32 V.S.A. § 5871 — Payments by individuals, trusts, and estates

In the case of individuals, trusts, and estates, the income tax liability imposed
by this chapter shall be discharged as follows:
(1) In the case of those taxpayers whose wages are subject to withholding, by periodic
withholding within the taxable year for which the tax is imposed, or within such longer
period as the Commissioner by regulation may prescribe.
(2) In the case of those taxpayers required to make installment payments of estimated
non-withheld tax under subchapter 5 of this chapter by those payments.
(3) All income tax liabilities not theretofore discharged by withholding or installment
payments shall be paid on or before the date when the return of the taxpayer for the
taxable year is required to be filed. (