PocketLaw | Vermont Statutes | Income Taxes

Income Taxes

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Definitions

Income taxation of parties to a civil union

Statutory purposes

Repealed. 1991, No. 186 (Adj. Sess.), § 8(a), eff. May 7, 1992.

Inconsistent provisions

Purpose

Name of tax

Tax on income of individuals, estates, and trusts

Vermont income of individuals, estates, and trusts

Adoption of federal income tax laws

Credit for taxes paid to other states and provinces

Credit for Vermont higher education investment plan contributions

Credit for income from commercial film production [Section 5826 repealed for tax years beginning on and after January 1, 2013]

Repealed. 1989, No. 119, § 23(b), eff. June 22, 1989.

Mobile home park sale; capital gain credit

Repealed. 1991, No. 32, § 7, eff. May 18, 1991.

Earned income tax credit

Low-income child and dependent care credit

Repealed. 1993, No. 210 (Adj. Sess.), § 40, eff. Jan. 1, 1994.

Repealed. 1977, No. 116 (Adj. Sess.), eff. Jan. 27, 1978.

Interest tax

Tax credits; Entrepreneurs' Seed Capital Fund

Tax credits; charitable investments in housing

Deferral of income taxation; combat zone duty

Social Security income

Name of tax

Tax on income of corporations

Digital business entity franchise tax

Allocation and apportionment of income

Allocation and apportionment of income

Computation of gains and losses

Construction of subchapter

Franchise tax on financial institutions

Repealed. 2003, No. 152 (Adj. Sess.), § 8.

Digital business entity election

Requirement and rate of withholding

Return and payment of withheld taxes

Failure to account; maintenance of trust account

Liability; penalty; trust for the State

Repealed. 1991, No. 186 (Adj. Sess.), § 8(e), eff. May 7, 1992.

Repealed. 1991, No. 186 (Adj. Sess.), § 8(f), eff. May 7, 1992.

Withholding on sales or exchanges of real estate

Definitions

Payment of estimated income tax

Sections
5853, 5854 Repealed

1989, No. 119, Section 6, eff. June 22, 1989.

Payments as tax liability

Declaration of estimated tax

Filing dates

Payment dates

Assessment date, penalties, interest

Returns by individuals, trusts, and estates

Returns by partnerships

Returns by corporations

Nongame Wildlife Account checkoff

Children's Trust Fund Account checkoff

Repealed. 2009, No. 160 (Adj. Sess.), § 51(c)(1) repealed effective for taxable years beginning on and after January 1, 2010.

Filing of federal form 1099

Vermont Veterans' Fund checkoff

Vermont Green Up checkoff

Additional returns

Failure to file a return; petition and computation of tax

Repealed. 1991, No. 186 (Adj. Sess.), § 8(g), eff. May 7, 1992.

Supplemental information; changes in federal tax liability or taxable income

Form and verification of returns

Extension of time for filing of returns

Repealed. 1997, No. 156 (Adj. Sess.), § 37.

Reporting use tax on individual income tax returns

Payments by individuals, trusts, and estates

Payment by corporations

Extension of time for payment

Method of payment

Repealed. 1997, No. 156 (Adj. Sess.), § 37.

Repealed. 1997, No. 156 (Adj. Sess.), § 37.

Time limitation on notices of deficiency and assessment of penalty and interest

Determination of deficiency, refund, or assessment

Refunds; petitions for refunds

Procedure for hearings by Commissioner; appeals

Payment and collection of deficiencies and assessments; jeopardy notices

Remedy exclusive; determination final

Determination of taxable income and income tax liability under the laws of the United States

Tax a debt to the State

Action to collect taxes; limitations

Levy for nonpayment

Liability for failure or delinquency

Tax liability as property lien

Consent to use or disclosure of information

Persons preparing returns

Exceptions

Definitions; federal conformity

Taxation of an S corporation and its shareholders

Repealed. 2015, No. 134 (Adj. Sess.), § 13, eff. May 25, 2016.

Part-year residence

Returns and mandatory payments

Minimum tax

Tax credits

Returns and mandatory payments

Minimum tax

Financial services development tax credit

Sections
5923, 5924 Omitted

5923, 5924 Omitted.

Repealed. 2015, No. 57, § 98, effective June 11, 2015.

Repealed. 2005, No. 75, § 16, eff. June 23, 2005.

Sections
5927, 5928 Repealed

2005, No. 75, Section 16, eff. June 23, 2005.

Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006.

Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006.

Sections
5930a, 5930b Repealed

2015, No. 157 (Adj. Sess.), Section H.11, eff. January 1, 2017.

Definitions

Eligibility and administration

Sections
5930c-5930i Repealed

2005, No. 184 (Adj. Sess.), Section 4(a), eff. January 1, 2017.

Downtown and Village Center Program tax credits

Repealed. 2005, No. 184 (Adj. Sess.), § 4(a), eff. January 1, 2017.

Claims; availability

Limitations

Recapture

Research and development tax credit

Repealed. 2005, No. 184 (Adj. Sess.), § 16.

Repealed. 2005, No. 184 (Adj. Sess.), § 4(a), eff. January 1, 2017.

Machinery and equipment tax credit

Repealed. 2005, No. 183 (Adj. Sess.), § 16(b).

Recently deployed veteran tax credit

Sections
5930p-5930r Repealed

2005, No. 183 (Adj. Sess.), Section 16(b).

Repealed. 2005, No. 207 (Adj. Sess.), § 12, eff. May 31, 2006.

Tax credit for affordable housing

Repealed. 2009, No. 1 (Sp. Sess.), § H.28(a), eff. January 1, 2010.

Sections
5930w-5930x Repealed

2005, No. 184 (Adj. Sess.), Section 4(a), eff. January 1, 2017.

Wood products manufacture tax credit [Section 5930y repealed effective January 1, 2014; shall apply to taxable years beginning on or after July 1, 2005 and no credit under this section shall be available for any taxable year beginning on or after January 1, 2014 ** See note below.]

Repealed. 2019, No. 51, § 40(1), eff. Jan. 1, 2019.

Short title

Definitions

Collection of debts through setoff

Procedure for setoff

Joint returns

Hearing procedure

Priorities in claims to setoff

Collection assistance fees

Confidentiality exemption; nondisclosure

Rules and regulations

Procedure for setoff of Court judgments

Offset for taxes owed in another state; reciprocity

Definitions; general provisions

Imposition of tax

Exemptions

Filing of return and payment of tax