§ 5838.
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/vt/title-32/chapter-151/5838A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 5838. Digital business entity election
A corporation shall not be subject to the tax imposed by section 5832 of this title if the corporation qualifies as and elects to be taxed as a digital business entity for the taxable year. (Added 2009, No. 1 (Sp. Sess.), § H.54, eff. Jan. 1, 2010.)