Vermont § 5856 - Declaration of estimated tax
Full text of Vermont Vermont Statutes Online § 5856 — Declaration of estimated tax, with citation guidance and answers to common questions.
§ 5856. Declaration of estimated tax
- (a) Every corporate taxpayer shall make a declaration of estimated tax for the taxable
year in such form as the Commissioner shall prescribe, if the amount payable as estimated
tax can reasonably be expected to be more than $500.00 for the taxable year. The
term “estimated tax” shall mean the amount that the taxpayer estimates to be its tax
under this title for the taxable year, or in the case of a taxable year of less than
12 months an amount of tax determined in accordance with regulations prescribed by
the Commissioner. For the purposes of this chapter, a declaration is a return. (b) A corporate taxpayer may amend a declaration, under regulations prescribed by the
Commissioner. (Added 1975, No. 1 (Sp. Sess.), § 15, eff. Jan. 1, 1976; amended 1989, No. 119, § 8, eff. June 22, 1989.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 5856
What does Vermont Statutes Online § 5856 cover?
Section 5856 ("Declaration of estimated tax") is part of the Vermont Statutes Online, the codified statutory law of Vermont. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Vermont § 5856?
A common citation format is "Vermont Statutes Online § 5856" (Vermont). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Vermont law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.
How does Vermont § 5856 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Vermont.