Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 5856
Declaration of estimated tax
# (a)
Every corporate taxpayer shall make a declaration of estimated tax for the taxable year in such form as the Commissioner shall prescribe, if the amount payable as estimated tax can reasonably be expected to be more than $500.00 for the taxable year. The term “estimated tax” shall mean the amount that the taxpayer estimates to be its tax under this title for the taxable year, or in the case of a taxable year of less than 12 months an amount of tax determined in accordance with regulations prescribed by the Commissioner. For the purposes of this chapter, a declaration is a return.
# (b)
A corporate taxpayer may amend a declaration, under regulations prescribed by the
Commissioner. (
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In this chapter (40 sections)
- 151-5831 · Name of tax
- 151-5832 · Tax on income of corporations
- 151-5832a · Digital business entity franchise tax
- 151-5833 · Allocation and apportionment of income
- 151-5834 · Computation of gains and losses
- 151-5835 · Construction of subchapter
- 151-5836 · Franchise tax on financial institutions
- 151-5837 · Repealed. 2003, No. 152 (Adj. Sess.), § 8
- 151-5838 · Digital business entity election
- 151-5841 · Requirement and rate of withholding
- 151-5842 · Return and payment of withheld taxes
- 151-5843 · Failure to account; maintenance of trust account
- 151-5844 · Liability; penalty; trust for the State
- 151-5845 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(e), eff. May 7,…
- 151-5846 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(f), eff. May 7,…
- 151-5847 · Withholding on sales or exchanges of real estate
- 151-5851 · Definitions
- 151-5852 · Payment of estimated income tax
- 151-5853 · 151-5853
- 151-5855 · Payments as tax liability
- 151-5856 · Declaration of estimated tax
- 151-5857 · Filing dates
- 151-5858 · Payment dates
- 151-5859 · Assessment date, penalties, interest
- 151-5861 · Returns by individuals, trusts, and estates
- 151-5861a · Returns by partnerships
- 151-5862 · Returns by corporations
- 151-5862a · Nongame Wildlife Account checkoff
- 151-5862b · Vermont Children’s Trust Foundation checkoff
- 151-5862c · Repealed. 2009, No. 160 (Adj. Sess.), § 51(c)(1) repealed…
- 151-5862d · Filing of federal form 1099
- 151-5862e · Vermont Veterans’ Fund checkoff
- 151-5862f · Vermont Green Up checkoff
- 151-5863 · Additional returns
- 151-5864 · Failure to file a return; petition and computation of tax
- 151-5865 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(g), eff. May 7,…
- 151-5866 · Supplemental information; changes in federal tax liability…
- 151-5866a · Reporting adjustments to federal taxable income and federal…
- 151-5867 · Form and verification of returns
- 151-5868 · Extension of time for filing of returns