32 V.S.A. § 3001 — Taxation

(a) “Person” as used in Parts 2, 4, and 5 of this subtitle shall include a partnership,
association, corporation, or limited liability company.
(b) “Party to a civil union” is defined for purposes of this title as under 15 V.S.A. § 1201(5).
(c) “Laws of the United States,” “federal tax laws,” and other references to U.S. tax
law shall mean U.S. tax law applied as if federal law recognized a civil union in
the same manner as Vermont law. (Amended 1997, No. 50, § 8, eff. June 26, 1997; 1999, No. 91 (Adj. Sess.), § 20; 2001, No. 140 (Adj. Sess.), § 18, eff. June 21, 2002.)