{"data":{"id":"us-vt/32-v.s.a.-5838","jurisdiction":"us-vt","citation":"32 V.S.A. § 5838","heading":"Digital business entity election","body":"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.","path":["Title 32: Taxation and Finance","Chapter 151: Income Taxes","Subchapter 003: TAXATION OF CORPORATIONS"],"source_url":"https://legislature.vermont.gov/statutes/section/32/151/05838","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"34b371ce32176d602f1b0653295c47f24572c169db08724759c10a8c6990b17a","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-5837","next":"us-vt/32-v.s.a.-5841"},"notice":"GroundRules: Original legal text. Not legal advice."}