32 V.S.A. § 5838: Digital business entity election
Where this section sits in the code
- Title 32: Taxation and Finance
- Chapter 151: Income Taxes
- Subchapter 003: TAXATION OF CORPORATIONS
A corporation shall not be subject to the tax imposed by section 5832 of this title if the corporation qualifies as and elects to be taxed as a digital business entity for the taxable year.
Collected 2026-09-05T17:17:10Z. Source file · JSON