The Vermont Statutes Online
The Vermont Statutes Online does not include the actions of the 2024 session of the General Assembly. We expect them to be updated by November 1st.
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 211: Corporation Taxes
- Subchapter 001: General Provisions
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§ 8101. Imposition of tax
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§ 8102. Taxes a lien
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§ 8121. Formulation and distribution of returns
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§ 8122. Execution of returns
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§ 8123. Time and place of filing
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§ 8124. Time for payment of tax
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§ 8141. Examination of documents
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§ 8142. Examination of officers, agents, and stockholders
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§ 8143. Form and service of citation for examination
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§ 8144. Witness fees
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§ 8145. Failure to appear, be sworn, or testify
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§ 8146. Additional tax; refunds
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§ 8147. False swearing outside the State
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§ 8148. False swearing
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§ 8162. Foreign corporations
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§ 8171. Recovery of taxes and penalties
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§ 8172. Inconsistent laws repealed
- Subchapter 002: Railroads
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§ 8211. Rate of tax and time of payment
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§ 8212. Liability of lessees
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§ 8241. Annual report required; contents
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§ 8242. Reports on fiscal year basis
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§ 8261. Railroad property
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§ 8281. Railroad operating wholly in State
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§ 8282. Road operating within and outside the State
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§ 8283. Single or separate appraisals
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§ 8284. Appraised value as true value
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§ 8285. Defective, insufficient, or invalid appraisals
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§ 8286. Property exempt from appraisal
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§§ 8301-8306. Repealed. 1997, No. 156 (Adj. Sess.), § 11, eff. April 29, 1998.
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§ 8321. General rule
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§ 8322. Subsequent appraisals
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§ 8341. Record of appraisals
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§ 8342. Sufficiency of record and notice
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§ 8343. Notice of appraisal; time appraisal in force
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§ 8344. Definition of representative; notice
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§ 8361. General rules for appeals
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§ 8362. Procedure
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§ 8363. Appraisal invalid in part
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§§ 8391-8393. Repealed. 1961, No. 275, § 4, eff. Aug. 1, 1961.
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§ 8394. Petition and hearing for relief from taxes
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§ 8395. Findings
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§ 8396. Reducing tax claims in reorganization plans
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§ 8397. Acceptance of plan
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§ 8398. Revocation of waiver or compromise upon failure of railroad
- Subchapter 003: Steamboat, Car, and Transportation Companies
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§§ 8431-8435. Repealed. 2006, No. 152 (Adj. Sess.), § 9, eff. June 7, 2006.
- Subchapter 004: Express Companies
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§ 8461. Repealed. 1997, No. 156 (Adj. Sess.), § 18, eff. April 29, 1998.
- Subchapter 005: Telegraph Companies
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§§ 8491-8493. Repealed. 1997, No. 156 (Adj. Sess.), § 18, eff. April 29, 1998.
- Subchapter 006: Telephone Companies
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§ 8521. Imposition and rate of tax
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§ 8522. Alternative tax
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§ 8523. Repealed. 1987, No. 210 (Adj. Sess.), § 3.