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
:
GENERAL PROVISIONS
(Cite as: 32 V.S.A. § 8101)
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§ 8101. Imposition of tax
A State tax for the payment of State expenses is hereby assessed upon the property,
business, or corporate franchises of railroad, insurance, guaranty, transportation,
mortgage, loan, or investment companies and shall be payable in money to the Commissioner
of Taxes for the use of the State as hereinafter provided. (Amended 1997, No. 156 (Adj. Sess.), § 10, eff. April 29, 1998.)