Vt. Stat. tit. 32 § 5915

Current through L. 2024, c. 109.

Section 5915 - Minimum tax

An S corporation that 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.

32 V.S.A. § 5915

Added 1995, No. 169 (Adj. Sess.), § 21, eff. 5/15/1996; amended 1997, No. 71 (Adj. Sess.), § 27a(a), eff. 3/11/1998; 2015, No. 134 (Adj. Sess.), § 14, eff. 5/25/2016.