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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 5857

Filing dates

Official textlegislature.vermont.gov

A declaration of estimated tax shall be filed on or before the 15th day of the fourth month of each taxable year, except that if the $500.00 minimum tax requirement is met:

# (1)

after the fourth month and before the sixth month of the taxable year, the declaration shall be filed on or before the 15th day of the sixth month;

# (2)

after the fifth and before the ninth month of the taxable year, the declaration shall be filed on or before the 15th day of the ninth month; or

# (3)

after the eighth month and before the 12th month of the taxable year, the declaration shall be filed for the taxable year on or before the 15th day of the 12th month. (

Last amended: Added 1975, No. 1 (Sp. Sess.), § 15, eff. Jan. 1, 1976; amended 1989, No. 119, § 9, eff. June 22, 1989.)

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In this chapter (40 sections)
  1. 151-5832 · Tax on income of corporations
  2. 151-5832a · Digital business entity franchise tax
  3. 151-5833 · Allocation and apportionment of income
  4. 151-5834 · Computation of gains and losses
  5. 151-5835 · Construction of subchapter
  6. 151-5836 · Franchise tax on financial institutions
  7. 151-5837 · Repealed. 2003, No. 152 (Adj. Sess.), § 8
  8. 151-5838 · Digital business entity election
  9. 151-5841 · Requirement and rate of withholding
  10. 151-5842 · Return and payment of withheld taxes
  11. 151-5843 · Failure to account; maintenance of trust account
  12. 151-5844 · Liability; penalty; trust for the State
  13. 151-5845 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(e), eff. May 7,…
  14. 151-5846 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(f), eff. May 7,…
  15. 151-5847 · Withholding on sales or exchanges of real estate
  16. 151-5851 · Definitions
  17. 151-5852 · Payment of estimated income tax
  18. 151-5853 · 151-5853
  19. 151-5855 · Payments as tax liability
  20. 151-5856 · Declaration of estimated tax
  21. 151-5857 · Filing dates
  22. 151-5858 · Payment dates
  23. 151-5859 · Assessment date, penalties, interest
  24. 151-5861 · Returns by individuals, trusts, and estates
  25. 151-5861a · Returns by partnerships
  26. 151-5862 · Returns by corporations
  27. 151-5862a · Nongame Wildlife Account checkoff
  28. 151-5862b · Vermont Children’s Trust Foundation checkoff
  29. 151-5862c · Repealed. 2009, No. 160 (Adj. Sess.), § 51(c)(1) repealed…
  30. 151-5862d · Filing of federal form 1099
  31. 151-5862e · Vermont Veterans’ Fund checkoff
  32. 151-5862f · Vermont Green Up checkoff
  33. 151-5863 · Additional returns
  34. 151-5864 · Failure to file a return; petition and computation of tax
  35. 151-5865 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(g), eff. May 7,…
  36. 151-5866 · Supplemental information; changes in federal tax liability…
  37. 151-5866a · Reporting adjustments to federal taxable income and federal…
  38. 151-5867 · Form and verification of returns
  39. 151-5868 · Extension of time for filing of returns
  40. 151-5869 · Repealed. 1997, No. 156 (Adj. Sess.), § 37
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