The Vermont Statutes Online

Title 32: Taxation and Finance

Chapter 211: Corporation Taxes

• Subchapter 001: GENERAL PROVISIONS
•    § 8101. Imposition of tax

•    § 8102. Taxes a lien

•    § 8121. Formulation and distribution of returns

•    § 8122. Execution of returns

•    § 8123. Time and place of filing

•    § 8124. Time for payment of tax

•    § 8141. Examination of documents

•    § 8142. Examination of officers, agents, and stockholders

•    § 8143. Form and service of citation for examination

•    § 8144. Witness fees

•    § 8145. Failure to appear, be sworn, or testify

•    § 8146. Additional tax; refunds

•    § 8147. False swearing outside the State

•    § 8148. False swearing

•    § 8162. Foreign corporations

•    § 8171. Recovery of taxes and penalties

•    § 8172. Inconsistent laws repealed

• Subchapter 002: RAILROADS
•    § 8211. Rate of tax and time of payment

•    § 8212. Liability of lessees

•    § 8241. Annual report required; contents

•    § 8242. Reports on fiscal year basis

•    § 8261. Railroad property

•    § 8281. Railroad operating wholly in State

•    § 8282. Road operating within and outside the State

•    § 8283. Single or separate appraisals

•    § 8284. Appraised value as true value

•    § 8285. Defective, insufficient, or invalid appraisals

•    § 8286. Property exempt from appraisal

•    §§ 8301-8306. Repealed. 1997, No. 156 (Adj. Sess.), § 11, eff. April 29, 1998.

•    § 8321. General rule

•    § 8322. Subsequent appraisals

•    § 8341. Record of appraisals

•    § 8342. Sufficiency of record and notice

•    § 8343. Notice of appraisal; time appraisal in force

•    § 8344. Definition of representative; notice

•    § 8361. General rules for appeals

•    § 8362. Procedure

•    § 8363. Appraisal invalid in part

•    §§ 8391-8393. Repealed. 1961, No. 275, § 4, eff. Aug. 1, 1961.

•    § 8394. Petition and hearing for relief from taxes

•    § 8395. Findings

•    § 8396. Reducing tax claims in reorganization plans

•    § 8397. Acceptance of plan

•    § 8398. Revocation of waiver or compromise upon failure of railroad

• Subchapter 003: STEAMBOAT, CAR, AND TRANSPORTATION COMPANIES
•    §§ 8431-8435. Repealed. 2006, No. 152 (Adj. Sess.), § 9, eff. June 7, 2006.

• Subchapter 004: EXPRESS COMPANIES
•    § 8461. Repealed. 1997, No. 156 (Adj. Sess.), § 18, eff. April 29, 1998.

• Subchapter 005: TELEGRAPH COMPANIES
•    §§ 8491-8493. Repealed. 1997, No. 156 (Adj. Sess.), § 18, eff. April 29, 1998.

• Subchapter 006: TELEPHONE COMPANIES
•    § 8521. Imposition and rate of tax [Repealed effective July 1, 2025]

•    § 8522. Alternative tax [Repealed effective January 1, 2026]

•    § 8523. Repealed. 1987, No. 210 (Adj. Sess.), § 3.

• Subchapter 007: INSURANCE COMPANIES
•    § 8551. Imposition, rate, and basis of tax

•    § 8552. Returns

•    § 8553. Time of payment

•    § 8554. Deductions

•    § 8555. Reciprocal provisions

•    § 8556. Exemption

•    § 8557. Vermont Fire Service Training Council

Full Text of Chapter