Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 10552
Definitions
As used in this chapter:
# (1)
“Covered wages” means wages paid to an employee by an employer.
# (2)
“Employee” means an individual who receives payments with respect to services performed for an employer from which the employer is required to withhold Vermont income tax pursuant to chapter 151, subchapter 4 of this title.
# (3)
“Employer” means a person who employs one or more employees who is required to withhold income tax from wages paid to the employees pursuant to chapter 151, subchapter 4 of this title.
# (4)
“Self-employed individual” means an individual who earns self- employment income.
# (5)
“Self-employment income” has the same meaning as in 26 U.S.C. § 1402.
# (6)
“Wages” means payments that are included in the definition of wages set forth in 26 U.S.C. § 3401. (
Source: view the official text
In this chapter (4 sections)
- 246-10551 · Purpose
- 246-10552 · Definitions
- 246-10553 · Contribution; rate; collection
- 246-10554 · Child Care Contribution Special Fund