(a) As used in this subchapter, all terms defined in 10 V.S.A. § 6602 shall have the same meaning that they have for purposes of 10 V.S.A. chapter 159.

(b) To the extent that they are not in conflict with the provisions of this section, the provisions of subchapters 1, 6, 7, 8, 9, and 10 of this chapter shall apply to the tax imposed by this subchapter. (Added 1987, No. 78, § 17.)