Vt. Stat. Ann. tit. 32, § 3001
Taxation
Redline — January 1, 2022 → current.View current text →
Current — June 1, 2022
As of January 1, 2022
(1) "Person" as used in Parts 2, 4, and 5 of this subtitle shall include a partnership, association, corporation, or limited liability company.
(1) “Person” as used in Parts 2, 4, and 5 of this subtitle shall include a partnership, association, corporation, or limited liability company.
(2) "Party to a civil union" is defined for purposes of this title as under 15 V.S.A. § 1201(5).
(2) “Party to a civil union” is defined for purposes of this title as under 15 V.S.A. § 1201(5).
(3) “Laws of the United States,” “federal tax laws,” and other references to U.S. tax law shall mean U.S. tax law applied as if federal law recognized a civil union in the same manner as Vermont law. Amended 1997, No. 50, § 8, eff. June 26, 1997; 1999, No. 91 (Adj. Sess.), § 20; 2001, No. 140 (Adj. Sess.), § 18, eff. June 21, 2002.
(3) “Laws of the United States,” “federal tax laws,” and other references to U.S. tax law shall mean U.S. tax law applied as if federal law recognized a civil union in the same manner as Vermont law.
Official source: Vermont General Assembly. Reproduced from public-domain Vermont statutes; confirm against the official source for the current text. Not legal advice.