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. § 5819)
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§ 5819. Inconsistent provisions
Notwithstanding any provision of the statutes of this State to the contrary, no individual,
corporation, or other taxpayer, and no item of income, shall be exempt from taxation
under this chapter unless the individual, corporation, other taxpayer, or item of
income, as the case may be, is expressly exempted from taxation by this chapter. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1967, No. 121, § 2, eff. Jan. 1, 1968 for taxable years beginning on or after Jan. 1, 1968.)