# 32 V.S.A. § 5812: Income taxation of parties to a civil union

> Vermont · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5812

## Section

- **Citation:** 32 V.S.A. § 5812
- **Heading:** Income taxation of parties to a civil union
- **Jurisdiction:** Vermont
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** VT Code / Title 32 / Chapter 151 / Section 5812

## Text

This chapter shall apply to parties to a civil union or civil marriage and surviving parties to a civil union or civil marriage as if federal income tax law recognized a civil union and civil marriage in the same manner as Vermont law.

## Nearby sections

- [32 V.S.A. § 5811 § 5811. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5811.md)
- [32 V.S.A. § 5812 § 5812. Income taxation of parties to a civil union](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5812.md)
- [32 V.S.A. § 5813 § 5813. Statutory purposes](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5813.md)
- [32 V.S.A. § 5819 § 5819. Inconsistent provisions](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5819.md)
- [32 V.S.A. § 5820 § 5820. Purpose](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5820.md)
- [32 V.S.A. § 5821 § 5821. Name of tax](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5821.md)
- [32 V.S.A. § 5822 § 5822. Tax on income of individuals, estates, and trusts](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5822.md)
- [32 V.S.A. § 5823 § 5823. Vermont income of individuals, estates, and trusts](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5823.md)
- [32 V.S.A. § 5824 § 5824. Adoption of federal income tax laws](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5824.md)
- [32 V.S.A. § 5825 § 5825. Credit for taxes paid to other states and provinces](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5825.md)
- [32 V.S.A. § 5825a § 5825a. Credit for Vermont Higher Education Investment Plan contributions](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5825a.md)
- [32 V.S.A. § 5828 § 5828. Mobile home park sale; capital gain credit](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5828.md)
- [32 V.S.A. § 5828b § 5828b. Earned income tax credit](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5828b.md)
- [32 V.S.A. § 5828c § 5828c. Child and dependent care credit](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5828c.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C151_S5812. Check the current official text before relying on it. Not legal advice.