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The Vermont Statutes Online

 

Title 32 : Taxation and Finance

Chapter 101 : CONSTRUCTION

(Cite as: 32 V.S.A. § 3001)
  • § 3001. Taxation

    (a) “Person” as used in Parts 2, 4, and 5 of this subtitle shall include a partnership, association, corporation, or limited liability company.

    (b) “Party to a civil union” is defined for purposes of this title as under 15 V.S.A. § 1201(5).

    (c) “Laws of the United States,” “federal tax laws,” and other references to U.S. tax law shall mean U.S. tax law applied as if federal law recognized a civil union in the same manner as Vermont law. (Amended 1997, No. 50, § 8, eff. June 26, 1997; 1999, No. 91 (Adj. Sess.), § 20; 2001, No. 140 (Adj. Sess.), § 18, eff. June 21, 2002.)