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The Vermont Statutes Online

 

Title 32 : Taxation and Finance

Chapter 151 : INCOME TAXES

Subchapter 010A : TAXATION OF S CORPORATIONS

(Cite as: 32 V.S.A. § 5915)
  • § 5915. Minimum tax

    An S corporation which is subject to the provisions of section 5914 of this title shall pay an annual tax of $250.00 to the Commissioner of Taxes on or before the due date prescribed for the filing of S corporation returns under subsection 6072(b) of the Internal Revenue Code. (Added 1995, No. 169 (Adj. Sess.), § 21, eff. May 15, 1996; amended 1997, No. 71 (Adj. Sess.), § 27a(a), eff. March 11, 1998; 2015, No. 134 (Adj. Sess.), § 14, eff. May 25, 2016.)