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Searching 2019-2020 Session

The Vermont Statutes Online

 

Title 32 : Taxation and Finance

Chapter 151 : INCOME TAXES

Subchapter 001 : DEFINITIONS; GENERAL PROVISIONS

(Cite as: 32 V.S.A. § 5819)
  • § 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.)