32 V.S.A. § 8242 — Reports on fiscal year basis

The Commissioner may permit a person or corporation required to report to him or her
under the provisions of section 8241 of this title, which has an established system of bookkeeping or accounting covering a fiscal year
ending at a time other than December 31, to make its report covering its fiscal year
last prior to the time of making such report in lieu of the fiscal year ending December
31. (Amended 1975, No. 43, § 2, eff. April 14, 1975.)