Vermont · Through 2025 session

32 V.S.A. § 5915: Minimum tax

Where this section sits in the code

Title 32: Taxation and Finance
Chapter 151: Income Taxes
Subchapter 010A: TAXATION OF S CORPORATIONS

An S corporation that is subject to the provisions of section 5914 of this title shall pay an annual tax of $250.00 to the Commissioner of Taxes on or before the due date prescribed for the filing of S corporation returns under subsection 6072(b) of the Internal Revenue Code.

Collected 2026-09-05T17:17:10Z. Source file · JSON

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