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The Vermont Statutes Online

 

Title 32 : Taxation and Finance

Chapter 151 : INCOME TAXES

Subchapter 002 : TAXATION OF INDIVIDUALS, TRUSTS, AND ESTATES

(Cite as: 32 V.S.A. § 5830d)
  • § 5830d. Deferral of income taxation; combat zone duty

    The provisions of 26 U.S.C. § 7508 shall apply to this chapter for the benefit of:

    (1) individuals called up for full-time active military duty as the result of the existence of a military conflict in an area designated as a combat zone by the President of the United States, regardless of whether such duty is performed within the combat zone; and

    (2) individuals serving in an area treated by federal law in the same manner as if it were a combat zone. (Added 1991, No. 110, § 2, eff. June 28, 1991; amended 1995, No. 169 (Adj. Sess.), § 25, eff. May 15, 1996.)