§ 5916.
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/vt/title-32/chapter-151/5916A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 5916. Tax credits
For purposes of section 5825 of this title, no credit shall be available to a resident individual, estate, or trust, for taxes imposed by another state or territory of the United States, the District of Columbia, or a Province of Canada upon an S corporation or the income of an S corporation. (Added 1995, No. 169 (Adj. Sess.), § 21, eff. May 15, 1996.)