Vermont Statutes Title 32. Taxation and Finance, § 5857. Filing dates

(1) after the fourth month and before the sixth month of the taxable year, the declaration shall be filed on or before the 15th day of the sixth month;

(2) after the fifth and before the ninth month of the taxable year, the declaration shall be filed on or before the 15th day of the ninth month; or

(3) after the eighth month and before the 12th month of the taxable year, the declaration shall be filed for the taxable year on or before the 15th day of the 12th month.