Terms Used In Vermont Statutes > Title 32 > Chapter 151 > Subchapter 11L - Research and Development Tax Credit

• Department: means the Vermont Department of Taxes. See
• State: when applied to the different parts of the United States may apply to the District of Columbia and any territory and the Commonwealth of Puerto Rico. See
• Taxable year: means the calendar year, or the fiscal year ending during the calendar year, with respect to which a tax is imposed under this chapter and, in the case of a return filed with respect to a fractional part of a year, the period with respect to which the return is filed. See
• Taxpayer: means a person obligated to file a return with or pay or remit any amount to this State under this chapter. See