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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 5915

Minimum tax

Official textlegislature.vermont.gov

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.)

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In this chapter (40 sections)
  1. 151-5882 · Time limitation on notices of deficiency and assessment of…
  2. 151-5883 · Determination of deficiency, refund, or assessment
  3. 151-5884 · Refunds; petitions for refunds
  4. 151-5885 · Procedure for hearings by Commissioner; appeals
  5. 151-5886 · Payment and collection of deficiencies and assessments;…
  6. 151-5887 · Remedy exclusive; determination final
  7. 151-5888 · Determination of taxable income and income tax liability…
  8. 151-5891 · Tax a debt to the State
  9. 151-5892 · Action to collect taxes; limitations
  10. 151-5893 · Levy for nonpayment
  11. 151-5894 · Liability for failure or delinquency
  12. 151-5895 · Tax liability as property lien
  13. 151-5901 · Consent to use or disclosure of information
  14. 151-5902 · Persons preparing returns
  15. 151-5903 · Exceptions
  16. 151-5910 · Definitions; federal conformity
  17. 151-5911 · Taxation of an S corporation and its shareholders
  18. 151-5912 · Repealed. 2015, No. 134 (Adj. Sess.), § 13, eff. May 25, 2016
  19. 151-5913 · Part-year residence
  20. 151-5914 · Returns and mandatory payments
  21. 151-5915 · Minimum tax
  22. 151-5916 · Tax credits
  23. 151-5920 · Returns and mandatory payments
  24. 151-5921 · Minimum tax
  25. 151-5922 · Financial services development tax credit
  26. 151-5923 · 151-5923
  27. 151-5925 · Repealed. 2015, No. 57, § 98, effective June 11, 2015
  28. 151-5926 · Repealed. 2005, No. 75, § 16, eff. June 23, 2005
  29. 151-5927 · 151-5927
  30. 151-5929 · Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006
  31. 151-5930 · Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006
  32. 151-5930a · 151-5930a
  33. 151-5930c · 151-5930c
  34. 151-5930j · Repealed. 2005, No. 184 (Adj. Sess.), § 16
  35. 151-5930k · Repealed. 2005, No. 184 (Adj. Sess.), § 4(a), eff. January…
  36. 151-5930n · Repealed. 2005, No. 183 (Adj. Sess.), § 16(b)
  37. 151-5930p · 151-5930p
  38. 151-5930t · Repealed. 2005, No. 207 (Adj. Sess.), § 12, eff. May 31,…
  39. 151-5930u · Tax credit for affordable housing
  40. 151-5930v · Repealed. 2009, No. 1 (Sp. Sess.), § H.28(a), eff. January…
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