733 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4734 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4735 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4736 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4737 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4738 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4739 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4771 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4772 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4773 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4774 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4791 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4792 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4793 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4794 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4795 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4796 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4797 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4798 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4799 Added 1977, No. 30.) https://library.partnertax.ai/us-vt/stat/133-4821 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4822 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4841 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4842 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4843 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4871 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4872 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4873 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4874 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4875 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4876 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4877 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4878 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4911 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4912 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4913 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4914 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4961 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4962 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4963 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4964 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4965 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4966 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4967 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4968 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4969 Added 1977, No. 150 (Adj. Sess.), § 2.) https://library.partnertax.ai/us-vt/stat/133-4981 Added 1967, No. 331 (Adj. Sess.), § 3, eff. Jan. 1, 1969; amended 1973, No. 58, § 3, eff. April 1, 1973; 1977, No. 118 (Adj. Sess.), § 5, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978; 1999, No. 139 (Adj. Sess.), § 1, eff. May 18, 2000; 2017, No. 98 (Adj. Sess.), § 2, eff. April 11, 2018.) https://library.partnertax.ai/us-vt/stat/133-4982 Added 1967, No. 331 (Adj. Sess.), § 3, eff. Jan. 1, 1969; amended 1971, No. 49, eff. April 7, 1971; 1999, No. 139 (Adj. Sess.), § 2, eff. May 18, 2000.) https://library.partnertax.ai/us-vt/stat/133-4983 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-4984 Added 1967, No. 331 (Adj. Sess.), § 3, eff. Jan. 1, 1969; amended 2017, No. 98 (Adj. Sess.), § 3, eff. April 11, 2018.) https://library.partnertax.ai/us-vt/stat/133-4985 Added 1977, No. 150 (Adj. Sess.), § 1; amended 2005, No. 105 (Adj. Sess.), § 1.) https://library.partnertax.ai/us-vt/stat/133-5011 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5012 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5013 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5061 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5071 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5072 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5073 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5074 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5075 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5076 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5077 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5078 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5079 Added 1971, No. 41, § 1, eff. April 7, 1971; amended 1977, No. 105, § 14(a); 1977, No. 141 (Adj. Sess.), § 1, eff. date March 27, 1978; 1983, No. 237 (Adj. Sess.), § 3; 1993, No. 141 (Adj. Sess.), § 15, eff. May 6, 1994; 1997, No. 71 (Adj. Sess.), § 35a, eff. March 11, 1998; 1999, No. 159 (Adj. Sess.), § 22, eff. May 29, 2000; 2001, No. 101 (Adj. Sess.), § 3, eff. May 12, 2002; 2009, No. 140 (Adj. Sess.), § 2, eff. Sept. 1, 2010.) https://library.partnertax.ai/us-vt/stat/133-5091 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5131 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5132 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5133 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5134 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5135 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5136 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5137 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5138 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5139 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5140 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5141 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5142 Added 1985, No. 91; amended 1989, No. 149 (Adj. Sess.), § 4, eff. April 24, 1990; 1997, No. 26, § 4.) https://library.partnertax.ai/us-vt/stat/133-5161 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5162 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5163 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5164 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5165 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5191 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5192 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5193 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5194 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5221 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5222 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5223 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5224 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5225 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5226 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5227 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5251 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5252 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5253 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5254 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5255 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5911 Added 1995, No. 169 (Adj. Sess.), § 21, eff. May 15, 1996; amended 2021, No. 105 (Adj. Sess.), § 544, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/151-5912 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5913 Added 1995, No. 169 (Adj. Sess.), § 21, eff. May 15, 1996.) https://library.partnertax.ai/us-vt/stat/151-5914 Added 1995, No. 169 (Adj. Sess.), § 21, eff. May 15, 1996; amended 1999, No. 119 (Adj. Sess.), § 3a, eff. May 18, 2000; 2005, No. 14, § 3, eff. May 3, 2005; 2005, No. 207 (Adj. Sess.), § 1, eff. May 31, 2006; 2011, No. 45, § 20, eff. May 24, 2011; 2017, No. 73, § 4, eff. June 13, 2017; 2021, No. 105 (Adj. Sess.), § 545, eff. July 1, 2022; 2023, No. 72, § 19, eff. January 1, 2023.) https://library.partnertax.ai/us-vt/stat/151-5915 Added 1995, No. 169 (Adj. Sess.), § 21, eff. May 15, 1996; amended 1997, No. 71 (Adj. Sess.), § 27a(a), eff. March 11, 1998; 2015, No. 134 (Adj. Sess.), § 14, eff. May 25, 2016.) https://library.partnertax.ai/us-vt/stat/151-5916 Added 1995, No. 169 (Adj. Sess.), § 21, eff. May 15, 1996.) https://library.partnertax.ai/us-vt/stat/151-5920 Added 1995, No. 169 (Adj. Sess.), § 24, eff. May 15, 1996; amended 1997, No. 50, §§ 21, 22, eff. June 26, 1997; 1999, No. 119 (Adj. Sess.), § 3b, eff. May 18, 2000; 2005, No. 14, § 4, eff. May 3, 2005; 2005, No. 207 (Adj. Sess.), § 2, eff. May 31, 2006; 2011, No. 45, § 21, eff. May 24, 2011; 2011, No. 143 (Adj. Sess.), § 17, eff. May 15, 2012; 2015, No. 57, § 70, eff. June 11, 2015; 2015, No. 97 (Adj. Sess.), § 66; 2019, No. 51, § 10, eff. June 10, 2019; 2023, No. 72, § 20, eff. January 1, 2023. https://library.partnertax.ai/us-vt/stat/151-5921 Added 1995, No. 169 (Adj. Sess.), § 24, eff. May 15, 1996; amended 1997, No. 50, § 23, eff. June 26, 1997; 1997, No. 71 (Adj. Sess.), § 27a(b), eff. March 11, 1998; 1997, No. 156 (Adj. Sess.), § 37a, eff. April 29, 1998.) https://library.partnertax.ai/us-vt/stat/151-5922 Added 1995, No. 184 (Adj. Sess.), § 10; amended 1999, No. 49, § 96c, eff. June 2, 1999; 2001, No. 138 (Adj. Sess.), § 1, eff. June 21, 2002; 2003, No. 70 (Adj. Sess.), § 43, eff. March 1, 2004; 2011, No. 139 (Adj. Sess.), § 35, eff. May 14, 2012; 2021, No. 105 (Adj. Sess.), § 546, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/151-5923 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5925 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5926 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5927 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5929 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5930 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5930a 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5930c 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5930j 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5930k 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5930n 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5930p 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5930t 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5930u Added 1999, No. 159 (Adj. Sess.), § 40; amended 2001, No. 62, § 7; 2003, No. 74 (Adj. Sess.), § 1; 2005, No. 75, § 7; 2005, No. 207 (Adj. Sess.), § 21, eff. May 31, 2006; 2007, No. 176 (Adj. Sess.), § 13, eff. July 1, 2008; 2011, No. 143 (Adj. Sess.), § 21; 2015, No. 51, § G.7; 2015, No. 97 (Adj. Sess.), § 67; 2015, No. 157 (Adj. Sess.), § T.4; 2017, No. 69, § H.10, eff. June 28, 2017; 2019, No. 71, § 3, eff. June 18, 2019; 2021, No. 105 (Adj. Sess.), § 547, eff. July 1, 2022; 2021, No. 138 (Adj https://library.partnertax.ai/us-vt/stat/151-5930v 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5930w 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5930y 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5930z 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5931 Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982.) https://library.partnertax.ai/us-vt/stat/151-5932 Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982; amended 1985, No. 63, §§ 15, 15a; 1987, No. 278 (Adj. Sess.), § 14, eff. June 21, 1988; 1999, No. 147 (Adj. Sess.), § 4; 2001, No. 144 (Adj. Sess.), § 26, eff. June 21, 2002; 2003, No. 57, § 13, eff. July 1, 2004; 2005, No. 38, § 11, eff. June 2, 2005; 2005, No. 167 (Adj. Sess.), § 4, eff. Sept. 1, 2006; 2005, No. 174 (Adj. Sess.), § 64; 2007, No. 33, § 3, eff. May 18, 2007; 2009, No. 4, § 115, eff. April 24, 2009; 2009, No. 154 (Adj. Sess https://library.partnertax.ai/us-vt/stat/151-5933 Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982; amended 2019, No. 175 (Adj. Sess.), § 25a, eff. Oct. 8, 2020.) https://library.partnertax.ai/us-vt/stat/151-5934 Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982; amended 1997, No. 156 (Adj. Sess.), § 9, eff. April 29, 1998.) https://library.partnertax.ai/us-vt/stat/151-5935 Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982; amended 2003, No. 70 (Adj. Sess.), § 45, eff. March 1, 2004; 2021, No. 105 (Adj. Sess.), § 549, eff. July 1, 2022; 2023, No. 6, § 383, eff. July 1, 2023.) https://library.partnertax.ai/us-vt/stat/151-5936 Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982; amended 1997, No. 63, § 20, eff. Sept. 1, 1997; 2009, No. 154 (Adj. Sess.), § 217.) https://library.partnertax.ai/us-vt/stat/151-5937 Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982; amended 2021, No. 105 (Adj. Sess.), § 550, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/151-5938 Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982; amended 2009, No. 160 (Adj. Sess.), § 6.) https://library.partnertax.ai/us-vt/stat/151-5939 Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982; amended 2005, No. 14, § 12, eff. May 3, 2005.) https://library.partnertax.ai/us-vt/stat/151-5940 Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982.) https://library.partnertax.ai/us-vt/stat/151-5941 Added 2005, No. 167 (Adj. Sess.), § 5, eff. Sept. 1, 2006; amended 2007, No. 33, § 4, eff. May 18, 2007; 2009, No. 4, § 116, eff. April 24, 2009; 2021, No. 105 (Adj. Sess.), § 551, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/151-5942 Added 2009, No. 160 (Adj. Sess.), § 7, eff. June 4, 2010.) https://library.partnertax.ai/us-vt/stat/151-5951 Added 1987, No. 78, § 17.) https://library.partnertax.ai/us-vt/stat/151-5952 Added 1987, No. 78, § 17; amended 1987, No. 246 (Adj. Sess.), § 5, eff. June 13, 1988; 1987, No. 278 (Adj. Sess.), §§ 7, 8, eff. June 21, 1988; 1989, No. 218 (Adj. Sess.), § 5; 1993, No. 81, § 6; 1995, No. 186 (Adj. Sess.), § 21; 2005, No. 94 (Adj. Sess.), § 6, eff. March 8, 2006.) https://library.partnertax.ai/us-vt/stat/151-5953 Added 1987, No. 78, § 17; amended 1987, No. 139 (Adj. Sess.), eff. April 8, 1988; 1987, No. 278 (Adj. Sess.), §§ 9, 10, eff. June 21, 1988; 1995, No. 186 (Adj. Sess.), § 22; 2005, No. 65, § 4.) https://library.partnertax.ai/us-vt/stat/151-5954 Added 1987, No. 78, § 17; amended 1995, No. 186 (Adj. Sess.), § 23, eff. May 22, 1996; 2015, No. 134 (Adj. Sess.), § 15.) https://library.partnertax.ai/us-vt/stat/153-5961 2026-05-25 https://library.partnertax.ai/us-vt/stat/154-6061 Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 15, eff. Jan. 1, 1998; 1999, No. 49, §§ 9, 15, eff. June 2, 1999; 2001, No. 63, § 163b; 2001, No. 144 (Adj. Sess.), § 15, eff. June 21, 2002; 2003, No. 68, §§ 8, 9, eff. June 18, 2003; 2003, No. 68, § 7, eff. July 1, 2004; 2003, No. 76 (Adj. Sess.), §§ 4, 15, 16, eff. Feb. 17, 2004; 2005, No. 38, § 7, eff. Jan. 1, 2006; 2005, No. 38, § 12, eff. June 2, 2005; 2005, No. 38, § 18; 2005, No. 94 (Adj. Sess.), § 7, eff. https://library.partnertax.ai/us-vt/stat/154-6062 Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1999, No. 49, § 14, eff. June 2, 1999; 1999, No. 159 (Adj. Sess.), § 35; 2001, No. 144 (Adj. Sess.), § 16, eff. June 21, 2002; 2003, No. 76 (Adj. Sess.), § 17, eff. Feb. 17, 2004; 2005, No. 38, § 15; 2009, No. 160 (Adj. Sess.), § 27; 2019, No. 160 (Adj. Sess.), § 2, eff. Jan. 1, 2021.) § 6062. Number and identity of claimants; apportionment [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency m https://library.partnertax.ai/us-vt/stat/154-6063 Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2003, No. 70 (Adj. Sess.), § 46, eff. March 1, 2004; 2007, No. 65, § 293, eff. June 4, 2007; 2007, No. 81, § 8; 2007, No. 190 (Adj. Sess.), § 17, eff. June 6, 2008.) § 6063. Claim as personal; credit and exemption amount at time of transfer [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above] (a) The right to file a claim under this chapter is personal to the claimant and sh https://library.partnertax.ai/us-vt/stat/154-6064 Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2005, No. 185 (Adj. Sess.), § 22.) § 6064. Claim applied against outstanding liabilities The amount of any property tax credit resulting under this chapter may be applied by the Commissioner, beginning July 1 of the calendar year in which the claim is filed, against any State tax liability outstanding against the claimant. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2005, No. 185 (Adj. Sess.), § 22.) https://library.partnertax.ai/us-vt/stat/154-6065 Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 77, eff. January 1, 1999; 1999, No. 1, § 60f, eff. March 31, 1999; 2023, No. 106 (Adj. Sess.), § 3, eff. May 13, 2024.) § 6065. Forms; tables; notices [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above] (a) In administering this chapter, the Commissioner shall provide suitable claim forms with tables of allowable claims, instructions, and worksh https://library.partnertax.ai/us-vt/stat/154-6066 Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 16, eff. Jan. 1, 1998; 1999, No. 49, § 11, eff. June 2, 1999; 2001, No. 63, § 163c; 2001, No. 144 (Adj. Sess.), §§ 17, 22, eff. June 21, 2002; 2003, No. 68, § 10, eff. July 1, 2004; 2003, No. 70 (Adj. Sess.), §§ 47, 48; 2005, No. 38, §§ 25, 26; 2005, No. 185 (Adj. Sess.), §§ 2, 2a, eff. January 1, 2007; 2005, No. 185 (Adj. Sess.), § 12; 2007, No. 33, § 10, eff. May 18, 2007; 2007, No. 190 (Adj. Sess.), § 18, eff. J https://library.partnertax.ai/us-vt/stat/154-6066a Added 1999, No. 49, § 37, eff. Jan. 1, 2000, § 37a, eff. Jan. 1, 2001; amended 2001, No. 63, § 163d; 2001, No. 144 (Adj. Sess.), § 18, eff. June 21, 2002; 2003, No. 70 (Adj. Sess.), § 49, eff. March 1, 2004; 2005, No. 185 (Adj. Sess.), § 3; eff. Jan. 1, 2007; 2007, No. 65, § 50b; 2007, No. 65, § 291, eff. June 4, 2007; 2007, No. 190 (Adj. Sess.), §§ 14-16, eff. June 6, 2008; 2009, No. 1 (Sp. Sess.), § H.29; 2009, No. 160 (Adj. Sess.), § 15, eff. June 4, 2010; 2011, No. 143 (Adj. Sess.), § 11, ef https://library.partnertax.ai/us-vt/stat/154-6067 Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1999, No. 49, § 10, eff. June 2, 1999; 2005, No. 185 (Adj. Sess.), § 9; 2007, No. 82, § 2, eff. July 1, 2008; 2011, No. 143 (Adj. Sess.), § 30, eff. Jan. 1, 2013; 2018, No. 11 (Sp. Sess.), § H.13, eff. July 1, 2019; 2019, No. 160 (Adj. Sess.), § 5, eff. Jan. 1, 2021.) § 6067. Claim limitations [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above] (a) Claimant. Only one indivi https://library.partnertax.ai/us-vt/stat/154-6068 Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 17, eff. Jan. 1, 1998; 2001, No. 144 (Adj. Sess.), § 19, eff. June 21, 2002; 2005, No. 185 (Adj. Sess.), § 5; 2007, No. 33, § 5, eff. May 18, 2007; 2011, No. 143 (Adj. Sess.), § 29, eff. Jan. 1, 2013; 2019, No. 131 (Adj. Sess.), § 295; 2019, No. 160 (Adj. Sess.), § 6, eff. Jan. 1, 2021; 2023, No. 72, § 22, eff. June 19, 2023; 2023, No. 144 (Adj. Sess.), § 7, eff. June 3, 2024.) § 6068. Application and time for fili https://library.partnertax.ai/us-vt/stat/154-6069 Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2009, No. 160 (Adj. Sess.), § 26; 2015, No. 134 (Adj. Sess.), § 17, eff. May 25, 2016; 2017, No. 188 (Adj. Sess.), § 6, eff. July 1, 2019; 2019, No. 160 (Adj. Sess.), § 4, eff. Jan. 1, 2021; 2021, No. 105 (Adj. Sess.), § 554, eff. July 1, 2022; 2023, No. 6, § 384, eff. July 1, 2023; 2025, No. 69, § 8, eff. July 1, 2025.) § 6069. Landlord certificate (a) On or before January 31 of each year, the owner of land rented as a portion of a homestead https://library.partnertax.ai/us-vt/stat/154-6070 Added 1997, No. 60, § 51, eff. Jan. 1, 1998.) § 6070. Disallowed claims [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above] A claim shall be disallowed if the claimant received title to the claimant’s homestead primarily for the purpose of receiving benefits under this chapter. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2025, No. 73, § 52, contingently eff. July 1, 2028.) https://library.partnertax.ai/us-vt/stat/154-6071 Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2007, No. 190 (Adj. Sess.), § 45.) § 6071. Excessive and fraudulent claims [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above] (a) In any case in which it is determined under the provisions of this title that a claim is or was excessive and was filed with fraudulent intent, the claim shall be disallowed in full and the Commissioner may impose a penalty equal to the amount c https://library.partnertax.ai/us-vt/stat/154-6072 Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2003, No. 70 (Adj. Sess.), § 50, eff. March 1, 2004.) § 6072. Appeals Any person aggrieved by the denial, in whole or in part, of relief claimed under this chapter, except when the denial is based upon late filing of claim for relief, may appeal to the Commissioner by filing a petition of appeal within 60 days after the denial. This appeal shall be a person’s exclusive remedy for denial of a benefit claimed under this chapter. The Commissioner https://library.partnertax.ai/us-vt/stat/154-6073 Added 1997, No. 60, § 51, eff. Jan. 1, 1998.) § 6073. Rules of the Commissioner [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above] The Commissioner may, from time to time, adopt, amend, and withdraw rules interpreting and implementing this chapter. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2025, No. 73, § 52, contingently eff. July 1, 2028.) https://library.partnertax.ai/us-vt/stat/154-6074 Added 2001, No. 144 (Adj. Sess.), § 20, eff. June 21, 2002; amended 2007, No. 81, § 4; 2011, No. 143 (Adj. Sess.), § 28, eff. Jan. 1, 2013; 2021, No. 73, § 3.) § 6074. Amendment of certain claims [Effective July 1, 2028 if contingency met; see also 32 V.S.A. chapter 154 effective until contingency met, set out above] At any time within three years after the date for filing claims under subsection 6068(a) of this chapter, a claimant who filed a claim by October 15 may file to amend that claim wit https://library.partnertax.ai/us-vt/stat/154-6075 2026-05-25 https://library.partnertax.ai/us-vt/stat/154-6075a 2026-05-25 https://library.partnertax.ai/us-vt/stat/181-6501 2026-05-25 https://library.partnertax.ai/us-vt/stat/183-7001 2026-05-25 https://library.partnertax.ai/us-vt/stat/185-7101 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5831 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.) https://library.partnertax.ai/us-vt/stat/151-5832 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1969, No. 144, § 10, eff. June 1, 1969; 1973, No. 270 (Adj. Sess.), § 1, eff. date, see note set out below; 1983, No. 144 (Adj. Sess.), § 3, eff. April 12, 1984; 1983, No. 144 (Adj. Sess.), § 6(b), eff. Jan. 1, 1988; 1991, No. 32, § 31, eff. May 18, 1991; 1991, No. 67, § 26c, eff. June 19, 1991; 1997, No. 60, § 73, eff. June 26, 1997; 2003, No. 152 (Adj. Sess.), §§ 3, 4, eff. June 7, 2004; 2005, No. 207 (Adj. Sess.), §§ 14, 16, eff. https://library.partnertax.ai/us-vt/stat/151-5832a Added 2009, No. 1 (Sp. Sess.), § H.53, eff. Jan. 1, 2010.) https://library.partnertax.ai/us-vt/stat/151-5833 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 73, §§ 15, 16, eff. April 16, 1971; 1987, No. 82, § 6, eff. June 9, 1987; 2003, No. 152 (Adj. Sess.), § 5, eff. June 7, 2004; amended 2019, No. 51, § 8, eff. Jan. 1, 2020; 2021, No. 148 (Adj. Sess.), § 3, eff. January 1, 2023; 2023, No. 6, § 378, eff. July 1, 2023.) https://library.partnertax.ai/us-vt/stat/151-5834 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.) https://library.partnertax.ai/us-vt/stat/151-5835 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.) https://library.partnertax.ai/us-vt/stat/151-5836 Added 1967, No. 157, § 1; amended 1969, No. 144, § 11, eff. June 1, 1969; 1973, No. 270 (Adj. Sess.), § 2, eff. date, see note set out below; 1983, No. 144 (Adj. Sess.), § 5, eff. April 12, 1984; 1991, No. 32, § 29, eff. May 18, 1991; 1995, No. 29, § 29, eff. April 14, 1995; 1995, No. 169 (Adj. Sess.), § 16, eff. May 15, 1996; 1997, No. 60, § 75; 1997, No. 79 (Adj. Sess.), § 3; 1997, No. 98 (Adj. Sess.), § 8d, eff. April 16, 1998; 1999, No. 153 (Adj. Sess.), § 33, eff. Jan. 1, 2001; 2003, No. 15 https://library.partnertax.ai/us-vt/stat/151-5837 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5838 Added 2009, No. 1 (Sp. Sess.), § H.54, eff. Jan. 1, 2010.) https://library.partnertax.ai/us-vt/stat/151-5841 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1985, No. 266 (Adj. Sess.), § 3, eff. June 4, 1986; 1989, No. 210 (Adj. Sess.), § 298, eff. June 1, 1990; 1989, No. 222 (Adj. Sess.), § 6, eff. May 31, 1990; 1991, No. 67, § 24, eff. June 19, 1991; 2015, No. 57, § 67.) https://library.partnertax.ai/us-vt/stat/151-5842 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1983, No. 59, § 10, eff. April 22, 1983; 1985, No. 266 (Adj. Sess.), § 3, eff. June 4, 1986; 1989, No. 124 (Adj. Sess.), § 1, eff. Feb. 8, 1990; 1989, No. 222 (Adj. Sess.), §§ 7, 8, eff. May 31, 1990; 1991, No. 186 (Adj. Sess.), § 13, eff. May 7, 1992; 1993, No. 49, §§ 10-12, eff. May 28, 1993; 1995, No. 29, § 9, eff. April 14, 1995; 1999, No. 49, § 73, eff. June 2, 1999; 1999, No. 119 (Adj. Sess.), § 17, eff. May 18, 2000; 2007, No https://library.partnertax.ai/us-vt/stat/151-5843 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1985, No. 266 (Adj. Sess.), § 3, eff. June 4, 1986; 1991, No. 186 (Adj. Sess.), § 14, eff. May 7, 1992; 1995, No. 29, § 10, eff. April 14, 1995; 2017, No. 11, § 61.) https://library.partnertax.ai/us-vt/stat/151-5844 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 73, § 17, eff. April 16, 1971; 1985, No. 266 (Adj. Sess.), § 3, eff. June 4, 1986; 1987, No. 48, § 8; 1997, No. 50, § 17, eff. June 26, 1997; 2019, No. 14, § 79, eff. April 30, 2019; 2021, No. 105 (Adj. Sess.), § 535, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/151-5845 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5846 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5847 Added 1989, No. 93; amended 1989, No. 222 (Adj. Sess.), § 9, eff. May 31, 1990; 1991, No. 67, § 26a, eff. June 19, 1991; 1995, No. 29, § 41, eff. April 14, 1995; 1997, No. 50, § 18, eff. June 26, 1997; 2021, No. 105 (Adj. Sess.), § 536, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/151-5851 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1985, No. 266 (Adj. Sess.), § 4, eff. June 4, 1986; 1989, No. 119, § 3, eff. June 22, 1989.) https://library.partnertax.ai/us-vt/stat/151-5852 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1967, No. 278 (Adj. Sess.), § 29, eff. March 12, 1968; 1983, No. 59, § 1, eff. April 22, 1983; 1987, No. 278 (Adj. Sess.), § 15, eff. June 21, 1988; 1989, No. 119, § 4, eff. June 22, 1989; 2013, No. 73, § 21, eff. June 5, 2013; 2015, No. 57, § 69, eff. June 11, 2015.) https://library.partnertax.ai/us-vt/stat/151-5853 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5855 Added 1966, No. 61 (Sp. Sess.), eff. Jan. 1, 1966; amended 1967, No. 121, § 12, eff. Jan. 1, 1968; 1985, No. 266 (Adj. Sess.), § 8, eff. June 4, 1986; 1989, No. 119, § 5, eff. June 22, 1989; 1997, No. 156 (Adj. Sess.), § 6, eff. April 29, 1998; 2001, No. 140 (Adj. Sess.), § 10, eff. June 21, 2002.) https://library.partnertax.ai/us-vt/stat/151-5856 Added 1975, No. 1 (Sp. Sess.), § 15, eff. Jan. 1, 1976; amended 1989, No. 119, § 8, eff. June 22, 1989.) https://library.partnertax.ai/us-vt/stat/151-5857 Added 1975, No. 1 (Sp. Sess.), § 15, eff. Jan. 1, 1976; amended 1989, No. 119, § 9, eff. June 22, 1989.) https://library.partnertax.ai/us-vt/stat/151-5858 Added 1975, No. 1 (Sp. Sess.), § 15, eff. Jan. 1, 1976; amended 1997, No. 156 (Adj. Sess.), § 7, eff. April 29, 1998.) https://library.partnertax.ai/us-vt/stat/151-5859 Added 1975, No. 1 (Sp. Sess.), § 15, eff. Jan. 1, 1976; amended 1979, No. 105 (Adj. Sess.), § 5; 1981, No. 191 (Adj. Sess.), § 7; 2013, No. 73, § 22, eff. June 5, 2013; 2021, No. 105 (Adj. Sess.), § 537, eff. July 1, 2022; 2021, No. 179 (Adj. Sess.), § 5, eff. January 1, 2022; 2023, No. 85 (Adj. Sess.), § 470, eff. July 1, 2024.) https://library.partnertax.ai/us-vt/stat/151-5861 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1967, No. 121, § 13, eff. Jan. 1, 1968; 1981, No. 170 (Adj. Sess.), § 5, eff. April 19, 1982; 1987, No. 82, § 3, eff. June 9, 1987; 1993, No. 49, §§ 13, 14, eff. May 28, 1993; 1995, No. 47, § 20, eff. April 20, 1995; 1999, No. 49, § 56, eff. June 2, 1999; 2007, No. 33, § 2, eff. May 18, 2007; 2021, No. 105 (Adj. Sess.), § 538, eff. July 1, 2022; 2025, No. 27, § E.111.2, eff. January 1, 2025.) https://library.partnertax.ai/us-vt/stat/151-5861a Added 1983, No. 59, § 11, eff. April 22, 1983; amended 1989, No. 222 (Adj. Sess.), § 10, eff. May 31, 1990; 1997, No. 50, § 19, eff. June 26, 1997.) https://library.partnertax.ai/us-vt/stat/151-5862 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 73, § 18, eff. April 16, 1971; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1987, No. 82, § 8, eff. June 9, 1987; 1991, No. 67, § 4, eff. June 19, 1991; 2003, No. 152 (Adj. Sess.), § 7, eff. June 7, 2004; 2013, No. 174 (Adj. Sess.), § 2, eff. Jan. 1, 2014; 2021, No. 148 (Adj. Sess.), § 4, eff. January 1, 2023.) https://library.partnertax.ai/us-vt/stat/151-5862a Added 1985, No. 191 (Adj. Sess.), § 4, eff. May 14, 1986; amended 1987, No. 221 (Adj. Sess.), §§ 1, 2, eff. May 27, 1988.) https://library.partnertax.ai/us-vt/stat/151-5862b Added 1995, No. 164 (Adj. Sess.), § 1; amended 2021, No. 179 (Adj. Sess.), § 8, eff. July 1, 2022; 2023, No. 6, § 379, eff. July 1, 2023.) https://library.partnertax.ai/us-vt/stat/151-5862c 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5862d Added 1997, No. 156 (Adj. Sess.), § 8, eff. April 29, 1998; amended 2013, No. 174 (Adj. Sess.), § 1, eff. Jan. 1, 2014; 2017, No. 73, § 22, eff. Jan. 1, 2017.) https://library.partnertax.ai/us-vt/stat/151-5862e Added 2009, No. 160 (Adj. Sess.), § 49.) https://library.partnertax.ai/us-vt/stat/151-5862f Added 2013, No. 174 (Adj. Sess.), § 3, eff. Jan. 1, 2015.) https://library.partnertax.ai/us-vt/stat/151-5863 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.) https://library.partnertax.ai/us-vt/stat/151-5864 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 2017, No. 74, § 137.) https://library.partnertax.ai/us-vt/stat/151-5865 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5866 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 2005, No. 94 (Adj. Sess.), § 4, eff. March 8, 2006; 2019, No. 175 (Adj. Sess.), § 17, eff. Oct. 8, 2020; 2021, No. 105 (Adj. Sess.), § 539, eff. July 1, 2022; 2021, No. 179 (Adj. Sess.), § 12, eff. January 1, 2022.) https://library.partnertax.ai/us-vt/stat/151-5866a Added 2021, No. 179 (Adj. Sess.), § 13, eff. January 1, 2022; amended 2023, No. 6, § 380, eff. July 1, 2023.) https://library.partnertax.ai/us-vt/stat/151-5867 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.) https://library.partnertax.ai/us-vt/stat/151-5868 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1979, No. 105 (Adj. Sess.), § 6; 1981, No. 191 (Adj. Sess.), § 7; 1989, No. 222 (Adj. Sess.), § 11, eff. May 31, 1990; 1991, No. 67, § 5, eff. June 19, 1991; 2019, No. 175 (Adj. Sess.), § 18, eff. Oct. 8, 2020.) https://library.partnertax.ai/us-vt/stat/151-5869 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5870 Added 2003, No. 68, § 35, eff. June 18, 2003; amended 2009, No. 160 (Adj. Sess.), § 37; 2013, No. 174 (Adj. Sess.), § 33, eff. Jan. 1, 2015; 2015, No. 57, § 95, eff. Jan. 1, 2016; 2015, No. 57, § 96, eff. Jan. 1, 2017; 2017, No. 73, § 20, eff. Jan. 1, 2017; 2019, No. 175 (Adj. Sess.), § 8, eff. Jan. 1, 2020.) https://library.partnertax.ai/us-vt/stat/151-5871 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.) https://library.partnertax.ai/us-vt/stat/151-5872 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 73, § 19, eff. April 16, 1971; 1975, No. 1 (Sp. Sess.), § 12, eff. Jan. 1, 1976; 1979, No. 105 (Adj. Sess.), § 8; 1989, No. 119, § 7, eff. June 22, 1989.) https://library.partnertax.ai/us-vt/stat/151-5873 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1979, No. 105 (Adj. Sess.), § 9; 1981, No. 191 (Adj. Sess.), § 7.) https://library.partnertax.ai/us-vt/stat/151-5874 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 2021, No. 73, § 5.) https://library.partnertax.ai/us-vt/stat/151-5875 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5881 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5882 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1989, No. 119, § 13, eff. June 22, 1989; 2007, No. 190 (Adj. Sess.), § 21, eff. June 6, 2008.) https://library.partnertax.ai/us-vt/stat/151-5883 Added 1966 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1975, No. 154 (Adj. Sess.), § 1, eff. date, see note set out below; 1979, No. 105 (Adj. Sess.), § 12; 1989, No. 222 (Adj. Sess.), § 34; 2007, No. 190 (Adj. Sess.), § 22, eff. June 6, 2008; 2013, No. 73, § 23, eff. June 5, 2013.) https://library.partnertax.ai/us-vt/stat/151-5884 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 73, § 21, eff. April 16, 1971; 1979, No. 105 (Adj. Sess.), § 48, see change of interest rate note set out below; 1983, No. 59, § 4, eff. April 22, 1983; 2003, No. 68, § 81, eff. June 18, 2003; 2011, No. 45, § 3, eff. May 24, 2011; 2019, No. 175 (Adj. Sess.), § 15, eff. Oct. 8, 2020.) https://library.partnertax.ai/us-vt/stat/151-5885 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 185 (Adj. Sess.), § 224, eff. March 29, 1972; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1979, No. 105 (Adj. Sess.), § 13; 1997, No. 50, § 20, eff. June 26, 1997.) https://library.partnertax.ai/us-vt/stat/151-5886 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 185 (Adj. Sess.), § 225, eff. March 29, 1972; 1979, No. 105 (Adj. Sess.), § 14; 1995, No. 29, § 23, eff. April 14, 1995; 2017, No. 74, § 138; 2021, No. 105 (Adj. Sess.), § 540, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/151-5887 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 2011, No. 45, § 36f, eff. May 24, 2011; 2017, No. 74, § 139.) https://library.partnertax.ai/us-vt/stat/151-5888 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 73, § 22, eff. April 16, 1971; 1983, No. 206 (Adj. Sess.), § 2, eff. April 26, 1984; 1985, No. 262 (Adj. Sess.), § 4, eff. June 4, 1986; 1991, No. 32, § 33, eff. May 18, 1991; 1993, No. 89, § 13; 2005, No. 207 (Adj. Sess.), § 17, eff. May 31, 2006; 2021, No. 105 (Adj. Sess.), § 541, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/151-5891 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.) https://library.partnertax.ai/us-vt/stat/151-5892 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 2009, No. 1 (Sp. Sess.), § H.27, eff. June 2, 2009.) https://library.partnertax.ai/us-vt/stat/151-5893 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.) https://library.partnertax.ai/us-vt/stat/151-5894 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1987, No. 48, § 9; 2013, No. 76, § 7; 2019, No. 40, § 12.) https://library.partnertax.ai/us-vt/stat/151-5895 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 185 (Adj. Sess.), § 226, eff. March 29, 1972; 1989, No. 119, § 18, eff. June 22, 1989; 2017, No. 74, § 140; 2019, No. 14, § 80, eff. April 30, 2019; 2019, No. 38, § 6; 2021, No. 105 (Adj. Sess.), § 542, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/151-5901 Added 1971, No. 251 (Adj. Sess.), § 2, eff. July 1, 1972; amended 1985, No. 266 (Adj. Sess.), § 6, eff. June 4, 1986.) https://library.partnertax.ai/us-vt/stat/151-5902 Added 1971, No. 251 (Adj. Sess.), § 2, eff. July 1, 1972.) https://library.partnertax.ai/us-vt/stat/151-5903 Added 1971, No. 251 (Adj. Sess.), § 2, eff. July 1, 1972; amended 2003, No. 70 (Adj. Sess.), § 42, eff. March 1, 2004.) https://library.partnertax.ai/us-vt/stat/151-5910 Added 1995, No. 169 (Adj. Sess.), § 21, eff. May 15, 1996; amended 2021, No. 105 (Adj. Sess.), § 543, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/133-5256 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5257 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5258 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5259 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5260 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5261 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5262 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5263 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5291 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5292 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5293 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5294 2026-05-25 https://library.partnertax.ai/us-vt/stat/133-5295 2026-05-25 https://library.partnertax.ai/us-vt/stat/135-5400 Added 2013, No. 200 (Adj. Sess.), § 16; amended 2017, No. 73, § 10, eff. June 13, 2017; 2021, No. 105 (Adj. Sess.), § 527, eff. July 1, 2022; 2025, No. 73, § 51, contingently eff. July 1, 2028.) https://library.partnertax.ai/us-vt/stat/135-5401 Added 1997, No. 60, § 45, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), §§ 7, 7a, eff. Jan. 1, 1998; 1997, No. 71 (Adj. Sess.), § 58, eff. June 26, 1997; 1997, No. 156 (Adj. Sess.), § 34, eff. April 29, 1998; 1999, No. 49, §§ 7, 18, eff. June 2, 1999; 2001, No. 53, § 1, eff. June 12, 2001; 2001, No. 144 (Adj. Sess.), § 3, eff. June 21, 2002; 2003, No. 66, § 289b; 2003, No. 68, § 3; 2003, No. 68, § 28, eff. June 18, 2003; 2003, No. 76 (Adj. Sess.), §§ 13, 14, eff. Feb. 17, 2004; 2005, No. https://library.partnertax.ai/us-vt/stat/135-5402 Added 1997, No. 60, § 45, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 8, eff. Jan. 1, 1998; 1997, No. 71 (Adj. Sess.), § 53; 1997, No. 71 (Adj. Sess.), § 73, eff. January 1, 1999; 1999, No. 1, § 60e, eff. March 31, 1999; 1999, No. 49, § 30, eff. June 2, 1999; 2001, No. 63, § 276, eff. June 16, 2001; 2001, No. 144 (Adj. Sess.), § 21, eff. June 21, 2002; 2003, No. 68, § 76, eff. June 18, 2003; 2003, No. 68, § 4, eff. for fiscal years 2005 and after; 2003, No. 76 (Adj. Sess.), § 6; 2003 https://library.partnertax.ai/us-vt/stat/135-5402a 2026-05-25 https://library.partnertax.ai/us-vt/stat/135-5402b Added 2003, No. 68, § 5, eff. June 18, 2003; amended 2005, No. 185 (Adj. Sess.), § 10; 2009, No. 160 (Adj. Sess.), §§ 50, 51, eff. June 4, 2010; 2013, No. 92 (Adj. Sess.), § 285, eff. Feb. 14, 2014; 2013, No. 174 (Adj. Sess.), § 52; 2015, No. 46, § 32; 2015, No. 132 (Adj. Sess.), § 4; 2018, No. 11 (Sp. Sess.), §§ H.10a, H.29; 2023, No. 183 (Adj. Sess.), § 15, eff. July 1, 2025.) § 5402b. Statewide education tax rate; supplemental district spending yield; recommendation of the Commissioner [Effec https://library.partnertax.ai/us-vt/stat/135-5402c Added 2007, No. 92 (Adj. Sess.), § 25; amended 2011, No. 127 (Adj. Sess.), § 5, eff. Jan. 1, 2013.) https://library.partnertax.ai/us-vt/stat/135-5403 Added 2019, No. 51, § 26.) https://library.partnertax.ai/us-vt/stat/135-5404 Added 1997, No. 60, § 45, eff. Jan. 1, 1998; amended 2003, No. 68, § 29, eff. June 18, 2003; 2009, No. 160 (Adj. Sess.), § 5, eff. June 4, 2010; 2013, No. 92 (Adj. Sess.), § 286, eff. Feb. 14, 2014; 2025, No. 69, § 6, eff. July 1, 2025.) https://library.partnertax.ai/us-vt/stat/135-5404a Added 1997, No. 60, § 45, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 47, eff. March 11, 1998; 2003, No. 76 (Adj. Sess.), § 7, eff. Jan. 1, 2004; 2003, No. 163 (Adj. Sess.), § 33, eff. Jan. 1, 2004; 2005, No. 184 (Adj. Sess.), § 2h; 2007, No. 81, §§ 12, 13, eff. June 11, 2007; 2007, No. 190 (Adj. Sess.), §§ 61, 63, 64; 2009, No. 47, § 6, eff. May 28, 2009; 2011, No. 45, § 15a, eff. May 24, 2011; 2013, No. 80, §§ 12-16, eff. June 7, 2013; 2013, No. 174 (Adj. Sess.), §§ 13, 14, eff. Ju https://library.partnertax.ai/us-vt/stat/135-5404b Added 1997, No. 60, § 45, eff. Jan. 1, 1998; amended 2003, No. 121 (Adj. Sess.), § 100, eff. June 8, 2004.) https://library.partnertax.ai/us-vt/stat/135-5405 Added 1997, No. 60, § 45, eff. Jan. 1, 1998; amended 1999, No. 49, §§ 19, 49, eff. June 2, 1999; 2003, No. 68, §§ 41, 85, eff. June 18, 2003; 2003 No. 68, § 85, eff. for fiscal year 2005; 2003, No. 76 (Adj. Sess.), § 1, eff. Feb. 17, 2004; 2003, No. 76 (Adj. Sess.), § 28, eff. Jan. 1, 2004; 2009, No. 160 (Adj. Sess.), § 14, eff. June 4, 2010; 2013, No. 73, § 39, eff. June 5, 2013; 2019, No. 51, § 27; 2019, No. 175 (Adj. Sess.), § 3, eff. Oct. 8, 2020; 2021, No. 20, § 268; 2025, No. 73, § 50, con https://library.partnertax.ai/us-vt/stat/135-5406 Added 1997, No. 60, § 45, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 10, eff. Jan. 1, 1998; 2003, No. 76 (Adj. Sess.), § 9, eff. Feb. 17, 2004; 2005, No. 75, § 12; 2013, No. 92 (Adj. Sess.), § 287, eff. Feb. 14, 2014.) https://library.partnertax.ai/us-vt/stat/135-5407 2026-05-25 https://library.partnertax.ai/us-vt/stat/135-5408 Added 1997, No. 60, § 45, eff. Jan. 1, 1998; amended 1999, No. 49, § 52, eff. June 2, 1999; 2013, No. 92 (Adj. Sess.), § 288, eff. Feb. 14, 2014; 2013, No. 174 (Adj. Sess.), § 16, eff. June 4, 2014; 2018, No. 2 (Sp. Sess.), § 5.) https://library.partnertax.ai/us-vt/stat/135-5409 Added 1997, No. 60, § 45, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 11, eff. Jan. 1, 1998; 1997, No. 71 (Adj. Sess.), § 75, eff. January 1, 1999; 1997, No. 156 (Adj. Sess.), § 50, eff. April 29, 1998; 2003, No. 68, § 21, eff. June 18, 2003; 2019, No. 14, § 78, eff. April 30, 2019; 2021, No. 105 (Adj. Sess.), § 530, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/135-5410 Added 1997, No. 60, § 45, eff. Jan. 1, 1999; amended 1997, No. 71 (Adj. Sess.), §§ 12, 13, 14, eff. Jan. 1, 1998; 1997, No. 71 (Adj. Sess.), § 76, eff. January 1, 1999; 1999, No. 1, § 60g(b); 1999, No. 49, §§ 31, 53, eff. June 2, 1999; 2003, No. 68, § 6, eff. July 1, 2004; 2003, No. 76 (Adj. Sess.), §§ 2, 20, eff. Feb. 17, 2004; 2003, No. 107 (Adj. Sess.), § 18a; 2005, No. 38, § 6, eff. Jan. 1, 2006; 2005, No. 38, § 17; 2005, No. 185 (Adj. Sess.), § 6, eff. Jan. 1, 2006; 2007, No. 190 (Adj. Sess https://library.partnertax.ai/us-vt/stat/135-5411 Added 1997, No. 60, § 45, eff. Jan. 1, 1998.) https://library.partnertax.ai/us-vt/stat/135-5412 Added 2001, No. 63, § 279, eff. June 16, 2001; amended 2007, No. 65, § 393, eff. June 4, 2007; 2007, No. 190 (Adj. Sess.), § 13, eff. June 6, 2008; 2017, No. 11, § 60; 2017, No. 73, § 27, eff. June 13, 2017; 2018, No. 8 (Sp. Sess.), § 9, eff. June 28, 2018; 2021, No. 163 (Adj. Sess.), § 2, eff. January 1, 2022; 2023, No. 144 (Adj. Sess.), § 2, eff. June 3, 2024.) https://library.partnertax.ai/us-vt/stat/135-5413 Added 2021, No. 163 (Adj. Sess.), § 3, eff. July 1, 2023.) https://library.partnertax.ai/us-vt/stat/135-5414 Added 2023, No. 183 (Adj. Sess.), § 11, eff. July 1, 2024; repealed by 2023, No. 183 (Adj. Sess.), § 12, eff. July 1, 2037; amended 2025, No. 73, § 45c, eff. July 1, 2025; 2025, No. 73, § 57, contingently eff. July 1, 2028.) § 5414. Repealed. 2023, No. 183 (Adj. Sess.), § 12, eff. July 1, 2034. (Added 2023, No. 183 (Adj. Sess.), § 11, eff. July 1, 2024; repealed by 2023, No. 183 (Adj. Sess.), § 12, eff. July 1, 2037; amended 2025, No. 73, § 45c, eff. July 1, 2025; 2025, No. 73, § 57, contingentl https://library.partnertax.ai/us-vt/stat/151-5811 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1967, No. 121, § 1, eff. Jan. 1, 1968 for taxable years beginning on or after January 1, 1968; 1971, No. 73, § 12, eff. April 16, 1971; 1973, No. 90, § 4; 1975, No. 190 (Adj. Sess.), § 3, eff. for tax years beginning after December 31, 1974; 1977, No. 17, § 1, eff., March 22, 1977 for tax years ending on and after December 31, 1976; 1977, No. 117 (Adj. Sess.), §§ 1, 2, eff. Jan. 27, 1978 for tax years commencing on and after January https://library.partnertax.ai/us-vt/stat/151-5812 Added 1999, No. 91 (Adj. Sess.), § 21; amended 2013, No. 73, § 19.) https://library.partnertax.ai/us-vt/stat/151-5813 Added 2013, No. 200 (Adj. Sess.), § 3; amended 2015, No. 157 (Adj. Sess.), § H.7, eff. Jan. 1, 2017; 2018, No. 11 (Sp. Sess.), § H.6, eff. Jan. 1, 2018; 2021, No. 105 (Adj. Sess.), § 533, eff. July 1, 2022; 2021, No. 138 (Adj. Sess.), § 8, eff. January 1, 2022; 2025, No. 71, § 4, eff. January 1, 2025.) https://library.partnertax.ai/us-vt/stat/151-5814 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5815 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5816 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5817 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5818 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5819 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1967, No. 121, § 2, eff. Jan. 1, 1968 for taxable years beginning on or after Jan. 1, 1968.) https://library.partnertax.ai/us-vt/stat/151-5820 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1967, No. 121, § 3, eff. Jan. 1, 1968 for taxable years beginning on or after Jan. 1, 1968.) https://library.partnertax.ai/us-vt/stat/151-5821 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.) https://library.partnertax.ai/us-vt/stat/151-5822 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1967, No. 121, § 4, eff. Jan. 1, 1968; 1979, No. 70, § 1, eff. Jan. 1, 1968, affecting taxable years beginning on or after Jan. 1, 1968; 1979, No. 84 (Adj. Sess.), § 1, eff. Jan. 29, 1980 for taxable years beginning on and after Jan. 1, 1980; 1981, No. 170 (Adj. Sess.) § 15, eff. April 19, 1982, affecting taxable years beginning on and after January 1, 1982; 1983, No. 144 (Adj. Sess.), § 4, eff. Jan. 1, 1985; 1985, No. 213 (Adj. Ses https://library.partnertax.ai/us-vt/stat/151-5823 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1967, No. 121, § 5, eff. Jan. 1, 1968; 1969, No. 263 (Adj. Sess.), § 3, eff. April 6, 1970; 1979, No. 105 (Adj. Sess.), § 44, eff. date, see note set out below; 1989, No. 119, §§ 22, 23(a), eff. June 22, 1989; 1989, No. 210 (Adj. Sess.), § 297, eff. May 31, 1990; 1991, No. 32, § 6, eff. May 18, 1991; 1993, No. 49, § 8, eff. May 28, 1993; 1995, No. 29, § 28, eff. April 14, 1995; 1995, No. 71 (Adj. Sess.), § 1, eff. Feb. 14, 1996; 199 https://library.partnertax.ai/us-vt/stat/151-5824 Added 2001, No. 140 (Adj. Sess.), § 7, eff. June 21, 2002; 2001, No. 144 (Adj. Sess.), § 23, eff. June 21, 2002; amended 2003, No. 66, § 313; 2003, No. 152 (Adj. Sess.), § 24, eff. June 7, 2004; 2005, No. 14, § 13; 2005, No. 94 (Adj. Sess.), § 2, eff. March 8, 2006; 2007, No. 33, § 6, eff. May 18, 2007; 2007, No. 190 (Adj. Sess.), § 26; 2009, No. 1 (Sp. Sess.), § H.26, eff. June 2, 2009; 2009, No. 160 (Adj. Sess.), § 29, eff. June 4, 2010; 2011, No. 45, § 2, eff. May 24, 2011; 2011, No. 143 (Adj https://library.partnertax.ai/us-vt/stat/151-5825 Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1981, No. 134 (Adj. Sess.), § 1, eff. April 2, 1982; 1991, No. 67, § 26, eff. June 19, 1991; 1991, No. 186 (Adj. Sess.), § 12; 1997, No. 50, § 16, eff. June 26, 1997; 2001, No. 140 (Adj. Sess.), § 8, eff. June 21, 2002.) https://library.partnertax.ai/us-vt/stat/151-5825a Added 2003, No. 65, § 2, eff. for tax years beginning on and after Jan. 1, 2004; amended 2005, No. 207 (Adj. Sess.), § 6, eff. May 31, 2006; 2019, No. 51, § 19, eff. Jan. 1, 2019; 2019, No. 154 (Adj. Sess.), § E.605.3, eff. Oct. 2, 2020; 2019, No. 175 (Adj. Sess.), § 19, eff. Oct. 8, 2020; 2021, No. 20, § 269; 2021, No. 179 (Adj. Sess.), § 18, eff. January 1, 2022.) https://library.partnertax.ai/us-vt/stat/151-5826 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5827 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5828 Added 1997, No. 103 (Adj. Sess.), § 11, eff. April 23, 1998.) https://library.partnertax.ai/us-vt/stat/151-5828a 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5828b Added 1987, No. 258 (Adj. Sess.), § 1, eff. June 16, 1988; amended 1999, No. 49, § 36, eff. June 2, 1999; 1999, No. 119 (Adj. Sess.), § 2, eff. May 18, 2000; 2005, No. 14, § 1, eff. May 3, 2005; 2018, No. 11 (Sp. Sess.), § H.4, eff. Jan. 1, 2018; 2021, No. 138 (Adj. Sess.), § 4, eff. January 1, 2022; 2023, No. 72, § 15, eff. January 1, 2023; 2025, No. 71, § 2, eff. January 1, 2025.) https://library.partnertax.ai/us-vt/stat/151-5828c Added 2001, No. 144 (Adj. Sess.), § 24, eff. June 21, 2002; amended 2003, No. 70 (Adj. Sess.), § 39, eff. March 1, 2004; 2021, No. 138 (Adj. Sess.), § 3, eff. January 1, 2022; 2023, No. 72, § 14, eff. January 1, 2023.) https://library.partnertax.ai/us-vt/stat/151-5829 2026-05-25 https://library.partnertax.ai/us-vt/stat/151-5830 Added 2023, No. 72, § 17, eff. January 1, 2023.) https://library.partnertax.ai/us-vt/stat/151-5830a Added 1977, No. 67.) https://library.partnertax.ai/us-vt/stat/151-5830b Added 1985, No. 171 (Adj. Sess.), § 2, eff. May 7, 1986; amended 1987, No. 80, § 7, eff. June 9, 1987; 1993, No. 78, § 1; 2003, No. 164 (Adj. Sess.), § 8, eff. June 12, 2004; 2005, No. 184 (Adj. Sess.), § 17b, eff. May 24, 2006; 2009, No. 54, § 27, eff. June 1, 2009.) https://library.partnertax.ai/us-vt/stat/151-5830c Added 1989, No. 240 (Adj. Sess.), § 2; amended 2001, No. 144 (Adj. Sess.), §§ 39, 40, eff. June 21, 2002; 2005, No. 116 (Adj. Sess.), §§ 3, 4, eff. April 26, 2006.) https://library.partnertax.ai/us-vt/stat/151-5830d Added 1991, No. 110, § 2, eff. June 28, 1991; amended 1995, No. 169 (Adj. Sess.), § 25, eff. May 15, 1996.) https://library.partnertax.ai/us-vt/stat/151-5830e Added 2018, No. 11 (Sp. Sess.), § H.5, eff. Jan. 1, 2018; amended 2021, No. 105 (Adj. Sess.), § 534, eff. July 1, 2022; 2021, No. 138 (Adj. Sess.), § 7, eff. January 1, 2022; 2023, No. 6, §§ 376, 377, eff. July 1, 2023; 2025, No. 71, § 3, eff. January 1, 2025.) https://library.partnertax.ai/us-vt/stat/151-5830f Added 2021, No. 138 (Adj. Sess.), § 1, eff. January 1, 2022; amended 2023, No. 72, § 16, eff. January 1, 2023; 2023, No. 72, § 18; 2025, No. 71, § 1, eff. January 1, 2025.) https://library.partnertax.ai/us-vt/stat/151-5830g Added 2025, No. 71, § 5, eff. January 1, 2025.) https://library.partnertax.ai/us-vt/stat/185-7102 2026-05-25 https://library.partnertax.ai/us-vt/stat/185-7103 2026-05-25 https://library.partnertax.ai/us-vt/stat/185-7104 2026-05-25 https://library.partnertax.ai/us-vt/stat/185-7105 2026-05-25 https://library.partnertax.ai/us-vt/stat/185-7106 2026-05-25 https://library.partnertax.ai/us-vt/stat/185-7107 2026-05-25 https://library.partnertax.ai/us-vt/stat/185-7108 2026-05-25 https://library.partnertax.ai/us-vt/stat/185-7109 2026-05-25 https://library.partnertax.ai/us-vt/stat/185-7110 2026-05-25 https://library.partnertax.ai/us-vt/stat/185-7111 2026-05-25 https://library.partnertax.ai/us-vt/stat/187-7201 2026-05-25 https://library.partnertax.ai/us-vt/stat/187-7202 2026-05-25 https://library.partnertax.ai/us-vt/stat/187-7203 2026-05-25 https://library.partnertax.ai/us-vt/stat/189-7301 Added 1975, No. 240 (Adj. Sess.), § 11.) https://library.partnertax.ai/us-vt/stat/189-7302 Added 1975, No. 240 (Adj. Sess.), § 11.) https://library.partnertax.ai/us-vt/stat/189-7303 Added 1975, No. 240 (Adj. Sess.), § 11; amended 2009, No. 154 (Adj. Sess.), § 238a, eff. February 1, 2011.) https://library.partnertax.ai/us-vt/stat/189-7304 Added 1975, No. 240 (Adj. Sess.), § 11; amended 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011.) https://library.partnertax.ai/us-vt/stat/189-7305 Added 1975, No. 240 (Adj. Sess.), § 11; amended 2021, No. 105 (Adj. Sess.), § 555, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/189-7306 Added 1975, No. 240 (Adj. Sess.), § 11.) https://library.partnertax.ai/us-vt/stat/189-7307 Added 1975, No. 240 (Adj. Sess.), § 11.) https://library.partnertax.ai/us-vt/stat/189-7308 Added 1975, No. 240 (Adj. Sess.), § 11; amended 2021, No. 105 (Adj. Sess.), § 556, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/189-7309 Added 1975, No. 240 (Adj. Sess.), § 11.) https://library.partnertax.ai/us-vt/stat/190-7401 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note below; amended 1999, No. 91 (Adj. Sess.), § 22; 2001, No. 140 (Adj. Sess.), § 17, eff. June 21, 2002.) https://library.partnertax.ai/us-vt/stat/190-7402 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2001, No. 140 (Adj. Sess.), § 13, eff. June 21, 2002; 2015, No. 146 (Adj. Sess.), § 1, eff. Jan. 1, 2016; 2017, No. 113 (Adj. Sess.), § 188; 2019, No. 51, § 6, eff. Jan. 1, 2019; 2019, No. 175 (Adj. Sess.), § 14, eff. Jan. 1, 2020; 2021, No. 9, § 23a, eff. Jan. 1, 2021; 2021, No. 73, § 24, eff. Jan. 1, 2021; 2021, No. 105 (Adj. Sess.), § 557, eff. July 1, 2022; 2021, No. 148 (Adj. Sess.), § 8, eff. Jan https://library.partnertax.ai/us-vt/stat/190-7403 2026-05-25 https://library.partnertax.ai/us-vt/stat/190-7411 2026-05-25 https://library.partnertax.ai/us-vt/stat/190-7441 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.) https://library.partnertax.ai/us-vt/stat/190-7442 2026-05-25 https://library.partnertax.ai/us-vt/stat/190-7442a Added 1979, No. 140 (Adj. Sess.), § 1; amended 1995, No. 29, § 11, eff. April 14, 1995; 2001, No. 140 (Adj. Sess.), § 12, eff. June 21, 2002; 2009, No. 1 (Sp. Sess.), § H.31; 2009, No. 160 (Adj. Sess.), § 33a; 2015, No. 146 (Adj. Sess.), § 2, eff. Jan. 1, 2016; 2017, No. 73, § 8, eff. Jan. 1, 2016; 2017, No. 113 (Adj. Sess.), § 189; 2019, No. 71, § 5, eff. Jan. 1, 2020; 2019, No. 71, § 6, eff. Jan. 1, 2021.) https://library.partnertax.ai/us-vt/stat/190-7443 Added 2001, No. 140 (Adj. Sess.), § 21, eff. June 21, 2002; amended 2003, No. 70 (Adj. Sess.), § 51, eff. March 1, 2004.) https://library.partnertax.ai/us-vt/stat/190-7444 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2003, No. 70 (Adj. Sess.), § 52, eff. March 1, 2004; 2009, No. 1 (Sp. Sess.), § H.32; 2015, No. 146 (Adj. Sess.), § 3, eff. Jan. 1, 2016; 2021, No. 105 (Adj. Sess.), § 558, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/190-7445 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2009, No. 1 (Sp. Sess.), § H.33.) https://library.partnertax.ai/us-vt/stat/190-7446 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2009, No. 1 (Sp. Sess.), § H.34.) https://library.partnertax.ai/us-vt/stat/190-7447 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1995, No. 29, § 12, eff. April 14, 1995; 2003, No. 70 (Adj. Sess.), § 53, eff. March 1, 2004.) https://library.partnertax.ai/us-vt/stat/190-7448 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1979, No. 105 (Adj. Sess.), § 16; 1981, No. 191 (Adj. Sess.), § 7.) https://library.partnertax.ai/us-vt/stat/190-7449 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2017, No. 28, § 7, eff. May 10, 2017.) https://library.partnertax.ai/us-vt/stat/190-7450 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011.) https://library.partnertax.ai/us-vt/stat/190-7451 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011.) https://library.partnertax.ai/us-vt/stat/190-7452 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.) https://library.partnertax.ai/us-vt/stat/190-7453 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.) https://library.partnertax.ai/us-vt/stat/190-7454 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011.) https://library.partnertax.ai/us-vt/stat/190-7455 2026-05-25 https://library.partnertax.ai/us-vt/stat/190-7460 Added 1999, No. 49, § 57, eff. June 2, 1999; amended 2001, No. 140 (Adj. Sess.), § 16, eff. June 21, 2002; 2021, No. 105 (Adj. Sess.), § 559, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/190-7470 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.) https://library.partnertax.ai/us-vt/stat/190-7471 Added 1969, No. 269 (Adj. See.), § 1, eff. date, see note under § 7401 of this title.) https://library.partnertax.ai/us-vt/stat/190-7472 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.) https://library.partnertax.ai/us-vt/stat/190-7473 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2021, No. 105 (Adj. Sess.), § 560, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/190-7474 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.) https://library.partnertax.ai/us-vt/stat/190-7475 2026-05-25 https://library.partnertax.ai/us-vt/stat/190-7476 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.) https://library.partnertax.ai/us-vt/stat/190-7477 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 2019, No. 14, § 82, eff. April 30, 2019.) https://library.partnertax.ai/us-vt/stat/190-7478 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.) https://library.partnertax.ai/us-vt/stat/190-7479 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.) https://library.partnertax.ai/us-vt/stat/190-7480 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.) https://library.partnertax.ai/us-vt/stat/190-7481 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1979, No. 105 (Adj. Sess.), § 17; 1981, No. 191 (Adj. Sess.), § 7.) https://library.partnertax.ai/us-vt/stat/190-7482 2026-05-25 https://library.partnertax.ai/us-vt/stat/190-7483 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2021, No. 73, § 6.) https://library.partnertax.ai/us-vt/stat/190-7484 2026-05-25 https://library.partnertax.ai/us-vt/stat/190-7486 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2017, No. 113 (Adj. Sess.), § 190.) https://library.partnertax.ai/us-vt/stat/190-7487 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1975, No. 154 (Adj. Sess.), § 2, eff. date, see note below; 1989, No. 222 (Adj. Sess.), § 35; 2017, No. 113 (Adj. Sess.), § 191.) https://library.partnertax.ai/us-vt/stat/190-7488 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1979, No. 105 (Adj. Sess.), § 48; 1993, No. 49, § 15, eff. May 28, 1993; 2009, No. 160 (Adj. Sess.), § 32; 2013, No. 73, § 16, eff. June 5, 2013.) https://library.partnertax.ai/us-vt/stat/190-7489 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1971, No. 185 (Adj. Sess.), § 229, eff. March 29, 1972; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1979, No. 105 (Adj. Sess.), § 21.) https://library.partnertax.ai/us-vt/stat/190-7490 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1971, No. 185 (Adj. Sess.), § 230, eff. March 29, 1972; 1979, No. 105 (Adj. Sess.), § 22; 2017, No. 113 (Adj. Sess.), § 192.) https://library.partnertax.ai/us-vt/stat/190-7491 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2017, No. 113 (Adj. Sess.), § 193.) https://library.partnertax.ai/us-vt/stat/190-7492 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2021, No. 105 (Adj. Sess.), § 561, eff. July 1, 2022; 2023, No. 6, § 385, eff. July 1, 2023.) https://library.partnertax.ai/us-vt/stat/190-7493 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.) https://library.partnertax.ai/us-vt/stat/190-7494 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.) https://library.partnertax.ai/us-vt/stat/190-7495 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2021, No. 105 (Adj. Sess.), § 562, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/190-7496 Added 1969, No. 269 (Adj. Sess.) § 1, eff. date, see note under § 7401 of this title.) https://library.partnertax.ai/us-vt/stat/190-7497 Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1971, No. 185 (Adj. Sess.), § 231, eff. March 29, 1972; 1989, No. 119, § 19, eff. June 22, 1989; 2017, No. 113 (Adj. Sess.), § 194; 2021, No. 105 (Adj. Sess.), § 563, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/201-7501 2026-05-25 https://library.partnertax.ai/us-vt/stat/203-7601 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7701 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7702 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7731 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7732 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7733 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7734 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7735 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7736 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7737 Added 1981, No. 31, § 7; amended 1989, No. 225 (Adj. Sess.), § 25(b); 1995, No. 180 (Adj. Sess.), § 38(a); 2001, No. 140 (Adj. Sess.), § 40; 2011, No. 78 (Adj. Sess.), § 2, eff. April 2, 2012; 2013, No. 14, § 13.) https://library.partnertax.ai/us-vt/stat/205-7771 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7772 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7773 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7774 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7775 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7776 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7777 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7778 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7779 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7780 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7781 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7782 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7783 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7784 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7785 Added 1981, No. 31, § 16; amended 2003, No. 14, § 5; 2013, No. 14, § 18.) https://library.partnertax.ai/us-vt/stat/205-7786 Added 1999, No. 101 (Adj. Sess.), § 2.) https://library.partnertax.ai/us-vt/stat/205-7811 Added 1959, No. 231, § 7; amended 1995, No. 14, § 7, eff. April 12, 1995; 2005, No. 191 (Adj. Sess.), § 38; 2007, No. 81, § 6, eff. June 11, 2007; 2009, No. 1 (Sp. Sess.), § H.38; 2009, No. 160 (Adj. Sess.), § 36; 2011, No. 45, § 22; 2013, No. 14, § 19, eff. June 30, 2013; 2013, No. 174 (Adj. Sess.), § 39; 2015, No. 54, § 50; 2019, No. 28, § 2; 2023, No. 3, § 91, eff. July 1, 2023.) https://library.partnertax.ai/us-vt/stat/205-7812 Added 1959, No. 231, § 7; amended 1971, No. 73, § 32, eff. April 16, 1971; 2015, No. 57, § 79, eff. June 11, 2015.) https://library.partnertax.ai/us-vt/stat/205-7813 Added 1959, No. 231, § 7; amended 1967, No. 346 (Adj. Sess.), § 5; 2015, No. 57, § 80, eff. June 11, 2015.) https://library.partnertax.ai/us-vt/stat/205-7814 Added 1959, No. 231, § 7; amended 1995, No. 14, § 10, eff. April 12, 1995; 2001, No. 140 (Adj. Sess.), § 25; 2001, No. 140 (Adj. Sess.), § 27, eff. July 1, 2003; 2005, No. 191 (Adj. Sess.), § 39; 2009, No. 1 (Sp. Sess.), § H.39; 2011, No. 45, § 27a; 2013, No. 174 (Adj. Sess.), § 40; 2015, No. 54, § 51.) https://library.partnertax.ai/us-vt/stat/205-7815 Added 1959, No. 231, § 7; amended 1981, No. 31, § 17; 2013, No. 14, § 20.) https://library.partnertax.ai/us-vt/stat/205-7816 Added 1959, No. 231, § 7; amended 2013, No. 14, § 21.) https://library.partnertax.ai/us-vt/stat/205-7817 Added 1959, No. 231, § 7; amended 1971, No. 73, § 33, eff. April 16, 1971; 1989, No. 222 (Adj. Sess.), § 13; 2007, No. 81, § 5, eff. June 11, 2007; 2013, No. 73, § 10, eff. June 5, 2013.) https://library.partnertax.ai/us-vt/stat/205-7818 Added 1959, No. 231, § 7.) https://library.partnertax.ai/us-vt/stat/205-7819 Added 1959, No. 231, § 7; amended 1983, No. 195 (Adj. Sess.), § 5(b); 2015, No. 57, § 81, eff. June 11, 2015.) https://library.partnertax.ai/us-vt/stat/205-7820 2026-05-25 https://library.partnertax.ai/us-vt/stat/205-7821 Added 1959, No. 231, § 7; amended 2015, No. 57, § 82, eff. June 11, 2015; 2021, No. 105 (Adj. Sess.), § 567, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/205-7822 Added 1959, No. 231, § 7.) https://library.partnertax.ai/us-vt/stat/205-7823 Added 1995, No. 14, § 8; amended 1999, No. 152 (Adj. Sess.), § 272a; 2005, No. 215 (Adj. Sess.), § 314; 2009, No. 1 (Sp. Sess.), § E.307.3, eff. June 2, 2009; 2011, No. 75 (Adj. Sess.), § 109; 2019, No. 6, § 70, eff. April 22, 2019.) https://library.partnertax.ai/us-vt/stat/207-7901 Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.) https://library.partnertax.ai/us-vt/stat/207-7902 Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022; amended 2023, No. 166 (Adj. Sess.), § 13, eff. June 10, 2024.) https://library.partnertax.ai/us-vt/stat/207-7903 Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.) https://library.partnertax.ai/us-vt/stat/207-7904 Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.) https://library.partnertax.ai/us-vt/stat/207-7905 Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.) https://library.partnertax.ai/us-vt/stat/207-7906 Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.) https://library.partnertax.ai/us-vt/stat/207-7907 Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.) https://library.partnertax.ai/us-vt/stat/207-7908 Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.) https://library.partnertax.ai/us-vt/stat/207-7909 Added 2021, No. 62, § 18, eff. March 1, 2022; amended 2021, No. 185 (Adj. Sess.), § E.240.2, eff. July 1, 2023; § E.313.3.) https://library.partnertax.ai/us-vt/stat/207-7910 Added 2023, No. 87 (Adj. Sess.), § 98, eff. March 13, 2024.) https://library.partnertax.ai/us-vt/stat/209-8001 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8101 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8102 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8121 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8122 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8123 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8124 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8141 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8142 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8143 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8144 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8145 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8146 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8147 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8148 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8162 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8171 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8172 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8211 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8212 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8241 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8242 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8261 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8281 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8282 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8283 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8284 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8285 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8286 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8301 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8321 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8322 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8341 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8342 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8343 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8344 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8361 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8362 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8363 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8391 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8394 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8395 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8396 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8397 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8398 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8431 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8461 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8491 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8521 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8522 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8523 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8551 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8552 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8553 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8554 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8555 2026-05-25 https://library.partnertax.ai/us-vt/stat/211-8556 Added 1987, No. 247 (Adj. Sess.), § 2.) https://library.partnertax.ai/us-vt/stat/211-8557 Added 1993, No. 87, § 1; amended 1995, No. 180 (Adj. Sess.), § 38(a); 1993, No. 186 (Adj. Sess.), § 29, eff. May 22, 1996; 2001, No. 143 (Adj. Sess.), § 6, eff. June 21, 2002; 2007, No. 190 (Adj. Sess.), §§ 33, 34; 2009, No. 42, §§ 13, 14; 2009, No. 137 (Adj. Sess.), § 28a; 2011, No. 78 (Adj. Sess.), § 2, eff. April 2, 2012; 2011, No. 139 (Adj. Sess.), § 51, eff. May 14, 2012; 2011, No. 143 (Adj. Sess.), § 62, eff. May 15, 2012; 2015, No. 134 (Adj. Sess.), § 19, eff. July 1, 2017; 2019, No. 51, https://library.partnertax.ai/us-vt/stat/213-8601 2026-05-25 https://library.partnertax.ai/us-vt/stat/213-8631 2026-05-25 https://library.partnertax.ai/us-vt/stat/213-8661 2026-05-25 https://library.partnertax.ai/us-vt/stat/213-8662 2026-05-25 https://library.partnertax.ai/us-vt/stat/215-8701 Added 2011, No. 127 (Adj. Sess.), § 1, eff. Jan. 1, 2013; amended 2013, No. 73, § 41, eff. June 5, 2013; 2013, No. 174 (Adj. Sess.), § 29, eff. Jan. 1, 2015; 2021, No. 54, § 16; 2021, No. 179 (Adj. Sess.), § 14, eff. July 1, 2021.) https://library.partnertax.ai/us-vt/stat/215-8702 2026-05-25 https://library.partnertax.ai/us-vt/stat/217-8801 2026-05-25 https://library.partnertax.ai/us-vt/stat/217-8871 2026-05-25 https://library.partnertax.ai/us-vt/stat/219-8900 Added 2013, No. 200 (Adj. Sess.), § 20.) https://library.partnertax.ai/us-vt/stat/219-8901 Added 1959, No. 327 (Adj. Sess.), § 1, eff. March 1, 1960; amended 2021, No. 105 (Adj. Sess.), § 572, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/219-8902 Added 1959, No. 327 (Adj. Sess.), § 2, eff. March 1, 1960; amended 1963, No. 229; 1966, No. 66 (Sp. Sess.), § 1; 1967, No. 116 § 1, eff. April 17, 1967; 1969, No. 263 (Adj. Sess.), § 1, eff. April 6, 1970; 1981, No. 87, § 22; 1983, No. 251 (Adj. Sess.), §§ 1, 9 eff. Jan. 1, 1985; 1985, No. 187 (Adj. Sess.), § 1; 1985, No. 218 (Adj. Sess.), §§ 1, 2, eff. June 2, 1986; 1991, No. 67, § 26b; 1995, No. 19, § 1, eff. April 17, 1995; 1995, No. 80 (Adj. Sess.), §§ 1, 3, eff. Feb. 28, 1996; 1999, No. 110 https://library.partnertax.ai/us-vt/stat/219-8903 Added 1959, No. 327 (Adj. Sess.), § 3, eff. March 1, 1960; amended 1961, No. 230 eff. Aug. 1, 1961; 1966, No. 66 (Sp. Sess.), § 2; 1967, No. 116 § 2, eff. April 17, 1967; No 380 (Adj. Sess.), § 2; 1979, No. 202 (Adj. Sess.), § 3, Pt. V, eff. Sept. 1, 1980, 1981, No. 87, § 23; 1981, No. 172 (Adj. Sess.), § 11b; 1983, No. 251 (Adj. Sess.), §§ 2, 3, 8, eff. Jan. 1, 1985; 1985, No. 187 (Adj. Sess.), § 2; 1985, No. 218 (Adj. Sess.), § 3, eff. June 2, 1986; 1987, No. 112, § 2; 1989, No. 51, § 50; 1991 https://library.partnertax.ai/us-vt/stat/219-8904 Added 1959, No. 327 (Adj. Sess.), § 4, eff. March 1, 1960; amended 1963, No. 113, eff. May 28, 1963; 1995, No. 19, § 4, eff. April 17, 1995.) https://library.partnertax.ai/us-vt/stat/219-8905 Added 1959, No. 327 (Adj. Sess.), § 5, eff. March 1, 1960; 1966, No. 66 (Sp. Sess.), § 3; 1967, No. 6, § 1, eff. Feb. 17, 1967; 1969, No. 276 (Adj. Sess.), § 9; 1975, No. 96, § 2, eff. July 1, 1976; 1983, No. 251 (Adj. Sess.), § 4, eff. Jan. 1, 1985; 1989, No. 127 (Adj. Sess.), § 6, eff. March 15, 1990; amended 1995, No. 19, §§ 5, 6, eff. April 17, 1995; 2025, No. 66, § 36, eff. July 1, 2025.) https://library.partnertax.ai/us-vt/stat/219-8906 Added 1959, No. 327 (Adj. Sess.), § 6, eff. March 1, 1960; amended 1983, No. 251 (Adj. Sess.), § 5, eff. Jan. 1, 1985; 2021, No. 105 (Adj. Sess.), § 575, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/219-8907 Added 1959, No. 327 (Adj. Sess.), § 7, eff. March 1, 1960; amended 1967, No. 116, § 3, eff. April 17, 1967; 1995, No. 19, § 7, eff. April 17, 1995; 1995, No. 80 (Adj. Sess.), § 2, eff. Feb. 28, 1996; 2017, No. 71, § 22; 2021, No. 105 (Adj. Sess.), § 576, eff. July 1, 2022; 2025, No. 66, § 23, eff. July 1, 2025.) https://library.partnertax.ai/us-vt/stat/219-8908 Added 1967, No. 116, § 6, eff. April 17, 1967; amended 2021, No. 105 (Adj. Sess.), § 577, eff. July 1, 2022; 2023, No. 6, § 388, eff. July 1, 2023.) https://library.partnertax.ai/us-vt/stat/219-8909 Added 1959, No. 327 (Adj. Sess.), § 8, eff. March 1, 1960; amended 1966, No. 66 (Sp. Sess.), § 4; 1967, No. 116, § 4, eff. April 17, 1967; 1983, No. 251, (Adj. Sess.), § 6, eff. Jan. 1, 1985; 2015, No. 147 (Adj. Sess.), § 15, eff. May 31, 2016.) https://library.partnertax.ai/us-vt/stat/219-8910 Added 1959, No. 327 (Adj. Sess.), § 9, eff. March 1, 1960.) https://library.partnertax.ai/us-vt/stat/219-8911 Added 1959, No. 327 (Adj. Sess.), § 10, eff. March 1, 1960; amended 1966, No. 66 (Sp. Sess.), § 5; 1967, No. 116, § 5, eff. April 17, 1967; 1975, No. 96, § 1, eff. April 30, 1975; 1977, No. 258 (Adj. Sess.), § 4, eff. April 19, 1978; 1979, No. 202 (Adj. Sess.), § 3, Pt. VI, eff. Sept. 1, 1980; 1981, No. 201 (Adj. Sess.), §§ 1, 2, eff. April 22, 1982; 1985, No. 118 (Adj. Sess.), § 3; 1985, No. 124 (Adj. Sess.), § 3; 1987, No. 124 (Adj. Sess.), eff. Feb. 16, 1988; 1987, No. 241 (Adj. Sess.), § 11; https://library.partnertax.ai/us-vt/stat/219-8912 Added 1959, No. 327 (Adj. Sess.), § 11, eff. March 1, 1960; amended 1981, No. 87, § 4.) https://library.partnertax.ai/us-vt/stat/219-8913 Added 1959, No. 327 (Adj. Sess.), § 12, eff. March 1, 1960; amended 1983, No. 251 (Adj. Sess.), § 7, eff. Jan. 1, 1985.) https://library.partnertax.ai/us-vt/stat/219-8914 Added 1959, No. 327 (Adj. Sess.), § 13, eff. March 1, 1960; amended 2025, No. 66, § 24, eff. July 1, 2025.) https://library.partnertax.ai/us-vt/stat/219-8915 Added 1966, No. 66 (Sp. Sess.), § 6.) https://library.partnertax.ai/us-vt/stat/219-8916 Added 1983, No. 251 (Adj. Sess.), § 10, eff. Jan. 1, 1985; amended 1989, No. 225 (Adj. Sess.), § 25(b); 1995, No. 180 (Adj. Sess.), § 38(a).) https://library.partnertax.ai/us-vt/stat/219-8917 Added 1983, No. 251 (Adj. Sess.), § 11, eff. Jan. 1, 1985.) https://library.partnertax.ai/us-vt/stat/219-8918 Added 1983, No. 251 (Adj. Sess.), § 12, eff. Jan. 1, 1985.) https://library.partnertax.ai/us-vt/stat/219-8919 Added 1983, No. 251 (Adj. Sess.), § 13, eff. Jan. 1, 1985.) https://library.partnertax.ai/us-vt/stat/219-8920 Added 1983, No. 251 (Adj. Sess.), § 14, eff. Jan. 1, 1985.) https://library.partnertax.ai/us-vt/stat/219-8921 Added 1983, No. 251 (Adj. Sess.), § 15, eff. Jan. 1, 1985; amended 2021, No. 105 (Adj. Sess.), § 579, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/219-8922 Added 1983, No. 251 (Adj. Sess.), § 16, eff. Jan. 1, 1985.) https://library.partnertax.ai/us-vt/stat/219-8923 Added 1983, No. 251 (Adj. Sess.), § 17, eff. Jan. 1, 1985.) https://library.partnertax.ai/us-vt/stat/221-9001 2026-05-25 https://library.partnertax.ai/us-vt/stat/223-9101 2026-05-25 https://library.partnertax.ai/us-vt/stat/225-9201 Added 2013, No. 200 (Adj. Sess.), § 5; amended 2019, No. 164 (Adj. Sess.), § 17b; 2021, No. 105 (Adj. Sess.), § 580, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/225-9202 Added 1959, No. 217, § 3; amended 1963, No. 227, § 1; 1964, No. 15 (Sp. Sess.), § 1, eff. April 1, 1964; 1973, No. 42, §§ 1, 2; 1987, No. 113, § 1, eff. June 26, 1987; 1987, No. 247 (Adj. Sess.), §§ 3,4; 1989, No. 51, §§ 51, 51a, eff. June 1, 1989, No. 222 (Adj. Sess.), § 14, eff. May 31, 1990; 1991, No. 186 (Adj. Sess.), § 19, eff. May 7, 1992; 1993, No. 209 (Adj. Sess.), §§ 2-4; 1999, No. 49, § 60, eff. June 2, 1999; 2011, No. 143 (Adj. Sess.), §§ 59-61, eff. May 15, 2012; 2013, No. 96 (Adj. S https://library.partnertax.ai/us-vt/stat/225-9203 Added 1959, No. 217, § 19; amended 1975, No. 154 (Adj. Sess.), § 3, eff. date, see note below.) https://library.partnertax.ai/us-vt/stat/225-9204 2026-05-25 https://library.partnertax.ai/us-vt/stat/225-9205 2026-05-25 https://library.partnertax.ai/us-vt/stat/225-9206 Added 1959, No. 217, § 15; amended 1979, No. 105 (Adj. Sess.), § 31.) https://library.partnertax.ai/us-vt/stat/225-9207 2026-05-25 https://library.partnertax.ai/us-vt/stat/225-9241 Added 1959, No. 217, § 6; amended 1963, No. 227, § 2; 1967; 1963, No. 346 (Adj. Sess.), § 1, eff. April 1, 1968; 1969, No. 144, § 16; 1983, No. 144 (Adj. Sess.), § 1, eff. June 1, 1984; 1989, No. 51; § 51b, eff. June 1, 1989; 1989, No. 210 (Adj. Sess.), § 294, eff. June 1, 1990; 1989, No. 222 (Adj. Sess.), § 16, eff. May 31, 1990; 1991, No. 32, § 18, eff. June 1, 1991; 1991, No. 32, § 20, eff. July 1, 1993; 1997, No. 60, § 69.) https://library.partnertax.ai/us-vt/stat/225-9242 Added 1959, No. 217, § 7; amended 1963, No. 227, § 3; 1964, No. 15 (Sp. Sess.), § 2, eff. April 1, 1964; 1967, No. 346 (Adj. Sess.), § 2, eff. April 1, 1968; 1971, No. 73, § 34, eff. April 16, 1971; 1983, No. 144 (Adj. Sess.), § 2, eff. June 1, 1984; 1989, No. 51, § 51c, eff. June 1, 1989; 1989, No. 210 (Adj. Sess.), § 295, eff. June 1, 1990; 1989, No. 222 (Adj. Sess.), § 17, eff. May 31, 1990; 1991, No. 32, § 19, eff. June 1, 1991; 1991, No. 32, § 21, eff. July 1, 1993; 1997, No. 60, § 70.) https://library.partnertax.ai/us-vt/stat/225-9243 Added 1959, No. 217, § 8; amended 1963, No. 227, § 4; 1964, No. 15 (Sp. Sess.), § 3, eff. April 1, 1964; 1971, No. 73, § 35, eff. April 16, 1971; 1973, No. 42, § 3; 1975, No. 1 (Sp. Sess.), § 13, eff. April 1, 1976; 1989, No. 124 (Adj. Sess.), § 2, eff. Feb. 8, 1990; 1989, No. 225 (Adj. Sess.), § 25(b); 1991, No. 67, § 7, eff. June 19, 1991; 1991, No. 186 (Adj. Sess.), § 8(i), eff. May 7, 1992; 1997, No. 156 (Adj. Sess.), § 19, eff. April 29, 1998; 2007, No. 190 (Adj. Sess.), § 25, eff. June 6, https://library.partnertax.ai/us-vt/stat/225-9244 Added 1959, No. 217, § 9; amended 2021, No. 105 (Adj. Sess.), § 582, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/225-9245 Added 1959, No. 217, § 10; amended 1975, No. 154 (Adj. Sess.), § 5, eff. date, see note below; 1979, No. 105 (Adj. Sess.), § 32; 1983, No. 59, § 5, eff. April 22, 1983; 2015, No. 57, § 90, eff. June 11, 2015; 2023, No. 72, § 5, eff. June 19, 2023.) https://library.partnertax.ai/us-vt/stat/225-9246 2026-05-25 https://library.partnertax.ai/us-vt/stat/225-9247 Added 2013, No. 200 (Adj. Sess.), § 4.) https://library.partnertax.ai/us-vt/stat/225-9248 Added 2015, No. 134 (Adj. Sess.), § 21a, eff. July 1, 2017; amended 2019, No. 175 (Adj. Sess.), § 12, eff. Oct. 8, 2020; 2021, No. 105 (Adj. Sess.), § 583, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/225-9271 Added 1959, No. 217, § 4; amended 1971, No. 73, § 36, eff. April 16, 1971; 1981, No. 11; 1991, No. 186 (Adj. Sess.), § 20, eff. May 7, 1992; 2015, No. 57, § 89; 2019, No. 71, § 8; 2019, No. 131 (Adj. Sess.), § 297.) https://library.partnertax.ai/us-vt/stat/225-9272 Added 1959, No. 217, § 5; amended 1979, No. 181 (Adj. Sess.), § 20; 1991, No. 186 (Adj. Sess.), § 40, eff. May 7, 1992; 1995, No. 29, § 20, eff. April 14, 1995; 1997, No. 50, § 26, eff. June 26, 1997; 2021, No. 147 (Adj. Sess.), § 30, eff. May 31, 2022.) https://library.partnertax.ai/us-vt/stat/225-9273 Added 1959, No. 217, § 11; amended 1971, No. 73, § 37, eff. April 16, 1971; 1975, No. 154 (Adj. Sess.), § 6, eff. date, see note below; 1989, No. 119, §§ 10, 12, 14, eff. June 22, 1989.) https://library.partnertax.ai/us-vt/stat/225-9274 Added 1959, No. 217, § 12; amended 1975, No. 154 (Adj. Sess.), § 7, eff. date, see note below; 1979, No. 105 (Adj. Sess.), § 33; 1989, No. 222 (Adj. Sess.), § 36; 1991, No. 186 (Adj. Sess.), § 42, eff. May 7, 1992.) https://library.partnertax.ai/us-vt/stat/225-9275 Added 1959, No. 271, § 13; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1991, No. 186 (Adj. Sess.), § 21, eff. May 7, 1992; 1997, No. 50, § 27, eff. June 26, 1997; 1997, No. 161 (Adj. Sess.), § 23, eff. Jan. 1, 1998; 2019, No. 51, § 13, eff. June 10, 2019.) https://library.partnertax.ai/us-vt/stat/225-9276 Added 1959, No. 217, § 14; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1983, No. 230 (Adj. Sess.) § 17(8).) https://library.partnertax.ai/us-vt/stat/225-9277 2026-05-25 https://library.partnertax.ai/us-vt/stat/225-9278 2026-05-25 https://library.partnertax.ai/us-vt/stat/225-9279 Added 1959, No. 217, § 18; amended 1963, No. 227, § 5; 1987, No. 48, § 10; 1991, No. 186 (Adj. Sess.), § 23, eff. May 7, 1992; 2021, No. 105 (Adj. Sess.), § 584, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/225-9280 Added 1959, No. 217, § 21; amended 1963, No. 227, § 6; 1975, No. 154 (Adj. Sess.), § 14, eff. after June 30, 1976; 1991, No. 186 (Adj. Sess.), § 24, eff. May 7, 1992; 1997, No. 50, § 28, eff. June 26, 1997; 1999, No. 49, § 61, eff. June 2, 1999; 2003, No. 70 (Adj. Sess.), § 54, eff. March 1, 2004; 2017, No. 11, § 62.) https://library.partnertax.ai/us-vt/stat/225-9281 Added 1959, No. 217, § 22; amended 1963, No. 227, § 7.) https://library.partnertax.ai/us-vt/stat/225-9282 Added 2018, No. 10 (Sp. Sess.), § 2; amended 2021, No. 105 (Adj. Sess.), § 585, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/225-9301 Added 2023, No. 183 (Adj. Sess.), § 5, eff. August 1, 2024.) https://library.partnertax.ai/us-vt/stat/227-9401 2026-05-25 https://library.partnertax.ai/us-vt/stat/229-9501 2026-05-25 https://library.partnertax.ai/us-vt/stat/230-9530 Added 1995, No. 14, § 5, eff. April 12, 1995; amended 1995, No. 186 (Adj. Sess.), § 9, eff. May 22, 1996; 1999, No. 147 (Adj. Sess.), § 4; 2005, No. 174 (Adj. Sess.), § 65; 2009, No. 156 (Adj. Sess.), § I.32; 2021, No. 105 (Adj. Sess.), § 586, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/230-9531 Added 1995, No. 14, § 5, eff. April 12, 1995; amended 1995, No. 186 (Adj. Sess.), § 10, eff. May 22, 1996.) https://library.partnertax.ai/us-vt/stat/230-9532 2026-05-25 https://library.partnertax.ai/us-vt/stat/230-9533 Added 1995, No. 14, § 5, eff. April 12, 1995; amended 1995, No. 186 (Adj. Sess.), § 12, eff. May 22, 1996; 1999, No. 147 (Adj. Sess.), § 4; 2005, No. 174 (Adj. Sess.), § 66; 2009, No. 156 (Adj. Sess.), § I.33; 2019, No. 6, § 71, eff. April 22, 2019.) https://library.partnertax.ai/us-vt/stat/230-9534 Added 1995, No. 14, § 5, eff. April 12, 1995.) https://library.partnertax.ai/us-vt/stat/230-9535 Added 1995, No. 14, § 5, eff. April 12, 1995; amended 2005, No. 174 (Adj. Sess.), § 67; 2009, No. 156 (Adj. Sess.), § I.34.) https://library.partnertax.ai/us-vt/stat/231-9601 Added 1967, No. 146, § 1, eff. Jan. 1, 1968; amended 1969, No. 291 (Adj. Sess.), § 13, eff. 60 days after April 9, 1970; 1971, No. 68, § 1, eff. April 15, 1971; 1971, No. 168 (Adj. Sess.); 1975, No. 225 (Adj. Sess.), § 2; 1975, No. 226 (Adj. Sess.), § 1; 1979, No. 105 (Adj. Sess.), § 35; 1981, No. 56, § 1; 1987, No. 200 (Adj. Sess.), § 1; 1989, No. 119, § 20, eff. June 22, 1989; 1989, No. 222 (Adj. Sess.), §§ 18, 19, eff. May 31, 1990; 2019, No. 71, § 9; 2021, No. 105 (Adj. Sess.), § 587, eff. J https://library.partnertax.ai/us-vt/stat/231-9602 Added 1967, No. 146, § 1; amended by 1969, No. 144, § 6; 1987, No. 200 (Adj. Sess.), § 2; 1993, No. 49, § 16,; 1997, No. 50, §§ 6, 43; 1999, No. 62, § 272; 2005, No. 75, § 5; 2007, No. 176 (Adj. Sess.), § 14; 2011, No. 45, § 33; 2019, No. 71, § 10; 2023, No. 181 (Adj. Sess.), § 73, eff. August 1, 2024.) https://library.partnertax.ai/us-vt/stat/231-9602a Added 2015, No. 64, § 38, eff. June 16, 2015; amended 2017, No. 85, § I.9; 2023, No. 181 (Adj. Sess.), § 74, eff. June 17, 2024.) https://library.partnertax.ai/us-vt/stat/231-9603 Added 1967, No. 146, § 1, eff. Jan. 1, 1968; amended 1969, No. 144, § 7, eff. June 1, 1969; 1971, No. 68, § 2, eff. April 15, 1971; 1971, No. 73, § 38, eff. April 16, 1971; 1975, No. 225 (Adj. Sess.), §§ 3-9; 1981, No. 38, § 1, eff. April 21, 1981; 1981, No. 56, § 2; 1981, No. 247 (Adj. Sess.), § 15; 1987, No. 27, § 1, eff. April 30, 1987; 1987, No. 129 (Adj. Sess.), § 1, eff. March 23, 1988; 1987, No. 200 (Adj. Sess.), § 51; 1987, No. 254 (Adj. Sess.), § 5, eff. June 16, 1988; 1989, No. 222 (Ad https://library.partnertax.ai/us-vt/stat/231-9604 Added 1967, No. 146, § 1, eff. Jan. 1, 1968; amended 1969, No. 144, § 8, eff. June 1, 1969.) https://library.partnertax.ai/us-vt/stat/231-9605 Added 1967, No. 146, § 1, eff. Jan. 1, 1968; amended 1989, No. 222 (Adj. Sess.), § 22; 2009, No. 160 (Adj. Sess.), § 16; 2019, No. 175 (Adj. Sess.), § 7, eff. Oct. 8, 2020.) https://library.partnertax.ai/us-vt/stat/231-9606 Added 1967, No. 146, § 1, eff. Jan. 1, 1968; amended 1969, No. 291 (Adj. Sess.), § 14, eff. 60 days after April 9, 1970; 1971, No. 84, § 17; 1973, No. 263 (Adj. Sess.), § 4, eff. 30 days from April 16, 1974; 1979, No. 159 (Adj. Sess.), § 19; 1981, No. 38, § 2, eff. April 21, 1981; 1987, No. 64, §§ 5, 9; 1987, No. 76, § 18; 1993, No. 170 (Adj. Sess.), § 16; 1997, No. 60, § 52c, eff. Jan. 1, 1998; 1999, No. 155 (Adj. Sess.), § 12a; 2001, No. 133 (Adj. Sess.), § 12, eff. June 13, 2002; 2003, No. 70 https://library.partnertax.ai/us-vt/stat/231-9607 Added 1967, No. 146, § 1, eff. Jan. 1, 1986; amended 1969, No. 291 (Adj. Sess.), § 15, eff. 60 days after April 9, 1970; 1971, No. 84, § 18; 2009, No. 160 (Adj. Sess.), § 18; 2019, No. 71, § 13.) https://library.partnertax.ai/us-vt/stat/231-9608 Added 1967, No. 146, § 1, eff. Jan. 1, 1968; amended 1969, No. 250 (Adj. Sess.), § 30, eff. April 4, 1970; 1969, No. 291 (Adj. Sess.), § 16, eff. 60 days after April 9, 1970; 1971, No. 172 (Adj. Sess.), § 1; 1981, No. 38, § 3, eff. April 21, 1981; 1981, No. 223 (Adj. Sess.), § 23, 1987, No. 64, § 4; 1991, No. 111, § 9; 2003, No. 115 (Adj. Sess.), § 118, eff. Jan. 31, 2005; 2009, No. 160 (Adj. Sess.), § 19; 2013, No. 11, § 25; 2013, No. 174 (Adj. Sess.), § 21, eff. June 4, 2014; 2019, No. 71, § 1 https://library.partnertax.ai/us-vt/stat/231-9609 Added 1967, No. 146, § 1, eff. Jan. 1, 1968.) https://library.partnertax.ai/us-vt/stat/231-9610 Added 1967, No. 146, § 1, eff. Jan. 1, 1968; amended 1969, No. 291 (Adj. Sess.), § 17, eff. 60 days after April 9, 1970; 1971, No. 73, § 39, eff. April 16, 1971; 1987, No. 200 (Adj. Sess.), § 3; 1989, No. 119, § 27, eff. June 22, 1989; 1993, No. 210 (Adj. Sess.), § 275a, eff. June 30, 1995; 1993, No. 210 (Adj. Sess.), § 275b, eff. Oct. 1, 1994; 1995, No. 5, § 56, eff. March 3, 1995; 1995, No. 63, § 281(d), eff. June 30, 1996; 1999, No. 152 (Adj. Sess.), § 271e; 2009, No. 160 (Adj. Sess.), § 20; https://library.partnertax.ai/us-vt/stat/231-9611 Added 1967, No. 146, § 1, eff. Jan. 1, 1968; amended 2021, No. 105 (Adj. Sess.), § 589, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/231-9612 2026-05-25 https://library.partnertax.ai/us-vt/stat/231-9614 Added 1971, No. 73, § 47, eff. April 16, 1971; amended 1991, No. 186 (Adj. Sess.), § 26, eff. May 7, 1992.) https://library.partnertax.ai/us-vt/stat/231-9615 Added 1971, No. 73, § 48, eff. April 16, 1971; amended 2021, No. 105 (Adj. Sess.), § 590, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/231-9616 Added 1971, No. 73, § 49, eff. April 16, 1971.) https://library.partnertax.ai/us-vt/stat/231-9617 Added 1979, No. 105 (Adj. Sess.), § 38; amended 1989, No. 222 (Adj. Sess.), § 37; 1997, No. 156 (Adj. Sess.), § 20, eff. April 29, 1998; 2021, No. 105 (Adj. Sess.), § 591, eff. July 1, 2022; 2021, No. 179 (Adj. Sess.), § 3, eff. January 1, 2022; 2023, No. 161 (Adj. Sess.), § 43, eff. June 6, 2024.) https://library.partnertax.ai/us-vt/stat/231-9618 Added 1993, No. 85, § 3(b), eff. Jan. 1, 1994; amended 2019, No. 71, § 15.) https://library.partnertax.ai/us-vt/stat/233-9701 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1975, No. 243 (Adj. Sess.), § 7, eff. May 1, 1976; 1977, No. 86, §§ 1, 6; 1979, No. 105 (Adj. Sess.), § 39, eff. date, see note below; 1983, No. 212 (Adj. Sess.), § 6; 1987, No. 251 (Adj. Sess.), § 3; 1989, No. 119, § 16, eff. June 22, 1989; 1989, No. 210 (Adj. Sess.), § 131b; 1989, No. 222 (Adj. Sess.), § 24; 1991, No. 32, § 40, eff. June 1, 1991; 1991, No. 186 (Adj. Sess.), § 28, eff. May 7, 1992; 1995, No. 86 (Adj. Sess.), §§ 1, 2, eff. Mar https://library.partnertax.ai/us-vt/stat/233-9702 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1975, No. 154 (Adj. Sess.), § 9, eff. date, see note below; 1983, No. 230 (Adj. Sess.), § 17(9); 1991, No. 186 (Adj. Sess.), § 29, eff. May 7, 1992; 2021, No. 105 (Adj. Sess.), § 593, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/233-9703 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1989, No. 222 (Adj. Sess.), § 23, eff. May 31, 1990; 1997, No. 50, § 32, eff. June 26, 1997; 1997, No. 60, § 78, eff. Sept. 1, 1997; 1999, No. 49, § 63, eff. June 2, 1999; 2003, No. 152 (Adj. Sess.), § 20, eff. date, see note below.) https://library.partnertax.ai/us-vt/stat/233-9704 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1991, No. 186 (Adj. Sess.), § 30, eff. May 7, 1992.) https://library.partnertax.ai/us-vt/stat/233-9705 Added 1969, No. 144, § 1, eff. June 1, 1969.) https://library.partnertax.ai/us-vt/stat/233-9706 Added 2013, No. 200 (Adj. Sess.), § 6; amended 2013, No. 174 (Adj. Sess.), § 45; 2017, No. 75, § 18a; 2017, No. 77, § 10; 2017, No. 194 (Adj. Sess.), § 27; 2019, No. 164 (Adj. Sess.), § 17, eff. March 1, 2022; 2021, No. 20, § 270; 2021, No. 73, § 11, eff. July 1, 2020; 2021, No. 105 (Adj. Sess.), § 594, eff. July 1, 2022; 2021, No. 179 (Adj. Sess.), § 27a, eff. June 7, 2022.) https://library.partnertax.ai/us-vt/stat/233-9707 Added 1969, No. 144, § 1, eff. April 23, 1969; amended 1991, No. 186 (Adj. Sess.), § 30a, eff. May 7, 1992; 2003, No. 68, § 57; 2003, No. 70 (Adj. Sess.), § 56, eff. March 1, 2004; 2005, No. 75, § 1, eff. June 23, 2005.) https://library.partnertax.ai/us-vt/stat/233-9708 Added 1969, No. 144, § 1, eff. June 1, 1969.) https://library.partnertax.ai/us-vt/stat/233-9709 Added 1969, No. 144, § 1, eff. June 1, 1969.) https://library.partnertax.ai/us-vt/stat/233-9710 Added 1989, No. 232 (Adj. Sess.), § 3.) https://library.partnertax.ai/us-vt/stat/233-9711 Added 2015, No. 134 (Adj. Sess.), § 23.) https://library.partnertax.ai/us-vt/stat/233-9712 Added 2015, No. 134 (Adj. Sess.), § 26, eff. July 1, 2017; amended 2017, No. 73, § 23; 2019, No. 175 (Adj. Sess.), § 10, eff. Oct. 8, 2020.) https://library.partnertax.ai/us-vt/stat/233-9713 Added 2019, No. 46, § 4, eff. June 1, 2019.) https://library.partnertax.ai/us-vt/stat/233-9741 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1969, No. 263 (Adj. Sess.), § 2, eff. April 6, 1970; 1973, No. 270 (Adj. Sess.), §§ 3-5; 1975, No. 156 (Adj. Sess.), § 2; 1975, No. 243 (Adj. Sess.), § 10(c), eff. May 1, 1976; 1977, No. 62, §§ 1, 2; 1977, No. 86, §§ 2-5; 1977, No. 135 (Adj. Sess.); 1979, No. 105 (Adj. Sess.) § 40; 1981, No. 13, eff. date, see note below; 1981, No. 87, § 21; 1981, No. 172 (Adj. Sess.), § 11d, eff. April 20, 1982; 1985, No. 88, § 1, eff. June 1, 1985; 1985, No. https://library.partnertax.ai/us-vt/stat/233-9742 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1971, No. 73, § 50, eff. April 16, 1971; 1977, No. 86, § 7; 1983, No. 111 (Adj. Sess.), eff. Feb. 24, 1984; 1997, No. 60, § 80, eff. Sept. 1, 1997.) https://library.partnertax.ai/us-vt/stat/233-9743 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1971, No. 73, § 40, eff. April 16, 1971; 1973, No. 165 (Adj. Sess.), eff. March 20, 1974; 1983, No. 62, eff. April 26, 1983; 1983, No. 206 (Adj. Sess.), § 1, eff. April 26, 1984; 1989, No. 222 (Adj. Sess.), § 31, eff. May 31, 1990; 1995, No. 28; 1995, No. 132 (Adj. Sess.), § 1, eff. April 30, 1996; 1997, No. 50, § 35, eff. June 26, 1997; 2009, No. 1 (Sp. Sess.), § H.44; 2009, No. 160 (Adj. Sess.), § 41; 2011, No. 45, § 36; 2021, No. 105 (Adj. https://library.partnertax.ai/us-vt/stat/233-9744 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1985, No. 88, § 2, eff. May 24, 1985; 1987, No. 251 (Adj. Sess.), § 4; 1995, No. 186 (Adj. Sess.), § 36, eff. May 22, 1996; 2001, No. 144 (Adj. Sess.), § 13, eff. June 21, 2002; 2013, No. 73, § 46, eff. June 5, 2013.) https://library.partnertax.ai/us-vt/stat/233-9745 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 2003, No. 68, § 59, eff. date, see note below; 2013, No. 174 (Adj. Sess.), § 43.) https://library.partnertax.ai/us-vt/stat/233-9745a Added 1973, No. 270 (Adj. Sess.), § 7; amended 2001, No. 140 (Adj. Sess.), § 36, eff. June 21, 2002.) https://library.partnertax.ai/us-vt/stat/233-9746 Added 1987, No. 251 (Adj. Sess.), § 5; amended 1993, No. 49, § 17, eff. May 28, 1993; 1995, No. 29, § 21, eff. April 14, 1995; 2005, No. 94 (Adj. Sess.), § 9, eff. date, see note below; 2023, No. 144 (Adj. Sess.), § 14, eff. January 1, 2025.) https://library.partnertax.ai/us-vt/stat/233-9771 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1981, No. 170 (Adj. Sess.), § 11; 1991, No. 32, § 9, eff. June 1, 1991; 1993, No. 1 (Sp. Sess.), § 1, eff. Sept. 1, 1993; 1997, No. 60, §§ 81, 82, eff. Sept. 1, 1997; 1997, No. 109 (Adj. Sess.), § 3, eff. Sept. 1, 1998; 1997, No. 156 (Adj. Sess.), § 30, eff. April 29, 1998; 1999, No. 49, § 71, eff. June 2, 1999; 2003, No. 68, §§ 31, 60, eff. date, see note below; 2003, No. 152 (Adj. Sess.), § 12; 2003, No. 152 (Adj. Sess.), § 18, eff. date, se https://library.partnertax.ai/us-vt/stat/233-9771a 2026-05-25 https://library.partnertax.ai/us-vt/stat/233-9772 2026-05-25 https://library.partnertax.ai/us-vt/stat/233-9773 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1973, No. 270 (Adj. Sess.), § 6; 1981, No. 170 (Adj. Sess.), § 13; 1985, No. 165 (Adj. Sess.), § 1, eff. May 5, 1986; 1991, No. 32, § 11, eff. June 1, 1991; 1993, No. 1 (Sp. Sess.), § 3, eff. Sept. 1, 1993; 2003, No. 68, § 33; 2009, No. 1 (Sp. Sess.), § H.43; 2013, No. 174 (Adj. Sess.), § 47.) https://library.partnertax.ai/us-vt/stat/233-9773a 2026-05-25 https://library.partnertax.ai/us-vt/stat/233-9774 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1981, No. 170 (Adj. Sess.), § 14; 1991, No. 32, § 12, eff. June 1, 1991; 1993, No. 1 (Sp. Sess.), § 4, eff. Sept. 1, 1993; 2003, No. 68, § 34, eff. June 18, 2003; 2003, No. 68, § 63, eff. date, see note below.) https://library.partnertax.ai/us-vt/stat/233-9775 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1975, No. 154 (Adj. Sess.), § 10, eff. date, see note below; 1989, No. 124 (Adj. Sess.), § 3, eff. date, see note below; 1989, No. 222 (Adj. Sess.), § 25, eff. May 31, 1990; 1997, No. 50, §§ 33, 36, eff. June 26, 1997; 1997, No. 60, § 84, eff. Sept. 1, 1997; 1997, No. 156 (Adj. Sess.), § 22, eff. April 29, 1998; 1999, No. 119 (Adj. Sess.), §§ 3, 18, eff. May 18, 2000; 2003, No. 68, § 64, eff. date, see note below; 2005, No. 207 (Adj. Sess.), § https://library.partnertax.ai/us-vt/stat/233-9776 Added 1969, No. 144 § 1, eff. June 1, 1969; amended 1989, No. 225 (Adj. Sess.), § 25(b); 1991, No. 186 (Adj. Sess.), § 31, eff. May 7, 1992; 1997, No. 156 (Adj. Sess.), § 23, eff. April 29, 1998; 2021, No. 73, § 8.) https://library.partnertax.ai/us-vt/stat/233-9777 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1989, No. 222 (Adj. Sess.) § 26, eff. date, see note below; 1991, No. 67, § 20, eff. June 19, 1991; 1991, No. 186 (Adj. Sess.), § 43, eff. May 7, 1992.) https://library.partnertax.ai/us-vt/stat/233-9778 Added 1969, No. 144, § 1, eff. June 1, 1969.) https://library.partnertax.ai/us-vt/stat/233-9779 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 2021, No. 105 (Adj. Sess.), § 596, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/233-9780 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 2021, No. 105 (Adj. Sess.), § 597, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/233-9781 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1975, No. 154 (Adj. Sess.) § 11, eff. date, see note below; 1975, No. 190 (Adj. Sess.) § 1, eff. date, see note below; 1979, No. 105 (Adj. Sess.), § 48; 1981, No. 172 (Adj. Sess.), § 11c; 1983, No. 59, § 6, eff. April 22, 1983; 1997, No. 156 (Adj. Sess.), § 24, eff. April 29, 1998; 2013, No. 73, § 47, eff. June 5, 2013.) https://library.partnertax.ai/us-vt/stat/233-9782 Added 2001, No. 144 (Adj. Sess.), § 35, eff. June 21, 2002.) https://library.partnertax.ai/us-vt/stat/233-9783 2026-05-25 https://library.partnertax.ai/us-vt/stat/233-9811 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 2017, No. 11, § 63.) https://library.partnertax.ai/us-vt/stat/233-9812 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1993, No. 49, § 18, eff. May 28, 1993.) https://library.partnertax.ai/us-vt/stat/233-9813 Added 1969, No. 133 § 1, eff. June 1, 1969; amended 2017, No. 74, § 140b.) https://library.partnertax.ai/us-vt/stat/233-9814 2026-05-25 https://library.partnertax.ai/us-vt/stat/233-9814a Added 1999, No. 49, § 65, eff. June 2, 1999; amended 2003, No. 70 (Adj. Sess.), §§ 57, 58, eff. March 1, 2004; 2021, No. 105 (Adj. Sess.), § 598, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/233-9815 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1989, No. 119, §§ 11, 15, eff. June 22. 1989.) https://library.partnertax.ai/us-vt/stat/233-9816 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1979, No. 181 (Adj. Sess.), § 21; 1991, No. 186 (Adj. Sess.), § 41, eff. May 7, 1992; 1993, No. 49, § 20, eff. May 28, 1993; 1995, No. 29, § 22, eff. April 14, 1995; 1997, No. 50, § 37, eff. June 26, 1997; 2003, No. 70 (Adj. Sess.), § 59, eff. March 1, 2004; 2021, No. 105 (Adj. Sess.), § 599, eff. July 1, 2022; 2021, No. 147 (Adj. Sess.), § 31, eff. May 31, 2022.) https://library.partnertax.ai/us-vt/stat/233-9817 Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1997, No. 161 (Adj. Sess.), § 24, eff. Jan. 1, 1998; 2011, No. 143 (Adj. Sess.), § 51, eff. May 15, 2012; 2019, No. 51, § 14, eff. June 10, 2019.) https://library.partnertax.ai/us-vt/stat/233-9818 Added 1973, No. 165 (Adj. Sess.), § 2, eff. March 20, 1974.) https://library.partnertax.ai/us-vt/stat/233-9819 Added 1997, No. 71 (Adj. Sess.), § 51a; amended 1997, No. 120 (Adj. Sess.), § 1b; 2001, No. 114 (Adj. Sess.), § 12, eff. May 28, 2002; 2001, No. 114 (Adj. Sess.), § 17, eff. July 1, 2003; 2005, No. 14, § 9; 2005, No. 75, § 13; 2005, No. 183 (Adj. Sess.), § 13.) https://library.partnertax.ai/us-vt/stat/235-9901 2026-05-25 https://library.partnertax.ai/us-vt/stat/236-10001 Added 1973, No. 81, § 8, eff. May 1, 1973.) https://library.partnertax.ai/us-vt/stat/236-10002 Added 1973, No. 81, § 8, eff. May 1, 1973; amended 1973, No. 209 (Adj. Sess.); 1975, No. 225 (Adj. Sess.), §§ 10-12; 1977, No. 240 (Adj. Sess.), §§ 1, 2, eff. April 17, 1978; 1979, No. 105 (Adj. Sess.), § 42; 1981, No. 247 (Adj. Sess.), § 16; 1983, No. 20, §§ 1, 2, eff. April 6, 1983; 1983, No. 59, § 7, eff. April 22, 1983; 1987, No. 27, § 2, eff. April 30, 1987; 1987, No. 64, § 11, eff. June 1, 1987; 1989, No. 119, § 17, eff. June 22, 1989; 1989, No. 222 (Adj. Sess.), §§ 27, 28, eff. May 31, 19 https://library.partnertax.ai/us-vt/stat/236-10002a Added 1987, No. 64, § 12, eff. June 1, 1987; amended 1989, No. 222 (Adj. Sess.), § 29, eff. May 31, 1990.) https://library.partnertax.ai/us-vt/stat/236-10003 Added 1973, No. 81, § 8, eff. May 1, 1973; amended 1987, No. 64, § 8, eff. June 1, 1987.) https://library.partnertax.ai/us-vt/stat/236-10004 Added 1973, No. 81, § 8, eff. May 1, 1973; amended 1987, No. 64, § 6, eff. June 1, 1987.) https://library.partnertax.ai/us-vt/stat/236-10005 Added 1973, No. 81, § 8, eff. May 1, 1973; amended 1973, No. 187 (Adj. Sess.), eff. March 30, 1974; 1977, No. 240 (Adj. Sess.), § 3, eff. April 17, 1978; 1979, No. 75; § 1, eff. May 10, 1979; 1983, No. 59, § 8, eff. April 22, 1983; 1987, No. 64, §§ 7, 13, eff. June 1, 1987; 1991, No. 186 (Adj. Sess.), §§ 31b, 31c, eff. May 7, 1992; 2009, No. 3, § 12a, eff. Sept. 1, 2009.) https://library.partnertax.ai/us-vt/stat/236-10006 Added 1973, No. 81, § 8. eff. May 1, 1973; amended 1983, No. 59, § 9, eff. April 22, 1983; 1991, No. 186 (Adj. Sess.), § 32, eff. May 7, 1992; 1995, No. 53, § 6, eff. April 20, 1995; 2019, No. 71, § 17, eff. Jan. 1, 2020.) https://library.partnertax.ai/us-vt/stat/236-10007 Added 1973, No. 81, § 8, eff. May 1, 1973; amended 1993, No. 49, § 21, eff. May 28, 1993; 1999, No. 49, § 67, eff. June 2, 1999.) https://library.partnertax.ai/us-vt/stat/236-10008 Added 1973, No. 81, § 8, eff. May 1, 1973.) https://library.partnertax.ai/us-vt/stat/236-10009 Added 1973, No. 81, § 8, eff. May 1, 1973; amended 2009, No. 1 (Sp. Sess.), § H.46, eff. June 2, 2009; 2021, No. 105 (Adj. Sess.), § 601, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/236-10010 Added 1973, No. 81, § 8, eff. May 1, 1973; amended 2017, No. 73, § 31, eff. June 13, 2017.) https://library.partnertax.ai/us-vt/stat/236-10011 Added 1989, No. 222 (Adj. Sess.), § 41, eff. May 31, 1990.) https://library.partnertax.ai/us-vt/stat/237-10101 Added 1985, No. 70, § 7; amended 1987, No. 76, § 18; 2021, No. 105 (Adj. Sess.), § 602, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/237-10102 Added 1985, No. 70, § 7; amended 1997, No. 133 (Adj. Sess.), § 2; 2009, No. 154 (Adj. Sess.), § 220; 2021, No. 105 (Adj. Sess.), § 603, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/237-10103 Added 1985, No. 70, § 7; amended 1989, No. 282 (Adj. Sess.), § 6, eff. June 22, 1990; 1995, No. 47, § 19; 1997, No. 133 (Adj. Sess.), § 3; 2003, No. 164 (Adj. Sess.), § 3, eff. June 12, 2004.) https://library.partnertax.ai/us-vt/stat/237-10104 Added 1985, No. 7, § 7; amended 1997, No. 133 (Adj. Sess.), § 4.) https://library.partnertax.ai/us-vt/stat/237-10105 Added 1985, No. 70, § 7; amended 1997, No. 133 (Adj. Sess.), § 5; 2021, No. 105 (Adj. Sess.), § 604, eff. July 1, 2022.) https://library.partnertax.ai/us-vt/stat/237-10106 Added 1985, No. 70, § 7; amended 1997, No. 50, § 38, eff. June 26, 1997; 1997, No. 133 (Adj. Sess.), § 6.) https://library.partnertax.ai/us-vt/stat/237-10107 Added 1985, No. 70, § 7; amended 1997, No. 50, § 39, eff. June 26, 1997.) https://library.partnertax.ai/us-vt/stat/237-10108 Added 1985, No. 70, § 7.) https://library.partnertax.ai/us-vt/stat/237-10109 Added 1985, No. 70, § 7; amended 1989, No. 222 (Adj. Sess.), § 38; 1997, No. 50, § 40, eff. June 26, 1997.) https://library.partnertax.ai/us-vt/stat/237-10110 Added 1985, No. 70, § 7.) https://library.partnertax.ai/us-vt/stat/237-10111 Added 1985, No. 70, § 7.) https://library.partnertax.ai/us-vt/stat/237-10112 Added 1985, No. 70, § 7.) https://library.partnertax.ai/us-vt/stat/237-10113 Added 1985, No. 70, § 7.) https://library.partnertax.ai/us-vt/stat/239-10201 2026-05-25 https://library.partnertax.ai/us-vt/stat/241-10301 Added 2007, No. 192 (Adj. Sess.), § 7.004, eff. June 7, 2008; amended 2009, No. 61, § 9, eff. June 2, 2009; 2009, No. 156 (Adj. Sess.), § I.35; 2011, No. 63, § G.105; 2013, No. 73, § 50, eff. July 1, 2013; 2013, No. 73, § 52, eff. July 1, 2026.) https://library.partnertax.ai/us-vt/stat/241-10302 Added 2009, No. 61, § 10.) https://library.partnertax.ai/us-vt/stat/243-10401 Added 2013, No. 73, § 48; amended 2017, No. 131 (Adj. Sess.), § 4, eff. May 16, 2018; 2019, No. 14, § 83, eff. April 30, 2019; 2025, No. 11, § 27, eff. September 1, 2025.) https://library.partnertax.ai/us-vt/stat/243-10402 Added 2013, No. 73, § 48; amended 2013, No. 73, § 53, eff. July 1, 2019; 2019, No. 6, § 72, eff. April 22, 2019.) § 10402. Health care claims tax [Effective July 1, 2026; see also 32 V.S.A. § 10402 effective until July 1, 2026 set out above] (a) There is imposed on every health insurer an annual tax in an amount equal to 0.8 of one percent of all health insurance claims paid by the health insurer for its Vermont members in the previous fiscal year ending June 30. The annual fee shall be paid to https://library.partnertax.ai/us-vt/stat/243-10403 Added 2013, No. 73, § 48.) https://library.partnertax.ai/us-vt/stat/243-10404 Added 2013, No. 73, § 48.) https://library.partnertax.ai/us-vt/stat/244-10451 Added 2017, No. 182 (Adj. Sess.), § 1, eff. Jan. 1, 2020; amended 2019, No. 63, § 1, eff. Jan. 1, 2020.) https://library.partnertax.ai/us-vt/stat/244-10452 Added 2017, No. 182 (Adj. Sess.), § 1, eff. Jan. 1, 2020.) https://library.partnertax.ai/us-vt/stat/244-10453 Added 2019, No. 63, § 1, eff. Jan. 1, 2020.) https://library.partnertax.ai/us-vt/stat/244-10454 Added 2019, No. 63, § 1, eff. Jan. 1, 2020.) https://library.partnertax.ai/us-vt/stat/245-10501 Added 2017, No. 73, § 16, eff. Jan. 1, 2018.) https://library.partnertax.ai/us-vt/stat/245-10502 Added 2017, No. 73, § 16, eff. Jan. 1, 2018.) https://library.partnertax.ai/us-vt/stat/245-10503 Added 2017, No. 73, § 16, eff. Jan. 1, 2018; amended 2019, No. 6, § 74, eff. April 22, 2019.) https://library.partnertax.ai/us-vt/stat/245-10504 Added 2017, No. 73, § 16, eff. Jan. 1, 2018.) https://library.partnertax.ai/us-vt/stat/245-10505 Added 2017, No. 73, § 16, eff. Jan. 1, 2018.) https://library.partnertax.ai/us-vt/stat/246-10551 Added 2023, No. 76, § 24, eff. July 1, 2024.) https://library.partnertax.ai/us-vt/stat/246-10552 Added 2023, No. 76, § 24, eff. July 1, 2024.) https://library.partnertax.ai/us-vt/stat/246-10553 Added 2023, No. 76, § 24, eff. July 1, 2024.) https://library.partnertax.ai/us-vt/stat/246-10554 Added 2023, No. 76, § 24, eff. July 1, 2024.)