{"data":{"id":"us-vt/32-v.s.a.-8551","jurisdiction":"us-vt","citation":"32 V.S.A. § 8551","heading":"Imposition, rate, and basis of tax","body":"A domestic or foreign insurance company, association, or society, other than life, or a surety or guaranty company, doing business in this State, shall pay a tax to the State, which is hereby assessed at the rate of two percent per annum on the gross amount of premiums and assessments written on its business in this State, but not including premiums received for reinsurance. A domestic or foreign life insurance company doing business in this State shall pay a tax to the State, which is hereby assessed at the rate of two percent per annum on the gross amount of premiums and assessments collected on its business in this State, but not including premiums received for reinsurance.","path":["Title 32: Taxation and Finance","Chapter 211: Corporation Taxes","Subchapter 007: INSURANCE COMPANIES"],"source_url":"https://legislature.vermont.gov/statutes/section/32/211/08551","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"2aa2cd4636bb22f903614cf5e0e45c4eb36039ab6a0b7e0c86bf0067ca191d78","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-8523","next":"us-vt/32-v.s.a.-8552"},"notice":"GroundRules: Original legal text. Not legal advice."}