Formal Ruling Law Reference: 32 V.S.A. §5862a, Reg. §1.5833, Reg. §1.5862(d)-8(a), 32 V.S.A. §5836. File Formal Ruling 2009-12, Whether a bank is subject to Vermont Corporate Income Tax or Financial Institutions Franchise Tax (180.52 KB) File Format PDF Tags Business and Corporate