Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 5838 — Digital business entity election

A corporation shall not be subject to the tax imposed by section 5832 of this title if the corporation qualifies as and elects to be taxed as a digital business entity
for the taxable year. (

Last amended: Added 2009, No. 1 (Sp. Sess.), § H.54, eff. Jan. 1, 2010.)

Source: official text