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Searching 2019-2020 Session

The Vermont Statutes Online

 

Title 32 : Taxation and Finance

Chapter 151 : INCOME TAXES

Subchapter 007 : PAYMENT OF INCOME TAXES

(Cite as: 32 V.S.A. § 5871)
  • § 5871. Payments by individuals, trusts, and estates

    In the case of individuals, trusts, and estates, the income tax liability imposed by this chapter shall be discharged as follows:

    (1) In the case of those taxpayers whose wages are subject to withholding, by periodic withholding within the taxable year for which the tax is imposed, or within such longer period as the Commissioner by regulation may prescribe;

    (2) In the case of those taxpayers required to make installment payments of estimated non-withheld tax under subchapter 5 of this chapter by those payments;

    (3) All income tax liabilities not theretofore discharged by withholding or installment payments shall be paid on or before the date when the return of the taxpayer for the taxable year is required to be filed. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.)