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Searching 2023-2024 Session

The Vermont Statutes Online

The Vermont Statutes Online have been updated to include the actions of the 2023 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

(Cite as: 32 V.S.A. § 5812)
  • § 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.)