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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 5831

Name of tax

Official textlegislature.vermont.gov

The tax imposed by this subchapter shall be known as the Vermont Corporate Income
Tax. (

Last amended: Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.)

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In this chapter (40 sections)
  1. 151-5822 · Tax on income of individuals, estates, and trusts
  2. 151-5823 · Vermont income of individuals, estates, and trusts
  3. 151-5824 · Adoption of federal income tax laws
  4. 151-5825 · Credit for taxes paid to other states and provinces
  5. 151-5825a · Credit for Vermont Higher Education Investment Plan…
  6. 151-5826 · Repealed. 2009, No. 160 (Adj. Sess.), § 51(a)(2), eff. Jan.…
  7. 151-5827 · Repealed. 1989, No. 119, § 23(b), eff. June 22, 1989
  8. 151-5828 · Mobile home park sale; capital gain credit
  9. 151-5828a · Repealed. 1991, No. 32, § 7, eff. May 18, 1991
  10. 151-5828b · Earned income tax credit
  11. 151-5828c · Child and dependent care credit
  12. 151-5829 · Repealed. 1993, No. 210 (Adj. Sess.), § 40, eff. Jan. 1, 1994
  13. 151-5830 · Taxpayer identification numbers; credits
  14. 151-5830a · Interest tax
  15. 151-5830b · Tax credits; Entrepreneurs’ Seed Capital Fund
  16. 151-5830c · Tax credits; charitable investments in housing
  17. 151-5830d · Deferral of income taxation; combat zone duty
  18. 151-5830e · Retirement income; Social Security income
  19. 151-5830f · Vermont child tax credit
  20. 151-5830g · Vermont veteran tax credit
  21. 151-5831 · Name of tax
  22. 151-5832 · Tax on income of corporations
  23. 151-5832a · Digital business entity franchise tax
  24. 151-5833 · Allocation and apportionment of income
  25. 151-5834 · Computation of gains and losses
  26. 151-5835 · Construction of subchapter
  27. 151-5836 · Franchise tax on financial institutions
  28. 151-5837 · Repealed. 2003, No. 152 (Adj. Sess.), § 8
  29. 151-5838 · Digital business entity election
  30. 151-5841 · Requirement and rate of withholding
  31. 151-5842 · Return and payment of withheld taxes
  32. 151-5843 · Failure to account; maintenance of trust account
  33. 151-5844 · Liability; penalty; trust for the State
  34. 151-5845 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(e), eff. May 7,…
  35. 151-5846 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(f), eff. May 7,…
  36. 151-5847 · Withholding on sales or exchanges of real estate
  37. 151-5851 · Definitions
  38. 151-5852 · Payment of estimated income tax
  39. 151-5853 · 151-5853
  40. 151-5855 · Payments as tax liability
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