Vermont § 5811 - Definitions As used in this chapter unless the context requires otherwise:

§ 5811. Definitions As used in this chapter unless the context requires otherwise:

• (1) [Repealed.] (2) “Commissioner” means the Commissioner of Taxes appointed under section 3101 of this title or any officer or employee of the Department authorized by the Commissioner (directly
  or indirectly by one or more redelegations of authority) to perform the functions
  mentioned or described in this chapter. (3) “Corporation” means any business entity subject to income taxation as a corporation,
  and any entity qualified as a small business corporation, under the laws of the United
  States, with the exception of the following entities that are exempt from taxation
  under this chapter: (A) railroad and insurance companies that are taxed under chapter 211 of this title; (B) credit unions organized under 8 V.S.A. chapter 221 and federal credit unions; (C) nonprofit hospital service corporations organized under 8 V.S.A. chapter 123; and (D) nonprofit medical service corporations organized under 8 V.S.A. chapter 125. (4) [Repealed.] (5) “Fiscal year” means an accounting period of 12 months ending on the last day of any
  month except December, or an accounting period of less than 12 months, which period
  is employed as the fiscal year of the taxpayer for U.S. income tax purposes. (6) “Individual” means a natural person. However, if, for any taxable year, a spouse
  or a surviving spouse file a joint income tax return under this chapter, they shall
  be considered to be a single individual for that taxable year. (7) “Laws of the United States” means, for any taxable year, the statutes of the United
  States relating to federal income taxes, whether enacted before or after this chapter
  effective for the taxable year, unless otherwise provided. (8) “Nonresident estate” means any estate other than a resident estate. (9) “Nonresident individual or trust” means, for any taxable year, an individual or trust
  not qualifying for residency in this State during any part of that taxable year. (10) “Part-year resident individual or trust” means, for any taxable year, an individual
  or trust qualifying for residency in this State during only part of that taxable year. (11) “Residency.” (A) An individual qualifies for residency in this State for that portion of the taxable
  year during which: