32 V.S.A. § 5868 — Extension of time for filing of returns

The Commissioner may extend the time within which a taxpayer is required to file a
return. The Commissioner shall extend the time for filing a taxpayer’s Vermont income
tax return to the extended date for filing the United States income tax return if
the taxpayer has been granted either an automatic or a good cause extension of time
for filing the United States income tax return, except that the time for filing a
corporation’s Vermont income tax return shall be extended to one month after the extended
date for filing the United States income tax return. An extension of the time in which
to file a return will not result in a corresponding extension of the time for the
payment of the tax liability with respect to which the return is filed. (