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Searching 2025-2026 Session
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The Vermont Statutes Online

The Statutes below include the actions of the 2025 session of the General Assembly.

NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.

Title 32: Taxation and Finance

Chapter 151: Income Taxes

  • Subchapter 001: DEFINITIONS; GENERAL PROVISIONS
  •    § 5811. Definitions

  •    § 5812. Income taxation of parties to a civil union

  •    § 5813. Statutory purposes

  •    §§ 5814-5818. Repealed. 1991, No. 186 (Adj. Sess.), § 8(b), eff. May 7, 1992.

  •    § 5815. Repealed.

  •    § 5816. Repealed. 1991, No. 186 (Adj. Sess.), § 3(b), eff. May 7, 1992.

  •    § 5817. Repealed. 1991, No. 186 (Adj. Sess.), § 8(c), eff. May 7, 1992.

  •    § 5818. Repealed. 1991, No. 186 (Adj. Sess.), § 8(d), eff. May 7, 1992.

  •    § 5819. Inconsistent provisions

  •    § 5820. Purpose


  • Subchapter 002: TAXATION OF INDIVIDUALS, TRUSTS, AND ESTATES
  •    § 5821. Name of tax

  •    § 5822. Tax on income of individuals, estates, and trusts

  •    § 5823. Vermont income of individuals, estates, and trusts

  •    § 5824. Adoption of federal income tax laws

  •    § 5825. Credit for taxes paid to other states and provinces

  •    § 5825a. Credit for Vermont Higher Education Investment Plan contributions

  •    § 5826. Repealed. 2009, No. 160 (Adj. Sess.), § 51(a)(2), eff. Jan. 1, 2013.

  •    § 5827. Repealed. 1989, No. 119, § 23(b), eff. June 22, 1989.

  •    § 5828. Mobile home park sale; capital gain credit

  •    § 5828a. Repealed. 1991, No. 32, § 7, eff. May 18, 1991.

  •    § 5828b. Earned income tax credit

  •    § 5828c. Child and dependent care credit

  •    §§ 5829, 5930. Repealed. 1993, No. 210 (Adj. Sess.), § 40, eff. Jan. 1, 1994.

  •    § 5830. Taxpayer identification numbers; credits

  •    § 5830a. Interest tax

  •    § 5830b. Tax credits; Entrepreneurs' Seed Capital Fund

  •    § 5830c. Tax credits; charitable investments in housing

  •    § 5830d. Deferral of income taxation; combat zone duty

  •    § 5830e. Retirement income; Social Security income

  •    § 5830f. Vermont child tax credit

  •    § 5830g. Vermont veteran tax credit


  • Subchapter 003: TAXATION OF CORPORATIONS
  •    § 5831. Name of tax

  •    § 5832. Tax on income of corporations

  •    § 5832a. Digital business entity franchise tax

  •    § 5833. Allocation and apportionment of income

  •    § 5834. Computation of gains and losses

  •    § 5835. Construction of subchapter

  •    § 5836. Franchise tax on financial institutions

  •    § 5837. Repealed. 2003, No. 152 (Adj. Sess.), § 8.

  •    § 5838. Digital business entity election


  • Subchapter 004: WITHHOLDING OF TAXES AT SOURCE
  •    § 5841. Requirement and rate of withholding

  •    § 5842. Return and payment of withheld taxes

  •    § 5843. Failure to account; maintenance of trust account

  •    § 5844. Liability; penalty; trust for the State

  •    §§ 5845, 5846. Repealed. 1991, No. 186 (Adj. Sess.), § 8(e), eff. May 7, 1992.

  •    § 5846. Repealed. 1991, No. 186 (Adj. Sess.), § 8(f), eff. May 7, 1992.

  •    § 5847. Withholding on sales or exchanges of real estate


  • Subchapter 005: ESTIMATIONS OF NONWITHHELD INCOME TAX
  •    § 5851. Definitions

  •    § 5852. Payment of estimated income tax

  •    §§ 5853, 5854. Repealed. 1989, No. 119, § 6, eff. June 22, 1989.

  •    § 5855. Payments as tax liability


  • Subchapter 005A: QUARTERLY FILING AND PAYMENT
  •    § 5856. Declaration of estimated tax

  •    § 5857. Filing dates

  •    § 5858. Payment dates

  •    § 5859. Assessment date, penalties, interest


  • Subchapter 006: RETURNS
  •    § 5861. Returns by individuals, trusts, and estates

  •    § 5861a. Returns by partnerships

  •    § 5862. Returns by corporations

  •    § 5862a. Nongame Wildlife Account checkoff

  •    § 5862b. Vermont Children's Trust Foundation checkoff

  •    § 5862c. Repealed. 2009, No. 160 (Adj. Sess.), § 51(c)(1) repealed effective for taxable years beginning on and after January 1, 2010.

  •    § 5862d. Filing of federal form 1099

  •    § 5862e. Vermont Veterans' Fund checkoff

  •    § 5862f. Vermont Green Up checkoff

  •    § 5863. Additional returns

  •    § 5864. Failure to file a return; petition and computation of tax

  •    § 5865. Repealed. 1991, No. 186 (Adj. Sess.), § 8(g), eff. May 7, 1992.

  •    § 5866. Supplemental information; changes in federal tax liability or taxable income

  •    § 5866a. Reporting adjustments to federal taxable income and federal partnership audits

  •    § 5867. Form and verification of returns

  •    § 5868. Extension of time for filing of returns

  •    § 5869. Repealed. 1997, No. 156 (Adj. Sess.), § 37.

  •    § 5870. Reporting use tax on individual income tax returns


  • Subchapter 007: PAYMENT OF INCOME TAXES
  •    § 5871. Payments by individuals, trusts, and estates

  •    § 5872. Payment by corporations

  •    § 5873. Extension of time for payment

  •    § 5874. Method of payment

  •    § 5875. Repealed. 1997, No. 156 (Adj. Sess.), § 37.


  • Subchapter 008: DEFICIENCIES, ASSESSMENTS, REFUNDS, AND APPEALS
  •    § 5881. Repealed. 1997, No. 156 (Adj. Sess.), § 37.

  •    § 5882. Time limitation on notices of deficiency and assessment of penalty and interest

  •    § 5883. Determination of deficiency, refund, or assessment

  •    § 5884. Refunds; petitions for refunds

  •    § 5885. Procedure for hearings by Commissioner; appeals

  •    § 5886. Payment and collection of deficiencies and assessments; jeopardy notices

  •    § 5887. Remedy exclusive; determination final

  •    § 5888. Determination of taxable income and income tax liability under the laws of the United States


  • Subchapter 009: ENFORCEMENT AND COLLECTION
  •    § 5891. Tax a debt to the State

  •    § 5892. Action to collect taxes; limitations

  •    § 5893. Levy for nonpayment

  •    § 5894. Liability for failure or delinquency

  •    § 5895. Tax liability as property lien


  • Subchapter 010: CONFIDENTIAL PREPARATION OF RETURNS
  •    § 5901. Consent to use or disclosure of information

  •    § 5902. Persons preparing returns

  •    § 5903. Exceptions


  • Subchapter 010A: TAXATION OF S CORPORATIONS
  •    § 5910. Definitions; federal conformity

  •    § 5911. Taxation of an S corporation and its shareholders

  •    § 5912. Repealed. 2015, No. 134 (Adj. Sess.), § 13, eff. May 25, 2016.

  •    § 5913. Part-year residence

  •    § 5914. Returns and mandatory payments

  •    § 5915. Minimum tax

  •    § 5916. Tax credits


  • Subchapter 010B: TAXATION OF PARTNERSHIPS AND LIMITED LIABILITY COMPANIES
  •    § 5920. Returns and mandatory payments

  •    § 5921. Minimum tax


  • Subchapter 011: FINANCIAL SERVICES DEVELOPMENT TAX CREDIT
  •    § 5922. Financial services development tax credit

  •    §§ 5923, 5924. Repealed.


  • Subchapter 011A: TAX CREDITS RELATING TO A JOB DEVELOPMENT ZONE
  •    §§ 5925, 5926. Repealed. 2015, No. 57, § 98, effective June 11, 2015.

  •    § 5926. Repealed. 2005, No. 75, § 16, eff. June 23, 2005.


  • Subchapter 011B: RESEARCH AND DEVELOPMENT TAX CREDIT
  •    §§ 5927, 5928. Repealed. 2005, No. 75, § 16, eff. June 23, 2005.


  • Subchapter 011C: NEW JOBS TAX CREDIT
  •    § 5929. Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006.


  • Subchapter 011D: MANUFACTURER'S INVESTMENT TAX CREDIT
  •    § 5930. Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006.


  • Subchapter 011E: ECONOMIC ADVANCEMENT TAX INCENTIVES
  •    §§ 5930a-5930k. Repealed. 2015, No. 157 (Adj. Sess.), § H.11, eff. January 1, 2017.

  •    §§ 5930c-5930i. Repealed. 2005, No. 184 (Adj. Sess.), § 4(a), eff. January 1, 2017.

  •    § 5930j. Repealed. 2005, No. 184 (Adj. Sess.), § 16.

  •    § 5930k. Repealed. 2005, No. 184 (Adj. Sess.), § 4(a), eff. January 1, 2017.


  • Subchapter 011F: TAX CREDIT FOR REHABILITATION OF HISTORIC BUILDINGS
  •    § 5930n. Repealed. 2005, No. 183 (Adj. Sess.), § 16(b).


  • Subchapter 011G: REHABILITATION TAX CREDIT
  •    §§ 5930p-5930r. Repealed. 2005, No. 183 (Adj. Sess.), § 16(b).


  • Subchapter 011H: TRAINING TAX CREDIT
  •    § 5930t. Repealed. 2005, No. 207 (Adj. Sess.), § 12, eff. May 31, 2006.


  • Subchapter 011I: AFFORDABLE HOUSING TAX CREDIT
  •    § 5930u. Tax credit for affordable housing

  •    §§ 5930v-5930x. Repealed. 2009, No. 1 (Sp. Sess.), § H.28(a), eff. January 1, 2010.

  •    §§ 5930w-5930x. Repealed. 2005, No. 184 (Adj. Sess.), § 4(a), eff. January 1, 2017.

  •    § 5930y. Repealed. 2013, No 73, § 24, eff. January 1, 2014.

  •    § 5930z. Repealed. 2019, No. 51, § 40(1), eff. Jan. 1, 2019.


  • Subchapter 011J: VERMONT DOWNTOWN AND VILLAGE CENTER TAX CREDIT PROGRAM
  •    § 5930aa. Definitions

  •    § 5930bb. Eligibility and administration

  •    § 5930cc. Downtown and Village Center Program tax credits

  •    § 5930dd. Claims; availability

  •    § 5930ee. Limitations

  •    § 5930ff. Recapture


  • Subchapter 011L: RESEARCH AND DEVELOPMENT TAX CREDIT
  •    § 5930ii. Research and development tax credit


  • Subchapter 011M: MACHINERY AND EQUIPMENT INVESTMENT TAX CREDIT
  •    § 5930ll. Machinery and equipment tax credit [Applicable to taxable years beginning on and after January 1, 2012 and repealed effective July 1, 2030]

  •    § 5930ll. Repealed. 2009, No. 156 (Adj. Sess.), § H.2, eff. July 1, 2030.


  • Subchapter 011N: RECENTLY DEPLOYED VETERAN TAX CREDIT
  •    § 5930nn. Recently deployed veteran tax credit


  • Subchapter 012: SETOFF DEBT COLLECTION
  •    § 5931. Short title

  •    § 5932. Definitions

  •    § 5933. Collection of debts through setoff

  •    § 5934. Procedure for setoff

  •    § 5935. Joint returns

  •    § 5936. Hearing procedure

  •    § 5937. Priorities in claims to setoff

  •    § 5938. Collection assistance fees

  •    § 5939. Confidentiality exemption; nondisclosure

  •    § 5940. Rules and regulations

  •    § 5941. Procedure for setoff of court judgments

  •    § 5942. Offset for taxes owed in another state; reciprocity


  • Subchapter 013: FRANCHISE TAX ON WASTE FACILITIES
  •    § 5951. Definitions; general provisions

  •    § 5952. Imposition of tax

  •    § 5953. Exemptions

  •    § 5954. Filing of return and payment of tax


Full Text of Chapter

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