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- 32 V.S.A. § 5844 · Liability; penalty; trust for the State
- 32 V.S.A. § 5845 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(e), eff. May 7, 1992.
- 32 V.S.A. § 5846 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(f), eff. May 7, 1992.
- 32 V.S.A. § 5847 · Withholding on sales or exchanges of real estate
- 32 V.S.A. § 5851 · Definitions
- 32 V.S.A. § 5852 · Payment of estimated income tax
- 32 V.S.A. §§ 5853, 5854 · Repealed. 1989, No. 119, § 6, eff. June 22, 1989.
- 32 V.S.A. § 5855 · Payments as tax liability
- 32 V.S.A. § 5856 · Declaration of estimated tax
- 32 V.S.A. § 5857 · Filing dates
- 32 V.S.A. § 5858 · Payment dates
- 32 V.S.A. § 5859 · Assessment date, penalties, interest
- 32 V.S.A. § 5861 · Returns by individuals, trusts, and estates
- 32 V.S.A. § 5861a · Returns by partnerships
- 32 V.S.A. § 5862 · Returns by corporations
- 32 V.S.A. § 5862a · Nongame Wildlife Account checkoff
- 32 V.S.A. § 5862b · Vermont Children’s Trust Foundation checkoff
- 32 V.S.A. § 5862c · Repealed. 2009, No. 160 (Adj. Sess.), § 51(c)(1) repealed effective for taxable years beginning on and after January 1, 2010.
- 32 V.S.A. § 5862d · Filing of federal form 1099
- 32 V.S.A. § 5862e · Vermont Veterans’ Fund checkoff
- 32 V.S.A. § 5862f · Vermont Green Up checkoff
- 32 V.S.A. § 5863 · Additional returns
- 32 V.S.A. § 5864 · Failure to file a return; petition and computation of tax
- 32 V.S.A. § 5865 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(g), eff. May 7, 1992.
- 32 V.S.A. § 5866 · Supplemental information; changes in federal tax liability or taxable income
- 32 V.S.A. § 5866a · Reporting adjustments to federal taxable income and federal partnership audits
- 32 V.S.A. § 5867 · Form and verification of returns
- 32 V.S.A. § 5868 · Extension of time for filing of returns
- 32 V.S.A. § 5869 · Repealed. 1997, No. 156 (Adj. Sess.), § 37.
- 32 V.S.A. § 5870 · Reporting use tax on individual income tax returns
- 32 V.S.A. § 5871 · Payments by individuals, trusts, and estates
- 32 V.S.A. § 5872 · Payment by corporations
- 32 V.S.A. § 5873 · Extension of time for payment
- 32 V.S.A. § 5874 · Method of payment
- 32 V.S.A. § 5875 · Repealed. 1997, No. 156 (Adj. Sess.), § 37.
- 32 V.S.A. § 5881 · Repealed. 1997, No. 156 (Adj. Sess.), § 37.
- 32 V.S.A. § 5882 · Time limitation on notices of deficiency and assessment of penalty and interest
- 32 V.S.A. § 5883 · Determination of deficiency, refund, or assessment
- 32 V.S.A. § 5884 · Refunds; petitions for refunds
- 32 V.S.A. § 5885 · Procedure for hearings by Commissioner; appeals
- 32 V.S.A. § 5886 · Payment and collection of deficiencies and assessments; jeopardy notices
- 32 V.S.A. § 5887 · Remedy exclusive; determination final
- 32 V.S.A. § 5888 · Determination of taxable income and income tax liability under the laws of the United States
- 32 V.S.A. § 5891 · Tax a debt to the State
- 32 V.S.A. § 5892 · Action to collect taxes; limitations
- 32 V.S.A. § 5893 · Levy for nonpayment
- 32 V.S.A. § 5894 · Liability for failure or delinquency
- 32 V.S.A. § 5895 · Tax liability as property lien
- 32 V.S.A. § 5901 · Consent to use or disclosure of information
- 32 V.S.A. § 5902 · Persons preparing returns
- 32 V.S.A. § 5903 · Exceptions
- 32 V.S.A. § 5910 · Definitions; federal conformity
- 32 V.S.A. § 5911 · Taxation of an S corporation and its shareholders
- 32 V.S.A. § 5912 · Repealed. 2015, No. 134 (Adj. Sess.), § 13, eff. May 25, 2016.
- 32 V.S.A. § 5913 · Part-year residence
- 32 V.S.A. § 5914 · Returns and mandatory payments
- 32 V.S.A. § 5915 · Minimum tax
- 32 V.S.A. § 5916 · Tax credits
- 32 V.S.A. § 5920 · Returns and mandatory payments
- 32 V.S.A. § 5921 · Minimum tax
- 32 V.S.A. § 5922 · Financial services development tax credit
- 32 V.S.A. §§ 5923, 5924 · Repealed.
- 32 V.S.A. § 5925 · Repealed. 2015, No. 57, § 98, effective June 11, 2015.
- 32 V.S.A. § 5926 · Repealed. 2005, No. 75, § 16, eff. June 23, 2005.
- 32 V.S.A. §§ 5927, 5928 · Repealed. 2005, No. 75, § 16, eff. June 23, 2005.
- 32 V.S.A. § 5929 · Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006.
- 32 V.S.A. § 5930 · Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006.
- 32 V.S.A. §§ 5930a, 5930b · Repealed. 2015, No. 157 (Adj. Sess.), § H.11, eff. January 1, 2017.
- 32 V.S.A. §§ 5930c-5930i · Repealed. 2005, No. 184 (Adj. Sess.), § 4(a), eff. January 1, 2017.
- 32 V.S.A. § 5930j · Repealed. 2005, No. 184 (Adj. Sess.), § 16.
- 32 V.S.A. § 5930k · Repealed. 2005, No. 184 (Adj. Sess.), § 4(a), eff. January 1, 2017.
- 32 V.S.A. § 5930n · Repealed. 2005, No. 183 (Adj. Sess.), § 16(b).
- 32 V.S.A. §§ 5930p-5930r · Repealed. 2005, No. 183 (Adj. Sess.), § 16(b).
- 32 V.S.A. § 5930t · Repealed. 2005, No. 207 (Adj. Sess.), § 12, eff. May 31, 2006.
- 32 V.S.A. § 5930u · Tax credit for affordable housing
- 32 V.S.A. § 5930v · Repealed. 2009, No. 1 (Sp. Sess.), § H.28(a), eff. January 1, 2010.
- 32 V.S.A. §§ 5930w-5930x · Repealed. 2005, No. 184 (Adj. Sess.), § 4(a), eff. January 1, 2017.
- 32 V.S.A. § 5930y · Repealed. 2013, No 73, § 24, eff. January 1, 2014.
- 32 V.S.A. § 5930z · Repealed. 2019, No. 51, § 40(1), eff. Jan. 1, 2019.
- 32 V.S.A. § 5930aa · Definitions
- 32 V.S.A. § 5930bb · Eligibility and administration
- 32 V.S.A. § 5930cc · Downtown and Village Center Program tax credits
- 32 V.S.A. § 5930dd · Claims; availability
- 32 V.S.A. § 5930ee · Limitations
- 32 V.S.A. § 5930ff · Recapture
- 32 V.S.A. § 5930ii · Research and development tax credit
- 32 V.S.A. § 5930ll · Machinery and equipment tax credit [Applicable to taxable years beginning on and after January 1, 2012 and repealed effective July 1, 2030]
- 32 V.S.A. § 5930ll · Repealed. 2009, No. 156 (Adj. Sess.), § H.2, eff. July 1, 2030.
- 32 V.S.A. § 5930nn · Recently deployed veteran tax credit
- 32 V.S.A. § 5931 · Short title
- 32 V.S.A. § 5932 · Definitions
- 32 V.S.A. § 5933 · Collection of debts through setoff
- 32 V.S.A. § 5934 · Procedure for setoff
- 32 V.S.A. § 5935 · Joint returns
- 32 V.S.A. § 5936 · Hearing procedure
- 32 V.S.A. § 5937 · Priorities in claims to setoff
- 32 V.S.A. § 5938 · Collection assistance fees
- 32 V.S.A. § 5939 · Confidentiality exemption; nondisclosure
- 32 V.S.A. § 5940 · Rules and regulations
- 32 V.S.A. § 5941 · Procedure for setoff of court judgments