Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 5915 — Minimum tax

An S corporation that is subject to the provisions of section 5914 of this title shall pay an annual tax of $250.00 to the Commissioner of Taxes on or before the
due date prescribed for the filing of S corporation returns under subsection 6072(b) of the Internal Revenue Code. (

Last amended: Added 1995, No. 169 (Adj. Sess.), § 21, eff. May 15, 1996; amended 1997, No. 71 (Adj. Sess.), § 27a(a), eff. March 11, 1998; 2015, No. 134 (Adj. Sess.), § 14, eff. May 25, 2016.)

Source: official text