Section 5861a - Returns by partnerships(a) Every partnership having any income derived from Vermont sources shall file with the Commissioner a Vermont partnership income tax return and a copy of the federal form 1065, including Schedules K and K-1 (U.S. Partnership Return of Income and Partner's Share of Income, Credits, Deductions, etc.), required to be filed with the federal authorities at such time as such schedule is required to be filed or is, in fact, filed with the federal authorities. A partnership is considered to have income from Vermont sources if it earned or received more than $100.00 of Vermont income or earned or received more than $1,000.00 of gross income from the sources listed in subdivisions 5823(b)(1) through (6) of this title or associated with or attributable to business activities carried on in Vermont.(b) The returns and schedules required to be filed under this section shall be treated as a return for all purposes under this chapter.Added 1983, No. 59, § 11, eff. 4/22/1983; amended 1989, No. 222 (Adj. Sess.), § 10, eff. 5/31/1990; 1997, No. 50, § 19, eff. 6/26/1997.