{"data":{"id":"us-vt/32-v.s.a.-5812","jurisdiction":"us-vt","citation":"32 V.S.A. § 5812","heading":"Income taxation of parties to a civil union","body":"This chapter shall apply to parties to a civil union or civil marriage and surviving parties to a civil union or civil marriage as if federal income tax law recognized a civil union and civil marriage in the same manner as Vermont law.","path":["Title 32: Taxation and Finance","Chapter 151: Income Taxes","Subchapter 001: DEFINITIONS; GENERAL PROVISIONS"],"source_url":"https://legislature.vermont.gov/statutes/section/32/151/05812","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"1999cc6c70a70ede64a704ccb6739237598bcc484bbbc138813e396a2d14a72a","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-5811","next":"us-vt/32-v.s.a.-5813"},"notice":"GroundRules: Original legal text. Not legal advice."}