{"data":{"id":"us-vt/32-v.s.a.-5915","jurisdiction":"us-vt","citation":"32 V.S.A. § 5915","heading":"Minimum tax","body":"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.","path":["Title 32: Taxation and Finance","Chapter 151: Income Taxes","Subchapter 010A: TAXATION OF S CORPORATIONS"],"source_url":"https://legislature.vermont.gov/statutes/section/32/151/05915","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"608c84abd47aa12b6f4d246825fb0dd5d61e8c52865989dbc2a92e9742fb3f62","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-5914","next":"us-vt/32-v.s.a.-5916"},"notice":"GroundRules: Original legal text. Not legal advice."}