Vt. Stat. Ann. » Title 32 Chapter 151
Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 5825 (2026)

✓ current as of May 2026
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Subchapter 002 : TAXATION OF INDIVIDUALS, TRUSTS, AND ESTATES

(Cite as: 32 V.S.A. § 5825)
Notes of Decisions
Cited in 4 cases, 1969–2018 · leading case: Tarrant v. Dep't of Taxes, 733 A.2d 733 (Vt. 1999).
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Tarrant v. Dep't of Taxes, 733 A.2d 733 (Vt. 1999). · cites it 14× “§ 5916, which explicitly disallows the credit at issue, as an amendment to 32 V.S.A. § 5825 rather than as a clarification of preexisting law.”
State of California v. the Little Sisters of the Poor, 911 F.3d 558 (9th Cir. 2018). “; see 32 V.S.A. § 5825 (1966); N.H. R.S.A. § 77-B:2 (1970).”
Stephens v. Vermont Dep't of Taxes, 353 A.2d 355 (Vt. 1976). · cites it 4× “' The Vermont Tax Department has consistently maintained, and the Tax Commissioner and the Washington Superior Court both held, that appellants were not entitled to claim credit on their Vermont State income tax return, pursuant to 32 V.S.A. § 5825, for the entire $277.28 that…”
Wheeler v. State, 253 A.2d 136 (Vt. 1969). “§5811(4) The old §5826 has been replaced by the provisons relative to reciprocity to avoid double taxation formerly found in 32 V.S.A. §5825 of the 1966 law. The computation of the 1966 tax was governed by 32 V.”
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