Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 5872
Payment by corporations
Official textlegislature.vermont.gov
In the case of corporations, if the income tax liability is, or is expected to be, in excess of $500.00, the income tax liability imposed by this chapter shall be discharged in accordance with subchapter 5A of this chapter; any balance due shall be paid on or before the date on which the return of the corporation for the taxable year is required to be filed (determined with regard to any extension of time for filing).
Payments made under extension are subject to interest pursuant to section 5868 of this title. (
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In this chapter (40 sections)
- 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- 151-5862c · Repealed. 2009, No. 160 (Adj. Sess.), § 51(c)(1) repealed…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- 151-5865 · Repealed. 1991, No. 186 (Adj.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
- 151-5869 · Repealed. 1997, No. 156 (Adj. Sess.), § 37
- 151-5870 · Reporting use tax on individual income tax returns
- 151-5871 · Payments by individuals, trusts, and estates
- 151-5872 · Payment by corporations
- 151-5873 · Extension of time for payment
- 151-5874 · Method of payment
- 151-5875 · Repealed. 1997, No. 156 (Adj. Sess.), § 37
- 151-5881 · Repealed. 1997, No. 156 (Adj. Sess.), § 37
- 151-5882 · Time limitation on notices of deficiency and assessment of…
- 151-5883 · Determination of deficiency, refund, or assessment
- 151-5884 · Refunds; petitions for refunds
- 151-5885 · Procedure for hearings by Commissioner; appeals
- 151-5886 · Payment and collection of deficiencies and assessments;…
- 151-5887 · Remedy exclusive; determination final
- 151-5888 · Determination of taxable income and income tax liability…
- 151-5891 · Tax a debt to the State
- 151-5892 · Action to collect taxes; limitations
- 151-5893 · Levy for nonpayment
- 151-5894 · Liability for failure or delinquency
- 151-5895 · Tax liability as property lien
- 151-5901 · Consent to use or disclosure of information
- 151-5902 · Persons preparing returns
- 151-5903 · Exceptions