{"data":{"id":"us-vt/32-v.s.a.-3001","jurisdiction":"us-vt","citation":"32 V.S.A. § 3001","heading":"Taxation","body":"(a) “Person” as used in Parts 2, 4, and 5 of this subtitle shall include a partnership, association, corporation, or limited liability company.\n(b) “Party to a civil union” is defined for purposes of this title as under 15 V.S.A. § 1201(5).\n(c) “Laws of the United States,” “federal tax laws,” and other references to U.S. tax law shall mean U.S. tax law applied as if federal law recognized a civil union in the same manner as Vermont law.","path":["Title 32: Taxation and Finance","Chapter 101: Construction"],"source_url":"https://legislature.vermont.gov/statutes/section/32/101/03001","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"a85c823046e2ed995e6e587a8eaf685d8c252c88024fb64c8f994c7ba4bec532","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-1763","next":"us-vt/32-v.s.a.-3002"},"notice":"GroundRules: Original legal text. Not legal advice."}