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.
Subchapter
001
:
DEFINITIONS; GENERAL PROVISIONS
(Cite as: 32 V.S.A. § 5812)
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§ 5812. Income taxation of parties to a civil union
This chapter shall apply to parties to a civil union or civil marriage and surviving
parties to a civil union or civil marriage as if federal income tax law recognized
a civil union and civil marriage in the same manner as Vermont law. (Added 1999, No. 91 (Adj. Sess.), § 21; amended 2013, No. 73, § 19.)