32 V.S.A. § 3618 — VT Code / Title 32 / Chapter 123 / Section 3618
§ 3618. Business personal property
Status: in_force

(a) If a town does not vote to exempt business personal property under section 3849 of this title, such property shall be appraised at fair market value; or, subject to a majority vote of those present and voting at an annual or special meeting warned for the purpose, a town may provide that business personal property shall be appraised for any taxable year according to either of the following methods, which may be elected at the option of the taxpayer:

(1) At 50 percent of its cost during the time that it has not been fully depreciated for federal income tax purposes under the laws of the United States. After the property has been thus depreciated, exclusive of salvage value, for federal income tax purposes, it shall be appraised at 10 percent of its cost;

(2) At its net book value during the time that it has not been depreciated to 10 percent of its cost or less for federal income tax purposes under the laws of the United States. After the property has been depreciated to 10 percent of its cost or less, exclusive of salvage value, for federal income tax purposes, it shall be appraised at 10 percent of its cost. Business personal property manufactured by the taxpayer for his or her own use, shall be valued at the net book value for federal income tax purposes under the laws of the United States. After the property has been depreciated to 10 percent of its cost or less, exclusive of salvage value, for federal income tax purposes, it shall be appraised at 10 percent of its cost.

(b) The taxpayer may elect either of the methods set forth in subsection (a) of this section in the first year for which this election is effective. In any subsequent year the taxpayer may not change the method elected in the previous year except with the prior permission of the board of listers. All of the taxpayer's business personal property shall be valued for any year according to only one of the two methods. Adjustments by the taxpayer or the federal authorities of the depreciation allowed or allowable on the property, for federal income tax purposes, shall not affect or change the appraisal of the property under this section for any year as to which, at the time of the adjustment in depreciation, the grand list has been lodged as required by section 4151 of this title.

(c) As used in this section:

[Subdivision (c)(1) effective until July 1, 2026; see also subdivision (c)(1) effective July 1, 2026 set out below.]

(1) “Business personal property” means tangible personal property of a depreciable nature used or held for use in any trade, business, professional practice, transaction, activity, or occupation conducted for profit, including all furniture and fixtures, apparatus, tools, implements, books, machines, boats, construction devices, and all personal property used or intended to be used for the production, processing, fabrication, assembling, handling, or transportation of anything of value, or for the production, transmission, control, or disposition of power, energy, heat, light, water, or waste. “Business personal property” does not include inventory, or goods and chattels so affixed to real property as to have become part thereof, and that are therefore not severable or removable without material injury to the real property, nor does it include poles, lines, and fixtures that are taxable under sections 3620 and 3659 of this title.

[Subdivision (c)(1) effective July 1, 2026; see also subdivision (c)(1) effective until July 1, 2026 set out above.]

(1) “Business personal property” means tangible personal property of a depreciable nature used or held for use in any trade, business, professional practice, transaction, activity, or occupation conducted for profit, including all furniture and fixtures, apparatus, tools, implements, books, machines, boats, construction devices, and all personal property used or intended to be used for the production, processing, fabrication, assembling, handling, or transportation of anything of value, or for the production, transmission, control, or disposition of power, energy, heat, light, water, or waste. “Business personal property” does not include inventory, or goods and chattels so affixed to real property as to have become part thereof, and that are therefore not severable or removable without material injury to the real property, nor does it include poles, lines, and fixtures that are taxable under sections 3620 and 3659 of this title, nor does it include communications property taxable under section 3602b of this title.

(2) “Net book value” of property means the cost less depreciation of the property as shown on the federal income tax return required to be filed with the federal authorities on or nearest in advance of April 1 in any year.
32 V.S.A. § 4692 — VT Code / Title 32 / Chapter 133 / Section 4692
§ 4692. Extent against delinquent collector
Status: in_force

When a collector is delinquent in paying over a tax entrusted to him or her to collect and is cited as provided in section 4691 of this title, if it appears to the justice that such collector has not performed his or her duty pursuant to his or her warrant, unless such collector appeals from his or her decision, he or she shall issue an extent, directed as writs of attachment are directed, commanding the officer serving such extent to collect such arrearages and costs of the goods, chattels, or estate of such collector.
32 V.S.A. § 5855 — VT Code / Title 32 / Chapter 151 / Section 5855
§ 5855. Payments as tax liability
Status: in_force

(a) Any payment of estimated tax required to be made under the provisions of this subchapter shall be deemed to be a tax liability for the purposes of this chapter. All of the provisions of this chapter, including the provisions governing interest and penalties for nonpayment of tax liabilities, liens, levies, and appeals, shall apply to underpayments of estimated tax except as such provisions conflict with the express provisions of this subchapter.

(b) No interest or penalty shall be assessed for underpayment of estimated tax for any taxable year if:

(1) the tax shown on the return for such taxable year (or, if no return is filed, the tax), reduced by the amount deducted and withheld for the taxable year under subchapter 4 of this chapter, is less than $500.00; or

(2) the preceding taxable year was a taxable year of 12 months and the taxpayer did not have any liability for tax for the preceding taxable year.
32 V.S.A. § 5828c — VT Code / Title 32 / Chapter 151 / Section 5828c
§ 5828c. Child and dependent care credit
Status: in_force

A resident or part-year resident of this State shall be eligible for a refundable credit against the tax imposed under section 5822 of this title. The credit shall be equal to 72 percent of the federal child and dependent care credit allowed to the taxpayer for the taxable year for child or dependent care services. The amount of the credit for a part-year resident shall be multiplied by the percentage that the individual's income that is earned or received during the period of the individual's residency in this State bears to the individual's total income.
32 V.S.A. § 10452 — VT Code / Title 32 / Chapter 244 / Section 10452
§ 10452. Requirement to maintain minimum essential coverage
Status: in_force

An applicable individual shall ensure that the individual and any dependent of the individual who is also an applicable individual is covered at all times under minimum essential coverage.
32 V.S.A. § 402 — VT Code / Title 32 / Chapter 7 / Section 402
§ 402. Receipts
Status: in_force

The Treasurer and Commissioner of Finance and Management shall give a receipt to persons for money paid, stating for what purpose it is paid, and shall immediately enter the payment upon their books under its appropriate head.
32 V.S.A. § 4182 — VT Code / Title 32 / Chapter 129 / Section 4182
§ 4182. False abstracts
Status: in_force

When a lister or appraiser knowingly makes or returns an incorrect abstract, he or she shall be fined not more than $500.00.
32 V.S.A. § 106 — VT Code / Title 32 / Chapter 3 / Section 106
§ 106. Penalty for refusal to settle
Status: in_force

After demand made by the Auditor, if such retiring Treasurer refuses to exhibit and settle his or her account, he or she shall be fined $2,000.00 for each month's refusal.
32 V.S.A. § 3417 — VT Code / Title 32 / Chapter 121 / Section 3417
§ 3417. Standard guidelines; procedures; rulemaking [Effective January 1, 2029]
Status: in_force

(a) The Director of Property Valuation and Review shall establish standard guidelines and procedures, and may adopt rules, for regional assessment districts, including:

(1) guidelines for contracting with third parties to conduct or assist with reappraisals, including standard reappraisal contract terms;

(2) standards for the collection and recordation of parcel data;

(3) requirements relating to information technology, including standards for data software contracts and computer-assisted mass appraisal systems; and

(4) standardized practices for a full reappraisal, including cases in which physical inspections are unnecessary and how technology is to be utilized.

(b) The Director of Property Valuation and Review shall establish a schedule for each regional assessment district to fully reappraise every six years. The Director, at the Director's discretion, may alter the reappraisal schedule for a regional assessment district or for one or more of a regional assessment district's member municipalities.
32 V.S.A. § 8321 — VT Code / Title 32 / Chapter 211 / Section 8321
§ 8321. General rule
Status: in_force

All appraisals made under the provisions of article 4 of this subchapter shall be made in each even year on or before December 31.
32 V.S.A. § 7734 — VT Code / Title 32 / Chapter 205 / Section 7734
§ 7734. Penalties for sales without license
Status: in_force

Any licensed wholesale dealer who shall sell, offer for sale, or possess with intent to sell any cigarettes, roll-your-own tobacco, little cigars, snuff, new smokeless tobacco, or other tobacco products, or any combination thereof, without having first obtained a license as provided in this subchapter shall be fined not more than $25.00 for the first offense and not more than $200.00 nor less than $25.00 for each subsequent offense.
32 V.S.A. § 4082 — VT Code / Title 32 / Chapter 129 / Section 4082
§ 4082. Taxpayer's grand list
Status: in_force

One percent of the listed value of the real estate taxable to a person shall be added to one percent of the listed value of his or her personal estate, and the sum so obtained shall constitute his or her grand list.
32 V.S.A. § 5261 — VT Code / Title 32 / Chapter 133 / Section 5261
§ 5261. Deed by collector
Status: in_force

When the time for redemption has passed and the land is not redeemed, the collector or his or her successor shall execute to the purchaser a deed, which shall convey to him or her a title against the person for whose tax it was sold and those claiming under him or her.
32 V.S.A. § 9771 — VT Code / Title 32 / Chapter 233 / Section 9771
§ 9771. Imposition of sales tax
Status: in_force

Except as otherwise provided in this chapter, there is imposed a tax on retail sales in this State. The tax shall be paid at the rate of six percent of the sales price charged for, but in no case shall any one transaction be taxed under more than one of the following:

(1) tangible personal property;

(2) public utility services, including gas and electricity, but excluding water and transportation;

(3) producing, fabricating, printing, or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, printing, or imprinting;

(4) admission to places of entertainment, including athletic events, exhibitions, dramatic and musical performances, motion pictures, golf courses and ski areas, and access to cable television systems or other audio or video programming systems that operate by wire, coaxial cable, lightwave, microwave, satellite transmission, or by other similar means, and access to any game or gaming or amusement machine, apparatus, or device, excluding video game, pinball, musical, vocal, or visual entertainment machines that are operated by coin, token, or bills;

(5) telecommunications service, except coin-operated telephone service, paging service, private communications service, or value-added non-voice data service;

(6) directory assistance;

(7) tangible personal property to an advertising agency for its use in providing advertising services or creating advertising materials for transfer in conjunction with the delivery of advertising service; or

(8) specified digital products transferred electronically to an end user regardless of whether for permanent use or less than permanent use and regardless of whether or not conditioned upon continued payment from the purchaser.
32 V.S.A. § 101 — VT Code / Title 32 / Chapter 3 / Section 101
§ 101. Communications to Governor and Assembly
Status: in_force

The Treasurer shall prepare an annual financial report and shall submit to the Governor and either house of the General Assembly: abstracts; copies of accounts or official documents of any kind; and information relating to revenue, official transactions, and the Department of the Treasury.
32 V.S.A. § 9206 — VT Code / Title 32 / Chapter 225 / Section 9206
§ 9206. Notices
Status: in_force

Any notice required to be given by the Commissioner pursuant to this chapter to any person may be served personally, or by sending the same by mail to the person for whom it is intended, addressed to such person at the address given in the last report filed by him or her pursuant to the provisions of this chapter, or, if no report has been filed, then to the address of his or her last known abode, or, in the case of other than an individual, to the last known business address. If notice is given by mail, the mailing of the notice shall be presumptive evidence of its receipt by the person to whom it is addressed. Any time period that is determined under this chapter by the giving of notice by mail shall commence to run from the date of mailing of the notice.
32 V.S.A. § 955 — VT Code / Title 32 / Chapter 13 / Section 955
§ 955. Anticipation of proceeds
Status: in_force

Pending the issue of said bonds, the State Treasurer, with the approval of the Governor, may use any available cash in the Treasury for the purposes for which the bonds were authorized and restore the same from the proceeds of said bonds. Also, the State Treasurer, with the approval of the Governor, may borrow upon notes of the State sums of money in anticipation of the proceeds of the bonds. Such notes shall be issued on such terms and at such times as they may determine. Each such note shall mature not more than two years from its date, provided that notes issued for a shorter period may be refunded from time to time by the issue of other such notes maturing within the required period of two years. The authority hereby granted is in addition to and not in limitation of any other authority.
32 V.S.A. § 9775 — VT Code / Title 32 / Chapter 233 / Section 9775
§ 9775. Returns
Status: in_force

(a) Except as otherwise provided in this section, every person required to collect or pay tax under this chapter shall, where the sales and use tax liability under this chapter for the immediately preceding calendar year has been, or would have been in cases when the business was not operating for the entire year, $500.00 or less, pay the tax imposed by this chapter in one annual payment on or before the 25th day of January of each year. Every person required to collect or pay tax under this chapter shall, where the sales and use tax liability under this chapter for the immediately preceding calendar year has been, or would have been in cases when the business was not operating for the entire year, more than $500.00 but less than $2,500.00, pay the tax imposed by this chapter in quarterly installments on or before the 25th day of the calendar month succeeding the quarter ending on the last day of March, June, September, and December of each year. In all other cases, except as provided in subsections (e) and (g) of this section, the tax imposed by this chapter shall be due and payable monthly on or before the 25th (23rd of February) day of the month following the month for which the tax is due. Payment by electronic funds transfer does not affect the requirement to file returns. The return of a vendor of tangible personal property shall show such information as the Commissioner may require.

(b) The Commissioner may permit or require returns to be made covering other periods and upon such dates as he or she may specify. In addition, the Commissioner may require payments of tax liability at such intervals and based upon such classifications as he or she may designate. In prescribing the other periods to be covered by the return or intervals or classifications for payment of tax liability, the Commissioner may take into account the dollar volume of tax involved and conformity with any applicable multistate agreement with respect to sales and use tax laws, as well as the need for insuring the prompt and orderly collection of the taxes imposed.

(c) The form of returns shall be prescribed by the Commissioner and shall contain such information as he or she may deem necessary for the proper administration of this chapter. The Commissioner may require returns and amended returns to be filed within 20 days after notice and to contain the information specified in the notice.

(d) Upon the failure of a taxpayer to file any return required under this chapter within 20 days of the date of a notice to the taxpayer under subsection (c) of this section, the Commissioner may petition a judge of the Superior Court in the county wherein the taxpayer resides or has a place of business or, if the taxpayer neither resides nor has a place of business in this State, the Commissioner may petition the Washington Superior Court, and upon the petition of the Commissioner and a hearing, the judge shall issue a citation requiring the taxpayer and, if the taxpayer is a corporation, any principal officer of such corporation to file a proper return in accordance with this chapter, upon pain of contempt. The order of notice upon the petition shall be returnable not later than 20 days after the filing of the petition. The petition shall be heard and determined on the return day or on such day thereafter as the court shall fix, having regard to the speediest possible determination of the case consistent with the rights of the parties. The judgment shall include costs in favor of the prevailing party. The Commissioner's authority to petition under this subsection is in addition to the Commissioner's authority under subsection 9777(a) of this title to compute the tax liability of a taxpayer who fails to file a required return or files an incorrect or insufficient return.

(e) A person who otherwise is required to file returns and pay tax monthly and who, upon annual application to the Commissioner on or before June 1 of each year, demonstrates to the satisfaction of the Commissioner that at least 50 percent of its sales during the immediately preceding calendar year were sales of building materials to contractors for the improvement of real estate, and that those sales were made on credit terms by the person required to collect the tax with an average credit period of at least 40 days, may, upon approval by the Commissioner, file and pay taxes in quarterly installments from July 1 of that year to June 30 of the following year, as provided in subsection (a) of this section. If a person with such approval fails to timely file or pay any such quarterly return and installment, that person's approval to file quarterly shall be deemed immediately revoked and that person shall thereafter file returns and pay tax monthly as provided in subsection (a) of this section.

(f) A person registered under the Multistate Streamlined Sales and Use Tax Agreement that does not have a legal requirement to register in this State and is not a Model 1, 2, or 3 seller may file a return within one year of the month of initial registration and may file annual returns in the same month for succeeding years; provided, however, that such person must file a return on the 25th of the month following any month in which the taxpayer accumulated State and local taxes in the amount of $1,000.00 or more.

(g) A person required to report sales and use tax annually who cancels his, her, or its sales and use tax account shall file a final return not later than 60 days after such cancellation.
32 V.S.A. § 3651 — VT Code / Title 32 / Chapter 123 / Section 3651
§ 3651. General rule
Status: in_force

Taxable real estate shall be set in the list to the last owner or possessor thereof on April 1 in each year in the town, village, school, and fire district where it is situated.
32 V.S.A. § 9282 — VT Code / Title 32 / Chapter 225 / Section 9282
§ 9282. Short-term rental operators
Status: in_force

(a) A short-term rental operator shall post the corresponding meals and rooms tax account number on any advertisement for the short-term rental.

(b) The Department shall disseminate the information packet prepared by the Department of Health pursuant to 18 V.S.A. § 4468 to a short-term rental operator when the operator first registers a unit.
32 V.S.A. § 3481 — VT Code / Title 32 / Chapter 121 / Section 3481
§ 3481. Definitions
Status: in_force

The following definitions shall apply in this Part and chapter 101 of this title, pertaining to the listing of property for taxation:

(1)(A) “Appraisal value” shall mean, with respect to property enrolled in a use value appraisal program, the use value appraisal as defined in subdivision 3752(12) of this title, multiplied by the common level of appraisal, and with respect to all other property, except for owner-occupied housing identified in subdivision (C) of this subdivision (1), the estimated fair market value. The estimated fair market value of a property is the price that the property will bring in the market when offered for sale and purchased by another, taking into consideration all the elements of the availability of the property, its use both potential and prospective, any functional deficiencies, and all other elements such as age and condition that combine to give property a market value. Those elements shall include the effect of any State or local law or regulation affecting the use of land, including 10 V.S.A. chapter 151 or any land capability plan established in furtherance or implementation thereof, rules adopted by the Department of Health, and any local or regional zoning ordinances or development plans. In determining estimated fair market value, the sale price of the property in question is one element to consider, but is not solely determinative.

(B) For residential rental property that is subject to a housing subsidy covenant or other legal restriction, imposed by a governmental, quasi-governmental, or public purpose entity, on rents that may be charged, fair market value shall be determined by an income approach using the following elements:

(i) market rents with utility allowance adjustments for the geographic area in which the property is located as determined by the federal office of Housing and Urban Development or in the case of properties authorized under 42 U.S.C. § 1437, 12 U.S.C. § 1701q, 42 U.S.C. § 1485, 12 U.S.C. § 1715z-1, 42 U.S.C. § 1437f, and 24 CFR Part 882 Subpart D and E, the higher of contract rents (meaning the amount of federal rental assistance plus any tenant contribution) and HUD market rents;

(ii) actual expenses incurred with respect to the property that shall be provided by the property owner in a format acceptable to the Commissioner and certified by an independent third party, such as a certified public accounting firm or public or quasi-public funding agency;

(iii) a vacancy rate that is 50 percent of the market vacancy rate as determined by the U.S. Census Bureau with local review by the Vermont Housing Finance Agency; and

(iv) a capitalization rate that is typical for the geographic area determined and published annually prior to April 1 by the Division of Property Valuation and Review after consultation with the Vermont Housing Finance Agency.

(C) For owner-occupied housing that is subject to a housing subsidy covenant, as defined in 27 V.S.A. § 610, imposed by a governmental, quasi-governmental, or public purpose entity, that limits the price for which the property may be sold, the housing subsidy covenant shall be deemed to cause a material decrease in the value of the owner-occupied housing, and the appraisal value means not less than 60 and not more than 70 percent of what the fair market value of the property would be if it were not subject to the housing subsidy covenant. Every five years, starting in 2019, the Commissioner of Taxes, in consultation with the Vermont Housing Conservation Board, shall report to the House Committee on Ways and Means on whether the percentage of appraised valued used in this subdivision should be altered and the reasons for his or her determination.

(D)(i) For real and personal property comprising a renewable energy plant generating electricity from solar power, except land and property that is exempt under subdivision 3802(17) of this title, the appraisal value shall be determined by an income capitalization or discounted cash flow approach that includes the following:

(I) an appraisal model identified and published by the Director employing appraisal industry standards and inputs;

(II) a discount rate determined and published annually by the Director;

(III) the appraisal value shall be 70 percent of the value calculated using the model published by the Director based on an expected 25-year project life and shall be set in the grand list next lodged after the plant is commissioned and each subsequent grand list for the lesser of the remaining life of the project or 25 years;

(IV) for the purposes of calculating appraisal value for net metered systems receiving a credit specified in 30 V.S.A. § 219a(h)(1)(K), the model used to calculate value will not incorporate a factor for electricity rate escalation; and

(V) for plants operating as a net-metered system as described in 30 V.S.A. § 219a with a capacity of 50 kW or greater, the plant capacity used to determine value in the model shall be reduced by 50 kW and the appraisal value shall be calculated only on additional capacity in excess of 50 kW.

(ii) The owner of a project shall respond to a request for information from the municipal assessing officials by returning the information sheet describing the project in the form specified by the Director not later than 45 days after the request for information is sent to the owner. If the owner does not provide a complete and timely response, the municipality shall determine the appraisal value using the published model and the best estimates of the inputs to the model available to the municipality at the time, and the provisions of section 4006 of this title shall apply to the information form in the same manner as if the information form were an inventory as described in that section. Nothing in this subdivision (1)(D) shall affect the availability of the exemption set forth in the provisions of section 3845 of this title or availability of a contract under the provisions of 24 V.S.A. § 2741.

(E) For real and personal property comprising an energy storage facility, except land and property that is exempt under subdivision 3802(19) of this title, the appraisal value shall be $0.25 per kWh of plant energy rating.

(2) “Listed value” shall be an amount equal to 100 percent of the appraisal value. The ratio shall be the same for both real and personal property.
32 V.S.A. § 4735 — VT Code / Title 32 / Chapter 133 / Section 4735
§ 4735. Extent against town
Status: in_force

When a collector does not pay into the State Treasury a State tax by the time prescribed in the warrant issued to him or her by the State Treasurer for the collection of such tax, the Treasurer shall issue his or her extent to the sheriff of any county, requiring him or her to levy such tax or the amount remaining due on the goods and chattels of the inhabitants of the town from which such tax is unpaid, and such sheriff shall levy and collect the same as aforesaid of the goods and chattels of any such inhabitants.
32 V.S.A. § 5224 — VT Code / Title 32 / Chapter 133 / Section 5224
§ 5224. Trustee process
Status: in_force

(a) A person or corporation may be summoned as trustee of the defendant and the goods, effects, and credits of such defendant in the hands of such trustee at the time of service of the writ thereon or that shall thereafter come into the hands or possession thereof before disclosure, shall thereby be attached and held to respond to final judgment in such cause, notwithstanding the tax or taxes whereon action is so brought are less than the sum of $10.00. A person or corporation so summoned as trustee may be adjudged liable as such notwithstanding the value of the goods, effects, or credits in the hands or possession thereof belonging to such defendant is less than $10.00.

(b) In suits for the collection of taxes by trustee process, when the defendant contests the validity of the tax and does not prevail, judgment shall be rendered against him or her for all taxable costs and execution issued accordingly, notwithstanding such costs are greater than the amount of the judgment against the trustee.
32 V.S.A. § 4791 — VT Code / Title 32 / Chapter 133 / Section 4791
§ 4791. Tax bills delivered to treasurer
Status: in_force

When a town or municipality within it votes to collect its taxes by its treasurer, the proper officers, unless otherwise voted, shall make and deliver all tax bills to the treasurer of the municipality so voting, and such treasurer shall keep separate accounts of all monies received as highway or school taxes and pay out the same upon orders of the proper officers.
32 V.S.A. § 9707 — VT Code / Title 32 / Chapter 233 / Section 9707
§ 9707. Registration
Status: in_force

(a) Before commencing business or opening new places of business, every person required to collect any tax imposed by this chapter and every person purchasing tangible personal property for resale shall apply for a license in the manner prescribed by the Commissioner. The Commissioner shall issue, without charge, to each registrant a license empowering him or her to collect the tax. Each license shall state the place of business to which it is applicable. The license shall be prominently displayed in the place of business of the registrant. A registrant who has no regular place of doing business shall attach the license to his or her cart, stand, truck, or other merchandising device or carry it on his or her person. The licenses shall be nonassignable and nontransferable and shall be surrendered to the Commissioner immediately upon the registrant's ceasing to do business at the place named.

(b) No later than one business day prior to an event at which taxable sales will be made by vendors who have no permanent place of business in the State, the promoter of the event shall provide to the Commissioner a list of vendors who are authorized by the promoter to sell taxable property at the event and the vendors' current sales tax license numbers. No later than one week after the event, the promoter shall notify the Department in writing of any changes to the list of participating vendors and their sales tax license numbers. In this subsection, “event” means a specific time and location at which 25 or more vendors are authorized by the promoter to sell taxable items.

(c) Any person who is not otherwise required to collect any tax imposed by this chapter and who makes sales to persons within the State of tangible personal property or services, the use of which is subject to tax under this chapter, may register with the Commissioner who may, in his or her discretion and subject to such conditions as he or she may impose, issue to him or her a certificate of authority to collect the compensating use tax imposed by this chapter.
32 V.S.A. § 509a — VT Code / Title 32 / Chapter 7 / Section 509a
§ 509a. Judiciary overpayment; refund
Status: in_force

Notwithstanding the provisions of section 509 of this title, when a person who owes money to the Judiciary makes an overpayment, the Judiciary shall forthwith refund to that person the amount of such overpayment; however, there shall be no obligation to refund sums in the amount of $10.00 or less. If a person is owed a refund of more than $10.00 and cannot be located by the Judiciary, the refund shall be submitted to the abandoned property procedure. For refunds of $10.00 or less that are not demanded by the person within a year after the payment, the refund shall revert to the State and be deposited into the revenue fund where the original payment was deposited.
32 V.S.A. § 5295 — VT Code / Title 32 / Chapter 133 / Section 5295
§ 5295. Construction of limitation period
Status: in_force

For the purpose of determining when the statutory period of one year has begun to run, the following provisions shall apply:

(1) If the taxpayer is arrested on a tax collector's warrant, within one year from the date of his or her arrest.

(2) If collection is sought to be enforced by distraint of personal property on the tax collector's warrant, within one year from the date of the distraint.

(3) If collection is sought to be enforced by sale of real estate, within one year from the date of the levy thereon by the tax collector.

(4) If a taxpayer pays a tax to a town or subdivision thereof under protest, he or she shall commence action for the recovery of the tax thus paid within one year from the time of such payment.
32 V.S.A. § 10009 — VT Code / Title 32 / Chapter 236 / Section 10009
§ 10009. Administration of tax
Status: in_force

(a) The Commissioner of Taxes shall administer and enforce this chapter and this tax. The Commissioner may adopt, amend, and withdraw reasonable rules to assist such administration and enforcement.

(b) All the administrative provisions of chapter 151 of this title, including those relating to the collection and enforcement by the Commissioner of the withholding tax and the income tax, and of chapter 103 of this title, including those relating to interest and penalty charges, shall apply to the tax imposed by this chapter.
32 V.S.A. § 10554 — VT Code / Title 32 / Chapter 246 / Section 10554
§ 10554. Child Care Contribution Special Fund
Status: in_force

(a) The Child Care Contribution Special Fund is created pursuant to chapter 7, subchapter 5 of this title and shall be administered by the Department for Children and Families and the Department of Taxes. Monies in the Fund may be expended by the Department of Taxes for the administration of the Child Care and Parental Leave Contribution created under this chapter; by the Department for Children and Families for benefits provided by the Child Care Financial Assistance Program established in 33 V.S.A. §§ 3512 and 3513, including the provision of incentive payments pursuant to 33 V.S.A. § 3515; and by the Departments for necessary costs incurred in administering the Fund. All interest earned on Fund balances shall be credited to the Fund.

(b) The Fund shall consist of:

(1) contributions collected or recovered pursuant to section 10553 of this title;

(2) any amounts transferred or appropriated to the Fund by the General Assembly; and

(3) any interest earned by the Fund.

(c) The Departments may seek and accept grants from any source, public or private, to be dedicated for deposit into the Fund.
32 V.S.A. § 4737 — VT Code / Title 32 / Chapter 133 / Section 4737
§ 4737. Extent against sheriff
Status: in_force

When a sheriff does not execute or return an extent nor account to the Treasurer for the sum due thereon within 60 days from the time he or she receives it, the Treasurer shall issue his or her extent against such sheriff directed to the high bailiff of the county where such sheriff resides and the high bailiff shall levy and collect the same of the goods, chattels, or estate of the sheriff as collectors serve their warrants, giving 14 days' notice of the sale of such goods and chattels. If real estate is taken, he or she shall advertise and sell it in the same manner, and the same time for redemption shall be allowed, as in case of the sale of lands by collectors for the payment of taxes. The high bailiff shall commit such sheriff to jail for want of sufficient goods, chattels, or estate.
32 V.S.A. § 3203 — VT Code / Title 32 / Chapter 103 / Section 3203
§ 3203. Notice of deficiencies; assessment of penalties and interest; denial of refund
Status: in_force

If the Commissioner finds that any taxpayer has failed to discharge in full the amount of any tax liability incurred under this title or has claimed a refund in error or that a penalty or interest should be assessed under this title, the Commissioner shall notify the taxpayer of the deficiency or denial of refund or assess the penalty or interest, as the case may be, by mail. The mailing of the notice shall be presumptive evidence of its receipt by the person to whom it is addressed. Any period of time that is determined under this chapter by the giving of notice shall commence to run from the date of mailing of the notice.
32 V.S.A. § 5262 — VT Code / Title 32 / Chapter 133 / Section 5262
§ 5262. Recording lands not redeemed
Status: in_force

Within 30 days from the expiration of the time for redemption, the collector shall deposit with the town clerk for record a list of the lands that have not been redeemed, but a failure to comply with this provision shall not affect the title of the purchaser.
32 V.S.A. § 637 — VT Code / Title 32 / Chapter 7 / Section 637
§ 637. Awards of costs and attorney's fees against relators; liability
Status: in_force

(a) If the Attorney General does not proceed with the action and the person bringing the action conducts the action, the court may award to the defendant reasonable attorney's fees and expenses if the defendant prevails in the action and the court finds that the claim of the person bringing the action was clearly frivolous, clearly vexatious, or brought primarily for purposes of harassment.

(b) No liability shall be incurred by the State for any expenses, attorney's fees, or other costs incurred by any person bringing or defending an action under this chapter.
32 V.S.A. § 4608 — VT Code / Title 32 / Chapter 133 / Section 4608
§ 4608. Resident ownership ratio
Status: in_force

(a) The board of listers of each town or city shall report annually to the Director:

(1) the value as appears in the grand list of all taxable real property in the town or city; and

(2) the value as appears in the grand list of all such taxable property in the town or city, classified according to the use of the property and, within each use category, further classified as owned by one of the following:

(A) resident of the town or city;

(B) resident of the State but not of the town or city;

(C) individual domiciled outside the State; or

(D) corporation, partnership, or other entity.

(b) The reports shall be made on forms provided by the Director, and annually on October 1 or as soon thereafter as may be practical, the Director shall on the basis of available data compute the percentage at fair market value of all taxable property in the State and in each town or city, and the percentage of each use category of taxable property in the State and in each town or city, that is owned by residents of the town or city, other residents of the State, individuals domiciled outside the State, and corporations, partnerships, and other entities.

(c) All such reports and computations shall be classified as public information, except that the Director is authorized and directed to make reasonable charges for any documentation of such information to persons requesting the same, other than agencies of government, State or local.

(d) The Director shall consult with local listers and establish the date or dates, in any or all cases, when such reports shall be made to him or her by local officials in each year, having regard to resources of manpower and personnel available to him or her and to local officials, and he or she shall have power to alter or extend such due dates if such is reasonably necessary.

(e) “Resident” means those individuals who, to the best knowledge of the listers, are legal residents of the town, city, or State, as the case may be, on April 1.
32 V.S.A. § 4410 — VT Code / Title 32 / Chapter 131 / Section 4410
§ 4410. When no appeal taken
Status: in_force

When all section 4407 appeals so taken have been determined as aforesaid, the listers shall amend or correct the grand list to conform to such abstracts, shall complete the grand list in the town clerk's office, shall subscribe and append thereto the oath prescribed in section 4151 of this title, and shall affix thereto a certificate setting forth their doings in respect thereof and the date whereon such grand list was so amended.
32 V.S.A. § 4602 — VT Code / Title 32 / Chapter 133 / Section 4602
§ 4602. List upon which taxes are assessed
Status: in_force

Subject to the provisions relating to the assessment of taxes on an amended or corrected grand list, State and county taxes assessed, and town, village, school, and highway taxes assessed or voted on or after March 1 in any year and before March 1 following, and fire district taxes assessed or voted on or after January 1 in any year and before January 1 following, shall be assessed on the grand list returned to the town clerk's office in May of such year. In case of incorporated villages that have their annual meetings before March 1, taxes so voted at such annual meetings, subject to such provisions, shall be assessed on the grand list returned to the town clerk's office in May of the year when such taxes are voted.
32 V.S.A. § 1752 — VT Code / Title 32 / Chapter 17 / Section 1752
§ 1752. Tax appeals
Status: in_force

If under the provisions of section 4467 of this title the Director of the Division of Property Valuation and Review or the court reduces the appraisal value of the taxpayer's property by more than 20 percent of the appraisal value, then the appeal fee shall be returned to the taxpayer.
32 V.S.A. § 3703 — VT Code / Title 32 / Chapter 123 / Section 3703
§ 3703. Grant formula
Status: repealed

(a) The amount of a grant to a municipality authorized by this subchapter shall be based on the total assessed value of any State-owned property located in the municipality, multiplied by the common level of appraisal for the municipality as determined by the Division of Property Valuation and Review, multiplied by one percent, and multiplied by the adjusted municipal tax rate for the municipality in which the property is located.

(b) [Repealed.]

(c) The total of any grants under subsection (a) of this section for buildings owned by the University of Vermont and State Agricultural College shall be limited to a maximum of $750,000.00.

(d) [Repealed.]

(e) The Secretary of Administration shall have authority to reduce any payments under this subchapter to avoid multiple payments to a municipality in the same year in lieu of taxes with respect to the same property.
32 V.S.A. § 583 — VT Code / Title 32 / Chapter 7 / Section 583
§ 583. Credit card payments
Status: repealed

(a) A statewide officer or secretary of a State agency, commissioner of a State department, or the Court Administrator may accept payment of taxes, registration fees, license fees, penalties, fines, interest, charges, surcharges, or any other fees or amounts due the State by means of credit cards, debit cards, charge cards, prepaid cards, stored value cards, and direct bank account withdrawals or transfers.

(b) The State Treasurer shall negotiate and contract with banks and bank credit card companies or others to provide as a method of payment to State agencies or departments the use of credit card or debit card accounts or direct bank account withdrawals or transfers and may agree to pay such bank or other company a fee or percentage of the amount collected and remitted to the State. The Court Administrator may so contract for the Judiciary with the approval of the State Treasurer. Notwithstanding section 502 of this title, an agency, a department, or the Judiciary may charge against such collections the percentage or fee imposed.

(c) The State Treasurer shall assist each statewide officer, secretary, commissioner, and Court Administrator who elects to accept payments, as authorized by this section, with establishing procedures for accepting those payments.

(d) A statewide officer or secretary of a State agency, a commissioner of a State department, or the Court Administrator who has authority to accept payment of fees, penalties, fines, charges, surcharges, or any other amounts due the State by a credit card, debit card, charge card, prepaid card, or stored value card shall not charge or collect any additional amounts for using such card to make the payment unless the agency develops a policy regarding additional charges. Each policy and recommended charge, except that which is adopted and recommended by the Court Administrator, shall be approved by the Secretary of Administration prior to applying the charge. Any such charge shall approximate the cost of providing the service.

(e) [Repealed.]
32 V.S.A. § 1632 — VT Code / Title 32 / Chapter 17 / Section 1632
§ 1632. Costs allowed trustee
Status: in_force

When costs are allowed to a trustee in a cause tried by a commissioner, such sum shall be allowed for the travel and attendance of witnesses and for his or her counsel before the commissioner, as in case of witnesses and counsel before a master.
32 V.S.A. § 624 — VT Code / Title 32 / Chapter 7 / Section 624
§ 624. Venue, procedure, and appeals
Status: in_force

(a) Proceedings to forfeit retirement benefits under this subchapter shall be heard in the Civil Division of the Superior Court. Venue may be in the Washington unit, the unit where the conviction for the crime related to public office occurred, or in any unit where the member or any known spouse, dependent, or designated beneficiary resides.

(b) The Supreme Court, pursuant to 12 V.S.A. § 1, may enact rules and develop procedures consistent with this subchapter to govern proceedings to forfeit retirement payments.

(c) An order under this subchapter may be appealed as a matter of right to the Supreme Court by the Attorney General or State's Attorney that filed the petition, the member, or the member's spouse, dependent, or designated beneficiary.
32 V.S.A. § 1006 — VT Code / Title 32 / Chapter 15 / Section 1006
§ 1006. Executive clerk and Executive messenger
Status: in_force

The Executive clerk shall be paid weekly compensation and expenses at the rates allowed to members of the General Assembly during a session of the General Assembly, such compensation and expenses to be paid from the appropriation for the Executive Office of the Governor; and the Executive messenger shall be paid the same compensation and reimbursement for expenses as pages of the General Assembly under 2 V.S.A. § 64, such compensation and expenses to be paid out of the appropriation for legislative expenses.
32 V.S.A. § 7491 — VT Code / Title 32 / Chapter 190 / Section 7491
§ 7491. Remedy exclusive; determination final
Status: in_force

(a) The exclusive remedy of a taxpayer with respect to the refund of monies paid in connection with a return filed under this chapter shall be the petition for refund provided under section 7488 of this title and the appeal from an adverse determination of the petition for refund provided under section 7489 of this title. The exclusive remedy of a taxpayer with respect to a notification of deficiency or assessment of penalty or interest under sections 3202 and 3203 of this title shall be the petition for determination of the deficiency or assessment provided under section 7487 of this title and the appeal from an adverse determination of deficiency or assessment provided under section 7489 of this title.

(b) Upon the failure of a taxpayer to petition in accordance with section 7487 of this title from a notice of deficiency or assessment under sections 3202 and 3203 of this title, or to appeal in accordance with section 7489 of this title from a determination of a deficiency of assessment of tax liability under section 7487 of this title, the taxpayer shall be bound by the terms of the notification, assessment, or determination, as the case may be. The taxpayer shall not thereafter contest, either directly or indirectly, the tax liability as therein set forth in any proceeding, including a proceeding upon a claim of refund of all or any part of any payment made with respect to the tax liability or a proceeding for the enforcement or collection of all or any part of the tax liability.
32 V.S.A. § 5223 — VT Code / Title 32 / Chapter 133 / Section 5223
§ 5223. Recognizance requirement
Status: in_force

A town or municipality within it shall not be required to furnish recognizance or other security for costs in any proceeding instituted under the provisions of sections 5222-5224 of this title; but, unless otherwise provided, upon final judgment, the Court may make such order relating to the payment of costs by the plaintiff for defendant as it shall deem just and reasonable.
32 V.S.A. § 7109 — VT Code / Title 32 / Chapter 185 / Section 7109
§ 7109. Compensation of Board and employees
Status: in_force

The compensation and expenses of the members of the Board and its employees may be agreed upon among such members and the executor or administrator and, if they cannot agree, shall be fixed by the proper Probate Division of the Superior Court of the state determined by the Board to be the domicile of the decedent. The amounts so agreed upon or fixed shall be deemed an administration expense and shall be payable by the executor or administrator.
32 V.S.A. § 3835 — VT Code / Title 32 / Chapter 125 / Section 3835
§ 3835. Reporting exemption
Status: in_force

Within 10 days after the adjournment of any town meeting at which an exemption is granted under the provisions of section 3834 of this title, the town clerk shall report to the director, upon forms to be furnished by him or her, the date upon which such exemption was granted and the length of the term thereof.
32 V.S.A. § 5824 — VT Code / Title 32 / Chapter 151 / Section 5824
§ 5824. Adoption of federal income tax laws
Status: repealed

The statutes of the United States relating to the federal income tax, as in effect on December 31, 2024, but without regard to federal income tax rates under 26 U.S.C. § 1, are hereby adopted for the purpose of computing the tax liability under this chapter and shall continue in effect as adopted until amended, repealed, or replaced by act of the General Assembly.
32 V.S.A. § 4152 — VT Code / Title 32 / Chapter 129 / Section 4152
§ 4152. Contents
Status: in_force

(a) When completed, the grand list of a town shall be in such form as the Director prescribes and shall contain such information as the Director prescribes, including:

(1) In alphabetical order, the name of each real property owner and each owner of taxable personal property.

(2) The last known mailing address of all such owners.

[Subdivision (a)(3) effective until contingencies met; see also subdivision (a)(3) effective July 1, 2028 if contingencies met, set out below.]

(3) A brief description of each parcel of taxable real estate in the town. “Parcel” means all contiguous land in the same ownership, together with all improvements thereon.

[Subdivision (a)(3) effective July 1, 2028 if contingencies met; see also subdivision (a)(3) effective until contingencies met, set out above.]

(3) A brief description of each parcel of taxable real estate in the town, including a classification assigned pursuant to section 4152a of this title. As used in this subdivision, “parcel” means a separate and sellable lot or piece of real estate. Parcels may be combined to represent all contiguous land in the same ownership, together with all improvements thereon.

(4) The listed valuation of such owner's personal estate taxable in the town and, for property exempted under the provisions of sections 3834, 3836, 3837, and 3838 of this title, what the full listed value of the property would be absent the exemption, the statutory authority for granting such exemption, the year in which the exemption became effective, and the year in which it ends.

(5) The listed valuation of each parcel that is not exempt.

[Subdivision (a)(6) effective until July 1, 2037; see also subdivision (a)(6) effective July 1, 2037 set out below.]

(6) For those parcels that are exempt, the insurance replacement value reported to the local assessing officials by the owner under section 3802a of this title or what the full listed value of the property would be absent the exemption and the statutory authority for granting such exemption and, for properties exempt pursuant to a vote, the year in which the exemption became effective and the year in which the exemption ends; provided that, for parcels exempt under chapter 125, subchapter 3 of this title, the insurance replacement value shall not be substituted for the full listed value of the property absent the exemption and the grand list shall indicate whether the exemption applies to the State property tax or both the State and municipal property taxes.

[Subdivision (a)(6) effective July 1, 2037; see also subdivision (a)(6) effective until July 1, 2037 set out above.]

(6) For those parcels that are exempt, the insurance replacement value reported to the local assessing officials by the owner under section 3802a of this title or what the full listed value of the property would be absent the exemption and the statutory authority for granting such exemption and, for properties exempt pursuant to a vote, the year in which the exemption became effective and the year in which the exemption ends.

(7) For those parcels appraised under the provisions of section 3607a, subdivisions 3832(1), (6), and (7), and section 3836, 3840, 3845, or 3847 of this title, the value that reflects the taxes to be paid on the property, the full listed value absent such appraisal, the statutory authority for granting such appraisal, the year in which such appraisal became effective, and the year in which it ends.

(8) The full listed value and the stabilization value agreed to by an owner and a town pursuant to 24 V.S.A. § 2741 or section 3843 or 3846 of this title, the year in which the stabilization agreement became effective, and the year in which it ends.

(9) Separate columns that will show the listed valuations of homesteads as defined in subdivision 5401(7) of this title and housesites as defined under subdivision 6061(11) of this title.

(b) When the grand list of a town contains a description of a mobile home, whether or not the mobile home is considered real or personal property, the description shall include, if available, the name of the manufacturer, the model number, the serial number, and the dimensions of the home.

(c) When the grand list of a town describes exempt property, the grand list shall identify if the value provided is the insurance replacement cost provided under section 3802a of this title or the full listed value under subdivision (a)(6) of this section.
32 V.S.A. § 7817 — VT Code / Title 32 / Chapter 205 / Section 7817
§ 7817. Determination of tax on failure to file return
Status: in_force

(a) When the Commissioner discovers, by examination of the records of the taxpayer as provided in section 7816 of this title or otherwise, that a person required to file a return under this subchapter has filed an incorrect or insufficient return, the Commissioner may, at any time within three years after the date the return was due, determine the correct amount of tax and shall give notice to the taxpayer of the amount of any deficiency in such tax, together with penalty and interest as hereinafter provided. If no return has been filed as provided by law, the tax may be assessed at any time. When, before the expiration of the period prescribed herein for assessment of an additional tax, a taxpayer has consented in writing that the period be extended, the amount of the additional tax due may be determined at any time within the extended period. The period so extended may be further extended by subsequent consents in writing made before the expiration of the extended period.

(b) A determination by the Commissioner in accordance with subsection (a) of this section shall fix the tax, unless the person against whom it is assessed shall, within 60 days after receiving the notice of such determination, apply to the Commissioner for a hearing as is herein provided. The decision of the Commissioner after the hearing may be reviewed as provided in this chapter.
32 V.S.A. § 706 — VT Code / Title 32 / Chapter 9 / Section 706
§ 706. Transfer of appropriations
Status: repealed

Notwithstanding any authority granted elsewhere, all transfers of appropriations shall be made pursuant to this section upon the initiative of the Governor or upon the request of a secretary or commissioner.

(1) With the approval of the Governor, the Commissioner of Finance and Management may transfer balances of appropriations not to exceed $100,000.00 made under any appropriation act for the support of the government from one component of an agency, department, or other unit of State government to any component of the same agency, department, or unit.

(2) Except as specified in subdivision (1) of this section, the transfer of balances of appropriations may be made only with the approval of the Emergency Board.

(3) For the specific purpose of balancing and closing out fund accounts at the end of a fiscal year, the Commissioner of Finance and Management may adjust a balance within an account of an agency or department in an amount not to exceed $200.00.

(4) [Repealed.]
32 V.S.A. § 3436 — VT Code / Title 32 / Chapter 121 / Section 3436
§ 3436. Assessment education
Status: reserved

(a) The Director shall certify assessment education programs for municipal listers and assessors at convenient times and places during the year and is authorized to contract with one or more persons to provide part or all of the assessment instruction. Certified programs shall include education on racial disparities in property valuation outcomes in the United States, with a focus on Vermont in particular, and on-going bias reduction training. Certified programs may include instruction in lister duties, property inspection, data collection, valuation methods, mass appraisal techniques, property tax administration, or such other subjects as the Director deems beneficial to listers and both mandatory and optional certified programs may be presented by Property Valuation and Review or a person pursuant to a contract with Property Valuation and Review, the International Association of Assessing Officials, the Vermont Assessors and Listers Association, or the Vermont League of Cities and Towns.

(b) The Director shall establish designations recognizing levels of achievement and the necessary course work or evaluation of equivalent experience required to attain each designation. Designation for any one level shall be for a period of three years.

(c) Designation obtained under subsection (b) of this section may be renewed for three-year periods upon completion of requirements as determined by the Director.

(d) The Director shall also notify all towns annually of any new approaches that the Division of Property Valuation and Review is aware of for obtaining or performing mass reappraisals and for grand list maintenance.

(e) A sum not to exceed $100,000.00 each year shall be paid from the Education Fund to the Division of Property Valuation and Review for the purpose of providing assessment education for municipal listers and assessors. The Director is authorized to establish guidelines and requirements for education programs to be provided using the funds described in this section. Education programs provided using funds described in this section shall be provided at no cost or minimal cost to the municipal listers and assessors. In addition to providing the annual education programs described in this section, up to 20 percent of the amount available for education programs may be reserved as a scholarship fund to permit municipal listers and assessors to attend national programs providing education opportunities on advanced assessment topics. All applications for scholarships shall be submitted to and approved by the Director.
32 V.S.A. § 710 — VT Code / Title 32 / Chapter 9 / Section 710
§ 710. Payment of State agency fees
Status: in_force

(a) Notwithstanding any other provision of law, the Agency of Transportation, any cooperating municipalities, and their contractors or agents shall be exempt from the payment of fee charges for reviews, inspections, or nonoperating permits issued by the Department of Public Safety, a District Environmental Commission, and the Agency of Natural Resources for any projects undertaken by or for the Agency and any cooperating municipalities for which all or a portion of the funds are authorized by a legislatively approved transportation construction, rehabilitation, or paving program within a general appropriation act introduced pursuant to section 701 of this title except for those fees established under 3 V.S.A. § 2822(j)(2)(A)(iii), (j)(10), (j)(11), and (j)(26).

(b) Notwithstanding any other provision of law, no fees shall be charged for reviews, inspections, or nonoperating permits issued by the Department of Public Safety, a District Environmental Commission, and the Agency of Natural Resources for:

(1) Any project undertaken by the Department of Buildings and General Services, the Agency of Natural Resources, or the Agency of Transportation that is authorized or funded in whole or in part by the capital construction act introduced pursuant to section 701a of this title except for those fees established under 3 V.S.A. § 2822(j)(2)(A)(iii), (j)(10), (j)(11), and (j)(26).

(2) Any project undertaken by a municipality, which is funded in whole or in part by a grant or loan from the Agency of Natural Resources or the Agency of Transportation financed by an appropriation of a capital construction act introduced pursuant to section 701a of this title except for those fees established under 3 V.S.A. § 2822(j)(2)(A)(iii), (j)(7)(A) and (B), (j)(10), (j)(11), and (j)(26). However, all such fees shall be paid for reviews, inspections, or permits required by municipal solid waste facilities developed by a solid waste district that serves, or is expected to serve, in whole or in part, parties located outside its own district boundaries pursuant to 10 V.S.A. chapter 159.
32 V.S.A. § 8904 — VT Code / Title 32 / Chapter 219 / Section 8904
§ 8904. Completion of form
Status: in_force

(a) Every person selling or leasing a motor vehicle in Vermont shall at the time of selling or leasing a motor vehicle compute for the purchaser or lessee the tax imposed by subsection 8903(a), (b), (f), or (g) of this title and complete in its entirety the tax form prescribed and furnished by the Commissioner.

(b) When the seller or lessor of a motor vehicle fails to fill out the tax form as required in subsection (a) of this section, he or she shall be subject to the penalties under section 8909 of this title or, if he or she is a registered dealer, the Commissioner may suspend the dealer registration. Such suspension shall be for a reasonable time and shall not exceed 10 days for each offense and shall be made only after a finding that the failure of such dealer is willful and intentional and not the result of inadvertence.
32 V.S.A. § 9248 — VT Code / Title 32 / Chapter 225 / Section 9248
§ 9248. Informational reporting
Status: in_force

The Department of Taxes may collect information on operators from persons providing an internet platform for the short-term rental of property for occupancy in this State. The information collected shall include any information the Commissioner requires, and the name, address, and terms of the rental transactions of persons acting as operators through the internet platform. The failure to provide information as required under this section shall subject the person operating the internet platform to a fine of $5.00 for each instance of failure. The Commissioner is authorized to adopt rules and procedures to implement this section.
32 V.S.A. § 104 — VT Code / Title 32 / Chapter 3 / Section 104
§ 104. Balance due retiring Treasurer
Status: in_force

Upon such adjustment, if it appears that a balance is due to the retiring Treasurer, it shall be reported to the General Assembly and discharged as it directs.
32 V.S.A. § 5910 — VT Code / Title 32 / Chapter 151 / Section 5910
§ 5910. Definitions; federal conformity
Status: in_force

(a) As used in this subchapter:

(1) “C corporation” means a corporation that is not an S corporation.

(2) “Code” means the Internal Revenue Code of 1986, as amended and as applicable to the taxable period; references to sections of the Code shall be deemed to refer to corresponding provisions of prior and subsequent federal tax laws.

(3) “Income attributable to Vermont” means items of income, loss, deduction, or credit of the S corporation allocated and apportioned to Vermont pursuant to section 5833 of this title.

(4) “Income not attributable to Vermont” means all items of income, loss, deduction, or credit of the S corporation other than income attributable to Vermont.

(5) “Pro rata share” means the portion of any item attributable to an S corporation shareholder for a taxable period determined in the manner provided in, and subject to any election made under, subsection 1377(a) or 1362(e), as the case may be, of the Code.

(6) “S corporation” means a corporation for which a valid election under subsection 1362(a) of the Code is in effect.

(7) “Taxable period” means any taxable year or portion of a taxable year during which a corporation is an S corporation.

(b) Except as otherwise expressly provided or clearly appearing from the context, any term used in this subchapter shall have the same meaning as when used in comparable context in the Code, or in any statute relating to federal income taxes, in effect for the taxable period. Due consideration shall be given in the interpretation of this subchapter to applicable sections of the Code in effect from time to time and to federal rulings and regulations interpreting such sections, provided such Code, rulings, and regulations do not conflict with the provisions of this subchapter.
32 V.S.A. § 7202 — VT Code / Title 32 / Chapter 187 / Section 7202
§ 7202. Agreement; filing; interest and penalties
Status: in_force

When the Commissioner of Taxes claims that a decedent was domiciled in this State at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Commissioner of Taxes may, with the approval of the Attorney General, make a written agreement of compromise with the other taxing authorities and the executor or administrator that a certain sum shall be accepted in full satisfaction of any and all death taxes imposed by this State, including any interest or penalties to the date of filing agreement. The agreement shall also fix the amount to be accepted by the other states in full satisfaction of death taxes. The executor or administrator is hereby authorized to make such agreement. Either the Commissioner of Taxes or the executor or administrator shall file the agreement, or a duplicate, with the authority that would be empowered to determine death taxes for this State if there had been no agreement; and thereupon the tax shall be deemed conclusively fixed as therein provided. Unless the tax is paid within 30 days after filing the agreement, interest or penalties shall thereafter accrue upon the amount fixed in the agreement, but the time between the decedent's death and the filing shall not be included in computing the interest or penalties.
32 V.S.A. § 7735 — VT Code / Title 32 / Chapter 205 / Section 7735
§ 7735. Term of licenses
Status: in_force

Each license issued under the provisions of this subchapter shall be valid as long as the licensee continues to do business at the place named unless revoked or suspended by the Commissioner as provided in section 7736 of this title. If the business with respect to which such license was issued shall be sold or transferred or if the licensee ceases to do business at the place named, the license shall immediately be returned to the Commissioner for cancellation.
32 V.S.A. § 10453 — VT Code / Title 32 / Chapter 244 / Section 10453
§ 10453. Reporting and documentation of coverage
Status: in_force

(a) Each applicable individual who files or is required to file an individual income tax return as a resident of Vermont, either separately or jointly with a spouse, shall indicate on the return, in a manner prescribed by the Commissioner of Taxes, whether the individual had minimum essential coverage in effect for each of the 12 months of the taxable year for which the return is filed as required by section 10452 of this chapter, whether covered as an individual or as a named beneficiary of a policy covering multiple individuals.

(b) An applicable individual who indicates on a Vermont income tax return that the individual had minimum essential coverage shall provide to the Department of Taxes, upon the Department's request, a copy of the statement of coverage furnished to the individual pursuant to 26 U.S.C. § 6055 by the provider of the individual's minimum essential coverage.

(c) In the event that the requirement for providers of minimum essential coverage to furnish a statement of coverage to individuals pursuant to 26 U.S.C. § 6055 is suspended or eliminated for any taxable year, the Department of Vermont Health Access and each employer, health insurance carrier, and other entity providing minimum essential coverage to residents of this State shall submit a return to the Department of Taxes including the same information as had been provided to the Internal Revenue Service pursuant to 26 U.S.C. § 6055 at such time and in such form as the Commissioner of Taxes shall require.
32 V.S.A. § 7497 — VT Code / Title 32 / Chapter 190 / Section 7497
§ 7497. Tax liability as property lien
Status: in_force

(a) If any corporation, partnership, individual, trust, or estate required to pay or remit any tax liability under this chapter neglects or refuses to pay it in accordance with this chapter after notification or assessment thereof under sections 3202 and 3203 of this title, the aggregate amount of the tax liability then due and owing, together with any costs that may accrue in addition thereto, shall be a lien in favor of this State upon all property and rights to property, whether real or personal, belonging to the corporation, partnership, individual, trust, or estate. The lien shall arise at the time the notification or assessment is made by the Commissioner and shall continue until the aggregate tax liability with costs is satisfied in full or becomes unenforceable by reason of lapse of time. The lien shall be valid as against any subsequent mortgagee, pledgee, purchaser, or judgment creditor when notice of the lien and the sum due has been filed by the Commissioner with the clerk of the town or city in which the property subject to lien is situated or, in the case of an unorganized town, gore, or grant, in the office of the clerk of the county wherein the property is situated. In the case of a motor vehicle, the lien shall also be valid when a notation of the lien is made on the certificate of title and shall only be valid as against any subsequent mortgagee, pledgee, bona fide purchaser, or judgment creditor when such notation is made. In the case of any prior mortgage on any real or personal property so written as to secure a present debt and also future advances by the mortgagee to the mortgagor, the lien herein provided, when notice thereof has been filed in the proper clerk's office, shall be subject to the prior mortgage unless the Commissioner also notifies the mortgagee of the recording of the lien in writing, in which case any indebtedness thereafter created from the mortgagor to the mortgagee shall be junior to the lien herein provided for.

(b) The Commissioner shall issue to the taxpayer a certificate of release of the lien if:

(1) the Commissioner finds that the liability for the amount demanded, together with costs, has been satisfied or has become unenforceable by reason of lapse of time; or

(2) there is furnished to the Commissioner a bond with surety approved by the Commissioner in a sum sufficient to equal the amount demanded, together with costs, the bond to be conditioned upon the payment of any judgment rendered in proceedings regularly instituted by the Commissioner to enforce collection thereof at law or of any amount agreed upon in writing by the Commissioner to constitute the full amount of the liability; or

(3) the Commissioner determines at any time that the interest of this State in the property has no value.

(c) The lien provided for by this section may be foreclosed at any time after the tax liability with respect to which the lien arose becomes collectible under section 7490 of this title. In the case of real property, the lien may be foreclosed in the manner prescribed in 12 V.S.A. chapter 172 and in such rules as the Supreme Court may promulgate for the foreclosure of mortgages on real estate. In the case of personal property, the lien may be satisfied in the manner prescribed in 9A V.S.A. article 9 for the disposition of collateral under a security interest or in the manner provided by law for the foreclosure of other security interests in personal property.
32 V.S.A. § 7460 — VT Code / Title 32 / Chapter 190 / Section 7460
§ 7460. Generation-skipping transfers
Status: in_force

(a) As used in this section, unless the context indicates otherwise:

(1) “Generation-skipping transfer” means every transfer subject to the federal generation-skipping transfer tax in which the original transferor is a resident of the State at the date of original transfer or the property transferred is real or personal property in the State.

(2) “Original transferor” means any grantor, donor, settlor, or testator who by grant, gift, trust, or will makes a transfer of real or personal property that results in federal generation-skipping transfer tax.

(b) A tax is hereby imposed upon every generation-skipping transfer in which the original transferor is a resident of the State at the date of original transfer, in an amount equal to the amount allowable as a credit for State death taxes under 26 U.S.C. § 2604, as in effect on January 1, 2001.

(c) A tax is hereby imposed upon every generation-skipping transfer in which the original transferor is not a resident of the State at the date of the original transfer, in an amount equal to the amount allowable as a credit, with regard to the real or tangible personal property in Vermont, for State death taxes under 26 U.S.C. § 2604, as in effect on January 1, 2001.

(d) Every person required to file a return reporting a generation-skipping transfer under applicable federal law and regulations shall file with the Commissioner, on or before the last day prescribed for filing the federal return, a return in such form as the Commissioner may prescribe, including a duplicate copy of the federal return.

(e) The person liable for payment of the federal generation-skipping transfer tax shall be liable for the tax imposed by this section, which tax is due upon a taxable distribution or taxable termination as determined under the applicable provisions of the federal generation-skipping transfer tax and shall be paid to the Commissioner.

(f) Any person failing to file any payment of tax required by this section when due shall be subject to the interest and penalty provision of section 3202 of this title.

(g) If, after a duplicate copy of the federal return of a generation-skipping transfer has been filed with the Commissioner, the amount of the federal generation-skipping transfer tax is increased or decreased by the federal government, an amended return shall be filed with the Commissioner showing all changes made in the original return and the amount of increase or decrease in the federal generation-skipping transfer tax and in the State death tax credit relating thereto.
32 V.S.A. § 5868 — VT Code / Title 32 / Chapter 151 / Section 5868
§ 5868. Extension of time for filing of returns
Status: in_force

The Commissioner may extend the time within which a taxpayer is required to file a return. The Commissioner shall extend the time for filing a taxpayer's Vermont income tax return to the extended date for filing the United States income tax return if the taxpayer has been granted either an automatic or a good cause extension of time for filing the United States income tax return, except that the time for filing a corporation's Vermont income tax return shall be extended to one month after the extended date for filing the United States income tax return. An extension of the time in which to file a return will not result in a corresponding extension of the time for the payment of the tax liability with respect to which the return is filed.
32 V.S.A. § 1758 — VT Code / Title 32 / Chapter 17 / Section 1758
§ 1758. Masters, auditors, referees, and commissioners
Status: in_force

(a) Unless otherwise provided, the pay and the expense allowance for commissioners, masters, auditors, and referees shall be fixed by the court or by the presiding judge thereof and paid by the State.

(b) The Superior Court may order that the cost of a master be shared by the parties, with the shares specified in the order, if:

(1) the distribution of property is contested and governed by 15 V.S.A. § 751 and the value of the property to be distributed exceeds $500,000.00; or

(2) one or both parties seek an award of maintenance under 15 V.S.A. § 752 and the parties have non-wage income of $150,000.00 or more, excluding up to $500,000.00 of income from the sale of a primary residence or jointly owned business.
32 V.S.A. § 3 — VT Code / Title 32 / Chapter 1 / Section 3
§ 3. Change in fiscal quarters authorized
Status: in_force

Whenever by law an officer, whether State, county, or municipal and whether executive or judicial, is required to pay or turn over money or make a report to the State Treasurer or any other State official, department, institution, or agency on a quarterly basis, the Governor may by executive order require that the money be paid or turned over or the return or report be filed on such dates as the Governor shall designate, which dates shall be three months apart, any other provision of law notwithstanding. Before making the change, he or she shall give at least three months notice thereof by sending a copy of the executive order by personal delivery or certified mail to each officer required to make the payment, return, or report.
32 V.S.A. § 3614 — VT Code / Title 32 / Chapter 123 / Section 3614
§ 3614. Property on federal land
Status: in_force

Property of a railway or other corporation having a right-of-way over or location upon lands acquired by the United States shall be taxed as other similar property.
32 V.S.A. § 4411 — VT Code / Title 32 / Chapter 131 / Section 4411
§ 4411. Modifying grand list to conform with results of an appeal
Status: in_force

If, at the time when the listers are required to complete the grand list and to lodge the same with the town clerk by section 4151 of this title, an appeal from the listers is pending and undetermined, such appeal shall be determined as soon as may be thereafter, and the board deciding such appeal shall file with the town clerk a certificate setting forth its decision in the premises, and he or she shall record the same in the grand list book, and thereupon the grand list shall be modified or amended to conform thereto.
32 V.S.A. § 3112 — VT Code / Title 32 / Chapter 103 / Section 3112
§ 3112. Allocation of payments
Status: in_force

(a) Any payment received by the Commissioner from any taxpayer may, notwithstanding any direction by the taxpayer to the contrary, be applied to the taxpayer's liability for any tax administered by the Commissioner and for any period. Any payment may, with respect to any taxable period, be applied first to the amount of any interest, next to the amount of any penalty, next to the amount of any fee, and finally to the amount of any unpaid tax liability for that period.

(b) The Commissioner may treat any refund payment owed by the Commissioner to a taxpayer as if it were a payment received from the taxpayer and may apply the payment in accordance with subsection (a) of this section.

(c) The provisions of this section shall apply notwithstanding any appeal by the taxpayer.
32 V.S.A. § 3333 — VT Code / Title 32 / Chapter 105 / Section 3333
§ 3333. Calculating the value of an incentive
Status: in_force

Except as otherwise provided for an enhanced incentive for a business in a qualifying labor market area under section 3334 of this title or an enhanced incentive for an environmental technology business under section 3335 of this title, the Council shall calculate the value of an incentive for an award year as follows:

(1) Calculate new revenue growth. To calculate new revenue growth, the Council shall use the cost-benefit model created pursuant to section 3326 of this title to determine the amount by which the new revenue generated by the proposed economic activity to the State exceeds the costs of the activity to the State.

(2) Calculate the business's potential share of new revenue growth. Except as otherwise provided for an environmental technology business in section 3335 of this title, to calculate the business's potential share of new revenue growth, the Council shall multiply the new revenue growth determined under subdivision (1) of this subsection by 80 percent.

(3) Calculate the incentive percentage. To calculate the incentive percentage, the Council shall divide the business's potential share of new revenue growth by the sum of the business's annual payroll performance requirements.

(4) Calculate qualifying payroll. To calculate qualifying payroll, the Council shall subtract from the payroll performance requirement the projected value of background growth in payroll for the proposed economic activity.

(5) Calculate the value of the incentive. To calculate the value of the incentive, the Council shall multiply qualifying payroll by the incentive percentage.

(6) Calculate the amount of the annual installment payments. To calculate the amount of the annual installment payments, the Council shall:

(A) divide the value of the incentive by five; and

(B) adjust the value of the first installment payment so that it is proportional to the actual number of days that new qualifying employees are employed in the first year of hire.
32 V.S.A. § 3848 — VT Code / Title 32 / Chapter 125 / Section 3848
§ 3848. Inventory tax; local option
Status: repealed

(a) At an annual or special meeting warned for the purpose, a municipality may, by a majority vote of those present and voting, elect not to tax inventory of manufacturers and merchants and of other trades and businesses, including professional practices, except as otherwise provided by law. An election by a town not to tax inventory shall remain in effect until repealed or amended by a similar vote of the town.

(b) As used in this section, “inventory” means tangible personal property of a nondepreciable nature held for consumption, sale, resale, leasing, or to be furnished under contracts of service, in a trade or business, and includes raw materials, work in process, semi-finished or finished goods of manufacturers and processors, and the stock-in-trade of wholesalers and retailers.

(c) A repeal of the tax on inventory may be effective for 100 percent of inventory in the tax year following the vote, or the town may vote to exempt a stated percentage of inventory each year for a number of years not to exceed ten, until 100 percent of inventory is exempt.
32 V.S.A. § 4696 — VT Code / Title 32 / Chapter 133 / Section 4696
§ 4696. Distraint of collector's property
Status: in_force

When an officer serving such extent distrains the property of the collector, the mode of notifying, advertising, and selling and the time for redemption shall be the same as in cases of sheriffs who do not execute or return an extent. Such collector shall be committed to jail for want of goods, chattels, or estate.
32 V.S.A. § 5258 — VT Code / Title 32 / Chapter 133 / Section 5258
§ 5258. Fees and costs allowed after warrant and levy recorded
Status: in_force

(a) The fees and costs allowed after the warrant and levy for delinquent taxes have been recorded shall be as follows:

(1) levy and extending of warrant, $10.00;

(2) recording levy and extending of warrant in the town clerk's office, $15.00, to be paid to the town clerk;

(3) notices and publication of notices, actual costs incurred, including the costs of service pursuant to subdivisions 5252(a)(3) and (4) of this title;

(4) expenses actually and reasonably incurred by the town in securing a property for which property taxes are delinquent against illegal activity and fire hazards, to be paid to the town clerk, provided that the expenses shall not exceed 20 percent of the uncollected tax;

(5) when authorized by the selectboard, expenses actually and reasonably incurred by the tax collector for legal assistance in the preparation for or conduct of a tax sale, provided that the expenses shall not exceed 15 percent of the uncollected tax;

(6) travel reimbursement at the rate established by the contract governing State employees;

(7) attending and holding the sale, $10.00;

(8) making return and recording the return in the town clerk's office, $15.00 per page, to be paid to the town clerk; and

(9) collector's deed, $15.00 per page.

(b) The fees and costs allowed in subsection (a) of this section, together with a collector's fee of up to eight percent, shall be in lieu of all other fees and costs.
32 V.S.A. § 1634 — VT Code / Title 32 / Chapter 17 / Section 1634
§ 1634. Repealed. 2021, No. 105 (Adj. Sess.), § 491, eff. July 1, 2022.
Status: repealed

(Repealed by 2021, No. 105 (Adj. Sess.), § 491, eff. July 1, 2022.)
32 V.S.A. § 5221 — VT Code / Title 32 / Chapter 133 / Section 5221
§ 5221. Commencement of action; disqualifications
Status: in_force

When the treasurer, collector of taxes, or other proper officer has a delinquent tax in his or her hands for collection, he or she may notify the agent or other proper officer whose duty it is to prosecute and defend suits wherein such municipality is interested of the amount of such tax and of all fees accrued thereon, who, in his or her discretion, may institute suit therefor under the provisions of sections 5222-5226 and 5291 of this title, and a tax collector may institute suits as tax collector in his or her own name and join in one action to recover all taxes in his or her hands for collection against one taxpayer. A constable or sheriff shall not be disqualified to serve and return mesne, final, or other process in such suit, by reason of being a taxpayer in such municipality, by reason of being collector of taxes therein, or by reason of any act done or fees in his or her behalf accrued on account of such unpaid taxes.
32 V.S.A. § 4912 — VT Code / Title 32 / Chapter 133 / Section 4912
§ 4912. Warrant to be issued by a district judge for the collection of town and other taxes
Status: in_force

STATE OF VERMONT, To A. B., collector of the town of

_______ County, ss. } ______ , in the county of

_____ , (or to the collector of ______ school district, or other taxes,) (as the case may be)

Greeting:

By the authority of the State of Vermont, you are hereby commanded to levy and collect of the several persons named in the list herewith committed to you, the sum of money annexed to the name of each person, respectively, and pay the same to the Treasurer of the town of ________ , (or to such other person appointed to receive the same) on or before the _______ day of _______ ; and if any person neglects or refuses to pay the sum in which he or she is assessed in such list, you are hereby commanded to distrain the goods and chattels of such delinquent person, and the same dispose of according to law, for the satisfying of such sum, with your own fees; and, for want thereof, you are hereby commanded either to extend this warrant for the collection of such sum so assessed against such delinquent person, with costs, upon any land in this State belonging to such delinquent, according to law, or to take the body of such delinquent person, and him or her commit to the keeper of the jail, in the county of ________ (or such other jail as the law directs) within such jail, who is hereby commanded to receive such person, and him or her safely keep until he or she pays such sum so assessed with legal costs, together with your own fees, or is released according to law.

Dated at _______ in the county of _______ , the _______ day of _____________ A.D. 20_____ .

_________ , District Judge.
32 V.S.A. § 5832a — VT Code / Title 32 / Chapter 151 / Section 5832a
§ 5832a. Digital business entity franchise tax
Status: in_force

(a) There is imposed upon every business entity that qualifies as and has elected to be taxed as a digital business entity an annual franchise tax equal to:

(1) the greater of 0.02 percent of the current value of the tangible and intangible assets of the company or $250.00, but in no case more than $500,000.00; or

(2) where the authorized capital stock does not exceed 5,000 shares, $250.00; where the authorized capital stock exceeds 5,000 shares but is not more than 10,000 shares, $500.00; and the further sum of $250.00 on each 10,000 shares or part thereof.

(b) In no case shall the tax on any corporation for a full taxable year, whether computed under subdivision (a)(1) or (2) of this section, be more than $500,000.00 or less than $250.00.

(c) In the case of a corporation that has not been in existence during the whole year, the amount of tax due, at the foregoing rates and as provided, shall be prorated for the portion of the year during which the corporation was in existence.

(d) In the case of a corporation changing during the taxable year the amount of its authorized capital stock, the total annual franchise tax payable at the foregoing rates shall be arrived at by adding together the franchise taxes calculated pursuant to subdivision (a)(2) of this section as prorated for the several periods of the year during which each distinct authorized amount of capital stock was in effect.

(e) For the purpose of computing the taxes imposed by this section, the authorized capital stock of a corporation shall be considered to be the total number of shares that the corporation is authorized to issue without regard to whether the number of shares that may be outstanding at any one time is limited to a lesser number.

(f) The franchise tax under this section shall be reported and paid in the same manner as the tax under subdivision 5832(2)(B) of this title; provided, however, that an electing corporation shall also provide the Commissioner with a copy of its federal tax return.
32 V.S.A. § 5254 — VT Code / Title 32 / Chapter 133 / Section 5254
§ 5254. Sale of realty
Status: in_force

(a) When the tax with costs and fees is not paid before the day of sale, the real property on which the taxes are due shall be sold to pay such taxes, costs, and fees.

(b) Notwithstanding the provisions of subsection (a) of this section, the owner of the property being sold for taxes may request in writing, not less than 24 hours prior to the tax sale, that a portion of the property be sold. Such request must clearly identify the portion of the property to be sold and must be accompanied by a certification from the District Environmental Commission and the town zoning administrative officer that the portion identified may be subdivided and meets minimum lot size requirements. In the event that the portion identified by the taxpayer cannot be sold for the tax and costs, then the entire property may be sold to pay such tax and costs.
32 V.S.A. § 7901 — VT Code / Title 32 / Chapter 207 / Section 7901
§ 7901. Definitions
Status: in_force

As used in this chapter:

(1) “Cannabis” has the same meaning as in 7 V.S.A. § 831.

(2) “Cannabis cultivator” has the same meaning as in 7 V.S.A. § 861.

(3) “Cannabis product” has the same meaning as in 7 V.S.A. § 831.

(4) “Cannabis product manufacturer” has the same meaning as in 7 V.S.A. § 861.

(5) “Cannabis retailer” has the same meaning as in 7 V.S.A. § 861.

(6) “Cannabis wholesaler” has the same meaning as in 7 V.S.A. § 861.

(7) “Integrated licensee” has the same meaning as in 7 V.S.A. § 861.

(8) “Retail sale” or “sold at retail” means any sale for any purpose other than for resale by a cannabis retailer or integrated licensee.

(9) “Sales price” has the same meaning as in section 9701 of this title.
32 V.S.A. § 5930bb — VT Code / Title 32 / Chapter 151 / Section 5930bb
§ 5930bb. Eligibility and administration
Status: in_force

(a) Qualified applicants may apply to the State Board to obtain the tax credits provided by this subchapter for a qualified project at any time before the completion of the qualified project.

(b) To qualify for any of the tax credits under this subchapter, expenditures for the qualified project must exceed $5,000.00.

(c) Application shall be made in accordance with the guidelines set by the State Board.

(d) Beginning on July 1, 2025, under this subchapter no new tax credit may be allocated by the State Board to a qualified building located in a neighborhood development area unless specific funds have been appropriated for that purpose.
32 V.S.A. § 5834 — VT Code / Title 32 / Chapter 151 / Section 5834
§ 5834. Computation of gains and losses
Status: in_force

For the purpose of ascertaining gain or loss from the sale or other disposition of property, real, personal, or mixed, acquired before January 1, 1931, the taxpayer may, in lieu of the adjusted basis prescribed by the applicable U.S. Internal Revenue Code, use the fair market value of such property as of January 1, 1931, adjusted for the period subsequent thereto. In all other respects, the gain or loss on the sale or other disposition of property shall be ascertained as prescribed by such Code.
32 V.S.A. § 7473 — VT Code / Title 32 / Chapter 190 / Section 7473
§ 7473. Allocation of payments
Status: in_force

(a) Any payment received by the Commissioner from any taxpayer with respect to a tax liability of the taxpayer may be applied to any tax liability in the following order of priority, notwithstanding any direction by the taxpayer to the contrary:

(1) first, against any portion of any tax liability initially incurred with respect to a preceding taxable year, with the portion incurred with respect to the earliest preceding taxable year to be satisfied before any portion incurred with respect to any succeeding taxable year; and

(2) next, against any portion of any tax liability incurred with respect to the current taxable year.

(b) As to each portion, the payment shall be applied as follows:

(1) first, to the amount of any interest;

(2) next, to the amount of any penalty;

(3) next, to the amount of any fee; and

(4) next, to the amount of any unpaid tax, incurred with respect to the taxable year.
32 V.S.A. § 132 — VT Code / Title 32 / Chapter 3 / Section 132
§ 132. Chair and Secretary
Status: in_force

The Governor shall be Chair, and the Secretary of Civil and Military Affairs shall be Secretary of the Board. The Secretary shall keep the minutes of each meeting of the Board in a book kept for that purpose, and such minutes shall be a public record, and certified copies of such record shall be furnished the Auditor and the Treasurer.
32 V.S.A. § 7308 — VT Code / Title 32 / Chapter 189 / Section 7308
§ 7308. Action by nonresident; reciprocity
Status: in_force

Subject to this section, a fiduciary acting in another state or a person required to pay the tax who is a resident in another state may institute an action in the courts of this State and may recover a proportionate amount of the federal estate tax or an estate tax payable to another state or of a death duty due by a decedent's estate to another state from a person interested in the estate who is either a resident in this State or who owns property in this State subject to attachment or execution. For the purposes of the action, the determination of apportionment by the court having jurisdiction of the administration of the decedent's estate in the other state shall be prima facie correct. The provisions of this section shall apply only if the state in which such apportionment was made affords a substantially similar remedy.
32 V.S.A. § 4694 — VT Code / Title 32 / Chapter 133 / Section 4694
§ 4694. Bond by collector
Status: in_force

When such collector appeals, within 48 hours after the rendition of such judgment and appeal, he or she shall file with the clerk of the Superior Court to which such appeal is taken, a bond to the State or municipality to whose Treasury such taxes are payable, with sureties to be approved by such clerk, in a sum double the amount of arrearages of taxes as adjudged by such justice, conditioned for the payment of such sum of arrearages of taxes and costs as such Superior Court may finally adjudge to be paid by such collector. When such collector fails to give and file such bond, the justice shall issue an extent as though an appeal had not been taken.
32 V.S.A. § 954 — VT Code / Title 32 / Chapter 13 / Section 954
§ 954. Proceeds
Status: in_force

(a) The proceeds arising from the sale of bonds, inclusive of any premiums, shall be applied to the purposes for which they were authorized, and the purposes may be considered to include underwriters' fees and amounts for reserves, but no purchasers of the bonds shall be in any way bound to see to the proper application of the proceeds. The State Treasurer shall pay the interest on, principal of, investment return on, and maturity value of the bonds and notes as the same fall due or accrue without further order or authority. The State Treasurer, with the approval of the Governor, may establish sinking funds, reserve funds, or other special funds of the State as the State Treasurer may deem for the best interests of the State. To the extent not otherwise provided, the amount necessary each year to fulfill the maturing principal and interest of, investment return and maturity value of, and sinking fund installments on all the bonds then outstanding shall be included in and made a part of the annual appropriation bill for the expense of State government, and the principal and interest on, investment return and maturity value of, and sinking fund installments on the bonds as may come due before appropriations for their fulfillment have been made shall be fulfilled from the applicable debt service fund.

(b) The estimated cost of bond issuance or issuances, including the costs of preparing, issuing, and marketing such bonds or notes shall be appropriated annually from the funds from which transfers are made to fund debt service costs.

(c) Notwithstanding any other provisions of law, the State Treasurer, with the approval of the Secretary of Administration, is hereby authorized to transfer to any authorized projects unspent proceeds derived from the sale of State bonds or notes previously issued for projects previously authorized, and the State Treasurer is hereby further authorized to issue bonds or notes of the State to replenish such transferred funds for application to the original authorized capital projects.
32 V.S.A. § 975 — VT Code / Title 32 / Chapter 13 / Section 975
§ 975. Proceeds
Status: in_force

Proceeds from the sale of bonds may be expended for the authorized purposes of the bonds, including the expenses of preparing, issuing, and marketing the bonds; any notes issued under section 976 of this title; and amounts for any reserves. However, no purchasers of the bonds shall be bound to see to the proper application of the proceeds thereof.
32 V.S.A. § 704a — VT Code / Title 32 / Chapter 9 / Section 704a
§ 704a. Execution of the laws relating to appropriations
Status: in_force

(a) The Governor and every other officer or employee of the Executive Branch shall faithfully execute the laws relating to appropriations so as to effectuate the intent of the General Assembly in enacting such laws, including the provisions of this chapter, the annual appropriations act, and any budget adjustment act.

(b) The Executive Branch is authorized and encouraged to take such actions as are necessary and desirable to manage and administer State programs and agencies in an efficient, effective, and fiscally prudent manner, and to such ends may accomplish savings and reduce spending in such programs and agencies, provided that the legislative purposes for which the sums are appropriated are substantially accomplished.
32 V.S.A. § 7304 — VT Code / Title 32 / Chapter 189 / Section 7304
§ 7304. Method of proration
Status: in_force

(a) The fiduciary or other person in possession of the property of the decedent required to pay the tax may withhold from any property distributable to any person interested in the estate, upon its distribution to him or her, the amount of tax attributable to his or her interest. If the property in possession of the fiduciary or other person required to pay the tax and distributable to any person interested in the estate is insufficient to satisfy the proportionate amount of the tax determined to be due from the person, the fiduciary or other person required to pay the tax may recover the deficiency from the person interested in the estate. If the property is not in the possession of the fiduciary or other person required to pay the tax, the fiduciary or the other person required to pay the tax may recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this chapter.

(b) If property held by the fiduciary is distributed prior to final apportionment of the tax, the distributee shall provide a bond or other security for the apportionment liability in the form and amount prescribed by the fiduciary, with the approval of the Probate Division of the Superior Court having jurisdiction of the administration of the estate.
32 V.S.A. § 7451 — VT Code / Title 32 / Chapter 190 / Section 7451
§ 7451. Appointment of resident administrator for nonresident's estate
Status: in_force

In the absence of administration in Vermont upon the estate of a nonresident, the Commissioner may, at the request of an executor or administrator duly appointed and qualified in the state of the decedent's domicile or at the request of a donee, devisee, legatee, distributee, or grantee under a conveyance or transfer made during the grantor's lifetime, and upon satisfactory evidence furnished him or her by such executor, administrator, donee, devisee, legatee, distributee or grantee, or otherwise, determine whether or not any part of the estate of such decedent within Vermont is subject to tax under the provisions of this subchapter and may apply to the proper Probate Division of the Superior Court for the appointment of an administrator in Vermont.
32 V.S.A. § 3207 — VT Code / Title 32 / Chapter 103 / Section 3207
§ 3207. Administrative attachment
Status: in_force

(a) Notwithstanding other statutes that provide for levy of execution, trustee process, and attachment, the Commissioner, pursuant to this section, may attach tangible and intangible property of a taxpayer to satisfy amounts collectible by the Commissioner under this title by transmitting a notice of attachment to a financial institution or person holding property belonging to or owed to a taxpayer.

(b) The Commissioner may contact a financial institution to obtain verification of the account number, the names, and Social Security numbers listed for an account, and account balances of accounts held by a delinquent taxpayer. A financial institution is immune from any liability for release of this information to the Commissioner.

(c) At least 30 days prior to attaching a taxpayer's property, the Commissioner shall demand payment from the taxpayer together with notice that the taxpayer is subject to attachment of property under this section. This notice shall be sent by first-class mail to the taxpayer's last known address. The mailing of the notice shall be presumptive evidence of its receipt.

(d) A notice of attachment shall direct the financial institution or person to transmit all or a portion of the property in the taxpayer's accounts or owed to the taxpayer to the Commissioner up to the amount owed to the Commissioner. The notice shall identify the taxpayer by Social Security number or federal employer identification number. Upon receipt of the notice, the financial institution or person forthwith shall remit the amount stated in the notice or the amount held or owned by such financial institution or person, whichever is less, to the Commissioner. Notwithstanding the foregoing, any financial institution shall surrender any deposits in such bank only after 21 days after transmittal of the notice of attachment. During the 21-day hold period, the financial institution shall not release the attached funds to the taxpayer unless the Commissioner releases the attachment. A financial institution is immune from any liability due to compliance with the Commissioner's notice of attachment.

(e) A copy of the notice of attachment transmitted to the financial institution or person holding property due to the taxpayer shall be sent by certified mail to the taxpayer at the time it is transmitted to the financial institution or person. The taxpayer may, within 15 days of mailing, petition the Commissioner in writing for a hearing under this section. The Commissioner shall grant a hearing on the matter as provided in subsection 5885(a) of this title at which the taxpayer bears the burden of proof. The Commissioner shall notify the taxpayer in writing of his or her decision concerning the attachment and the taxpayer may appeal in the manner provided in subsection 5885(b) of this title, which shall be the taxpayer's exclusive remedy with respect to an attachment under this section.

(f) At a hearing under this section, the taxpayer may raise the following claims relating to the proposed attachment:

(1) whether the notice of attachment has identified the wrong taxpayer;

(2) whether the proposed attachment includes property that would be exempt from attachment and levy under 12 V.S.A. § 2740 in a judicial attachment;

(3) the statute of limitations to collect the liability expired before the notice of attachment was sent; and

(4) the taxpayer may propose a collection alternative, including a payment plan or offer in compromise, but only if there has been a change in the taxpayer's Vermont tax liability based on a change in his or her federal tax liability since the Vermont liability was assessed.

(g) The hearing under this section shall be conducted by an officer or employee who is not an employee of the Compliance Division of the Department of Taxes.

(h) If a hearing is requested in a timely manner under this section, the attachment shall be suspended and the financial institution shall not release the attached funds for the period during which the appeal is pending.

(i) After a hearing, the taxpayer may propose a collection alternative, including a payment plan or offer in compromise, but only if there has been a change in the taxpayer's federal tax liability or on a change in the amount that is subject to attachment as a result of the hearing.

(j) Attachment under this section and other collection measures provided by law are cumulative.

(k) The Commissioner forthwith shall notify the financial institution in writing and the financial institution shall cease attachment:

(1) upon full payment of the amounts collectible by the Commissioner; or

(2) when the attachment exceeds the amount permissible under 12 V.S.A. § 2740.

(l) A determination under subdivision 5888(1) of this title will be reflected in the amounts collectible by the Commissioner.

(m) As used in this section:

(1) “Financial institution” includes financial institutions as defined in 8 V.S.A. § 11101(32) and credit unions as defined in 8 V.S.A. § 30101(5).

(2) “Intangible property” means property that has no intrinsic value but is merely the representative of value, such as cash, accounts, rents, stocks, bonds, promissory notes, or other instruments that create a payment obligation.

(3) “Person” has the same meaning as in section 3001 of this title.

(n) The Commissioner shall contract with an outside independent organization or enter into a memorandum of understanding with a different State agency to provide advocate services to taxpayers subject to the provisions of this section. The organization or agency providing the services shall be independent of the Department of Taxes. The advocate services provided under this subsection shall include technical assistance and representation in the administrative processes and hearings under this section.
32 V.S.A. § 1141 — VT Code / Title 32 / Chapter 15 / Section 1141
§ 1141. Assistant judges
Status: in_force

(a)(1) Each assistant judge of the Superior Court shall be entitled to receive compensation in the amount of $224.47 a day as of July 14, 2024 and $236.59 a day as of July 13, 2025 for time spent in the performance of official duties and necessary expenses as allowed to classified State employees. Compensation under this section shall be based on a two-hour minimum and hourly thereafter.

(2)(A) The compensation paid to an assistant judge pursuant to this section shall be paid by the State except as provided in subdivision (B) of this subdivision (2).

(B) The compensation paid to an assistant judge pursuant to this section shall be paid by the county at the State rate established in subdivision (a)(1) of this section when an assistant judge is sitting with a presiding Superior judge in the Civil or Family Division of the Superior Court.

(b) Assistant judges of the Superior Court shall be entitled to receive pay for such days as they attend court when it is in actual session or during a court recess when engaged in the special performance of official duties.
32 V.S.A. § 4796 — VT Code / Title 32 / Chapter 133 / Section 4796
§ 4796. Absconding taxpayers
Status: in_force

When the treasurer makes and files with the officers making the tax bill an affidavit that a person whose name is thereon is about to remove or abscond from the State, the treasurer may thereupon issue a warrant against such taxpayer for the amount of his or her tax, although such 30 days, as provided in section 4792 of this title, have not expired, and the collector shall execute the warrant. The collector shall be entitled to the same fees for collecting the taxes upon such warrants as he or she is allowed by law in the case of distraint of property in the collection of taxes, and such sum shall be taxed against the delinquent taxpayer.
32 V.S.A. § 10404 — VT Code / Title 32 / Chapter 243 / Section 10404
§ 10404. Determination of deficiency, refund, penalty, or interest
Status: in_force

(a) Within 60 days after the mailing of a notice of deficiency, denial, or reduction of a refund claim, or assessment of penalty or interest, a health insurer may petition the Commissioner in writing for a determination of that deficiency, refund, or assessment. The Commissioner shall thereafter grant a hearing upon the matter and notify the health insurer in writing of his or her determination concerning the deficiency, penalty, or interest. This is the exclusive remedy of a health insurer with respect to these matters.

(b) Any hearing granted by the Commissioner under this section shall be subject to and governed by 3 V.S.A. chapter 25.

(c) Any aggrieved health insurer may, within 30 days after a determination by the Commissioner concerning a notice of deficiency, an assessment of penalty or interest, or a claim to refund, appeal that determination to the Washington Superior Court or to the Superior Court for the county in which the health insurer has a place of business.
32 V.S.A. § 5825 — VT Code / Title 32 / Chapter 151 / Section 5825
§ 5825. Credit for taxes paid to other states and provinces
Status: in_force

(a) A taxpayer of this State who was a resident individual, estate, or trust during any portion of a taxable year shall receive credit against the tax imposed, for that taxable year, by section 5822 of this title for income taxes imposed by, and paid to, another state or territory of the United States, the District of Columbia, or a province of Canada, upon the taxpayer's income earned or received from sources within that state, territory, district, or province during that portion of that taxable year. In no case shall the credit allowed by this section exceed the portion of Vermont income tax, otherwise imposed by this chapter, attributable to the adjusted gross income earned or received from sources within such other state, territory, district, or province.

(b) For purposes of this section, when a taxpayer domiciled in another jurisdiction is deemed to be a resident of Vermont as provided by subdivision 5811(11)(A)(ii) of this title, income from intangibles not employed in a business, trade, or profession shall be deemed to be derived from sources within the jurisdiction of domicile. However, notwithstanding the provisions of this subsection, no credit will be allowed against the tax imposed unless the jurisdiction of domicile provides for a similar credit.
32 V.S.A. § 3763 — VT Code / Title 32 / Chapter 124 / Section 3763
§ 3763. Public records
Status: in_force

Notwithstanding any provision to the contrary in 1 V.S.A. § 317, section 3102 of this title, or any other provision of law, the names and addresses of taxpayers, the description of eligible property, the current use valuation of such property participating in the Current Use Value Appraisal Program under this chapter and the amount reimbursed by the State to the town with respect to the eligible property shall be public records subject to public inspection and copying under 1 V.S.A. chapter 5, subchapter 3.
32 V.S.A. § 10108 — VT Code / Title 32 / Chapter 237 / Section 10108
§ 10108. Mailing of notice
Status: in_force

Any notice under this chapter may be given by mailing it to the person for whom it is intended in a postpaid envelope addressed to that person at the address given in a manifest or other report filed by that person or to the best address obtainable. The mailing of the notice shall be presumptive evidence of its receipt by the person to whom addressed. Any period of time that is determined under this chapter by the giving of notice shall commence to run from the date of mailing of the notice.
32 V.S.A. § 4010 — VT Code / Title 32 / Chapter 129 / Section 4010
§ 4010. Inventories in unorganized towns and gores
Status: in_force

Persons liable to pay taxes in unorganized towns or gores, except as otherwise provided, shall be subject to the same provisions in regard to making out and returning inventories of property to which taxpayers in organized towns are subject; and in taking the list for taxation in unorganized towns and gores, the appraisers therefor, except as otherwise provided, shall be governed by the provisions of this chapter.
32 V.S.A. § 5862 — VT Code / Title 32 / Chapter 151 / Section 5862
§ 5862. Returns by corporations
Status: in_force

(a) Every corporation that is a taxable corporation, for any taxable year, shall file a Vermont corporate income tax return for that taxable year on or before the date a U.S. income tax return is required to be filed for that year by that corporation under the laws of the United States.

(b) If such corporation fails to file such return on or before such date, the corporation shall pay a penalty of $50.00 in addition to any other penalties, interest, or fees provided by this chapter. If a petition is filed under section 5864 of this title in order to force the filing of such return, then a further penalty of $200.00 shall be paid in addition to any other penalties, interest, or fees provided by this chapter and in addition to the $50.00 penalty provided herein. However, if a judge of the Superior Court finds that there was no cause for the Commissioner to file the petition, he or she shall order that the $200.00 penalty not be imposed. Such penalties shall be paid at the time the return is filed, without assessment or demand.

(c) Taxable corporations that received any income allocated or apportioned to this State under the provisions of section 5833 of this title for the taxable year and that under the laws of the United States constitute an affiliated group of corporations may elect to file a consolidated return in lieu of separate returns if such corporations qualify and elect to file a consolidated federal income tax return for that taxable year. Such an election to file a Vermont consolidated return shall continue for five years, including the year the election is made.

(d) A taxable corporation that is part of an affiliated group engaged in a unitary business shall be treated as a single taxpayer and shall file a group return containing the combined net income of the affiliated group and such other informational returns as the Commissioner shall require by rule. A unitary combined return shall include the income and apportionment factors of any taxable corporation incorporated in the United States or formed under the laws of any state, the District of Columbia, or any territory or possession of the United States and in a unitary relationship with the taxpayer. The income, gain, or losses from members of a combined group shall be combined to the extent allowed under the Internal Revenue Code for consolidated filing as if the combined group was a consolidated filing group, provided that a state tax credit shall not be combined and shall be limited to the member to which the credit is attributed.
32 V.S.A. § 463 — VT Code / Title 32 / Chapter 7 / Section 463
§ 463. Itemized bills with vouchers required
Status: in_force

The Commissioner of Finance and Management shall require all bills presented to him or her for allowance to be fully itemized and accompanied, as far as possible, with vouchers.
32 V.S.A. § 3750 — VT Code / Title 32 / Chapter 124 / Section 3750
§ 3750. Statutory purposes
Status: in_force

The statutory purpose of the Vermont Use Value Appraisal Program in chapter 124 of this title is to preserve the working landscape, preserve the rural character of Vermont, and protect the natural ecological systems and natural resources of the forestland of Vermont.
32 V.S.A. § 960 — VT Code / Title 32 / Chapter 13 / Section 960
§ 960. Issuance of bonds
Status: in_force

Issuance of bonds authorized by the General Assembly for a given fiscal year may, in the discretion of the State Treasurer with the approval of the Governor, be issued in the months of May or June preceding that fiscal year, or at any time thereafter and until such authorization is rescinded by the General Assembly prior to the issuance of such bonds.
32 V.S.A. § 975b — VT Code / Title 32 / Chapter 13 / Section 975b
§ 975b. Debt service appropriations
Status: in_force

The General Assembly shall appropriate in the annual appropriations bill the amount necessary from the appropriate funds to pay the debt service obligations of Transportation Infrastructure Bonds that are due in the fiscal year covered by the appropriations bill.
32 V.S.A. § 3483 — VT Code / Title 32 / Chapter 121 / Section 3483
§ 3483. False statement, perjury
Status: in_force

A person who willfully swears falsely or who willfully makes a false statement under the pains and penalties of perjury in violation of any of the provisions of this Part shall be guilty of perjury and punished accordingly.
32 V.S.A. § 135 — VT Code / Title 32 / Chapter 3 / Section 135
§ 135. Use of Fund
Status: in_force

When any building or property of the State is damaged by fire or other hazard, notwithstanding subdivision 588(4) of this title, the Board or, for amounts under $10,000.00, the Secretary of Administration, may at their discretion transfer from the Insurance Reserve Fund amounts for the purpose of replacing, repairing, or rebuilding the same, and for related losses.
32 V.S.A. § 3302 — VT Code / Title 32 / Chapter 103 / Section 3302
§ 3302. Debt referral
Status: in_force

(a) An agency or any other branch or subdivision of State government may enter into an agreement with the Department of Taxes to collect any debt, other than debts related to property taxes under chapters 123 through 135 of this title, of $50.00 or more under the procedures established by this subchapter.

(b) Any agreement shall contain the following provisions:

(1) a process for ensuring that the debt is final, and not subject to any negotiation for settlement;

(2) a process for providing the Department with information necessary to identify each debtor and for certifying in writing the amount of each debt submitted to the Department for collection, along with any other information as the Commissioner shall require;

(3) a hierarchy of payments made from debts collected; and

(4) any other provisions necessary to allow the Department of Taxes to collect the referred debt.
32 V.S.A. § 7110 — VT Code / Title 32 / Chapter 185 / Section 7110
§ 7110. Reciprocal application
Status: in_force

This chapter shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this chapter.
32 V.S.A. § 8906 — VT Code / Title 32 / Chapter 219 / Section 8906
§ 8906. Tax form contents
Status: in_force

Except as otherwise provided pursuant to subsection 8905(d) of this title, the tax form shall require the following information as to the purchase price of the motor vehicle:

(1) the value of any motor vehicle accepted in trade together with its make, type, serial or identification number, and year of manufacture; and

(2) the make, type, serial or identification number, and year of manufacture of the motor vehicle purchased.
32 V.S.A. § 5933 — VT Code / Title 32 / Chapter 151 / Section 5933
§ 5933. Collection of debts through setoff
Status: in_force

(a) A claimant agency may submit any debt of $45.00 or more to the Department for collection under the procedure established by this chapter. This setoff debt collection remedy is in addition to and not in substitution for any other remedy available by law.

(b) The Department shall, upon request of a claimant agency, set off any refund that it owes to a debtor against the amount of debt certified by a claimant agency in accordance with the procedure established by section 5934 of this chapter.
32 V.S.A. § 4731 — VT Code / Title 32 / Chapter 133 / Section 4731
§ 4731. Collection of State and county taxes
Status: in_force

When the General Assembly imposes a State or county tax, the State or county treasurer, unless otherwise provided, shall seasonably issue a warrant directed to the town treasurer. Such treasurer shall present such warrant to the selectboard who, within the time required by the warrant, shall draw an order on the town treasurer for the amount of such tax, and such treasurer shall forthwith pay the State or county treasurer, as the case may be, the amount of such order.
32 V.S.A. § 992 — VT Code / Title 32 / Chapter 13 / Section 992
§ 992. Allocation; authority
Status: in_force

(a) The State of Vermont hereby elects, under Section 146 of the Internal Revenue Code of 1986, as amended, to establish its formula for allocating the State ceiling among the governmental units of a state having authority to issue “private activity bonds” the interest on which is not included in gross income of recipients thereof for federal income tax purposes. The State allocation formula established under this subchapter shall apply to all private activity bonds that all issuing authorities may issue in any calendar year.

(b)(1) One hundred percent of Vermont's federally allocated State ceiling on the volume of private activity bonds that may be issued in any calendar year is hereby allocated to the State. The Emergency Board established by chapter 3 of this title shall be the duly authorized agency of the State having the power to apportion the State's private activity bond ceiling to and among the constituted issuing authorities empowered to issue such bonds. The Emergency Board shall exercise this power on or before January 31 in each calendar year by apportioning the ceiling among issuing authorities, reserving such portion as the Board deems appropriate in the form of a contingency allocation to be available to all issuing authorities at the discretion of the Emergency Board, pursuant to policies and guidelines established by the Board.

(2) The Board may delegate the power and authority granted to it under this section to the Governor, subject to the Board's policies and guidelines, for any assignments or reallocations of any unused portion of the ceiling made after December 20 in any calendar year. All assignments or reallocations of the private activity bond ceiling made pursuant to this section shall be made in writing in accordance with Section 146 of the Internal Revenue Code of 1986.
32 V.S.A. § 9272 — VT Code / Title 32 / Chapter 225 / Section 9272
§ 9272. Suspension and revocation of licenses; appeal
Status: in_force

(a) The Commissioner may, after notice and hearing, suspend or revoke the license of any operator or may refuse to issue or renew any such registration for failure to comply with the provisions of this chapter or with all pertinent rules and regulations of the Commissioner promulgated hereunder.

(b) Any operator aggrieved by such suspension, revocation, or refusal may appeal therefrom to any Superior judge within 10 days after written notice of such suspension, revocation, or refusal has been mailed or delivered to the operator. Such Superior judge or another Superior judge designated by the Chief Superior Judge shall hear such appeal forthwith.

(c) If such appealing operator files with the Superior judge to whom he or she appeals a bond running to the State with a surety company authorized to do business in this State as surety in such sum as the Superior judge shall fix, conditioned upon the payment of all taxes due under this chapter and to become due during the pendency of such appeal, then during the pendency of any such appeal to the Superior judge, the suspension or revocation so appealed from shall be inoperative.

(d) In the case of an appeal from the refusal of the Commissioner to issue or renew a registration, the Commissioner shall issue or renew such registration during the pendency of the appeal if the aforesaid bond is given.

(e) Upon suspension or revocation, or in case of an unlicensed business, the Commissioner may cause to be posted, at every public entrance of the operator's premises, a notice identifying the operator and the location and informing the public that the operator has no license or the license has been suspended or revoked, as the case may be, and that no rooms may be offered to the public for occupancy for a consideration or taxable meals or alcoholic beverages sold at that location as those terms are defined in this chapter. No person shall cover or deface the posted notice, and the posted notice shall not be removed until the license is reinstated or a new license issued for the location, or removal is otherwise authorized by the Commissioner. Whoever violates the terms of this subsection shall be assessed a penalty of $500.00. The Commissioner shall give notice of such assessment and make demand for payment.
32 V.S.A. § 7443 — VT Code / Title 32 / Chapter 190 / Section 7443
§ 7443. Estate tax reduction for estate of a farmer
Status: in_force

The amount of tax determined under section 7442a of this chapter on an estate that qualifies for installment payment of estate taxes under 26 U.S.C. § 6166, and in which the closely held business is the business of farming in Vermont, shall be reduced by the percentage that the value of the closely held farm business, as determined for federal estate tax purposes, bears to the value of the federal adjusted gross estate.
32 V.S.A. § 3607a — VT Code / Title 32 / Chapter 123 / Section 3607a
§ 3607a. Barns, silos, and other farm structures
Status: repealed

Barns, silos, sugarhouses, and bunkers used for silage storage shall be entered in the grand list at fair market value as defined in subdivision 3481(1) of this title, except that by a majority vote of those present and voting at an annual or special meeting warned for the purpose, a municipality may elect to exempt, or to appraise at less than fair market value, barns, silos, sugarhouses, and bunkers used for silage storage located within the municipality that are owned or leased by a farmer as defined in subdivision 3752(7) of this title and used by the farmer as part of a farming operation. An election to exempt or to reduce appraisals made under this section shall remain in effect for future tax years until amended or repealed by a similar vote of the municipality.
32 V.S.A. § 111 — VT Code / Title 32 / Chapter 3 / Section 111
§ 111. Financial Literacy Trust Fund
Status: in_force

(a) There is hereby established and created a fund entitled the Financial Literacy Trust Fund to be administered by the State Treasurer. The purpose of the Fund is to promote the adoption of fiscally sound money management practices by Vermonters through education and outreach efforts that raise awareness of the need for and benefits of practicing such skills and to create opportunities to build and encourage the development of new financial literacy activities and educational products for Vermont citizens.

(b) The Fund may receive State appropriations, gifts, grants, federal funds, and any other funds, both public and private, consistent with this section. The Funds may be expended for financial literacy projects as the Treasurer may direct, in accordance with the trust fund provisions of section 462 of this title.

(c) The Treasurer may invest monies in the Fund in accordance with the provisions of section 434 of this title. All balances in the Fund at the end of the fiscal year shall be carried forward and shall not revert to the General Fund. Interest earned shall remain in the Fund. The Treasurer's annual financial report to the Governor and the General Assembly shall contain an accounting of receipts, disbursements, and earnings of the Fund.
32 V.S.A. § 4342 — VT Code / Title 32 / Chapter 129 / Section 4342
§ 4342. Extensions by the Director
Status: in_force

On written application therefor made by the listers or assessors of any town, with the approval of the selectboard of the town or mayor of the city, the several dates fixed by law and extended by section 4341 of this title or the charter of any municipal corporation, on or before which certain acts must be done relating to duties of listers and assessors, may be further extended by the Director and such extensions shall be in writing.
32 V.S.A. § 5937 — VT Code / Title 32 / Chapter 151 / Section 5937
§ 5937. Priorities in claims to setoff
Status: in_force

(a) Priority in multiple claims to refunds allowed to be set off under the provisions of this chapter shall be in descending order of magnitude.

(b) Notwithstanding the priority set forth in subsection (a) of this section, the Department may apply a refund to the outstanding Vermont State tax liability of a taxpayer, including a taxpayer's liability for interest, penalties, and fees, before any portion of a refund is transferred to a claimant agency.
32 V.S.A. § 10002a — VT Code / Title 32 / Chapter 236 / Section 10002a
§ 10002a. Principal residence
Status: in_force

(a) “Principal residence” means a dwelling that, within one year prior to sale, was occupied as the domicile of the seller or that, within one year from the date of sale, will be occupied as the domicile of the purchaser. As used in this section, a domicile is the principal dwelling of a person domiciled in the State of Vermont.

(b) “Principal residence” includes any multi-family dwelling, not exceeding four units, if:

(1) the seller used at the time of sale at least one unit within such dwelling as his or her principal residence; or

(2) the purchaser will use at least one unit within such dwelling as his or her principal residence under the conditions of subsection 10002(b) of this title.

(c) “Principal residence” also means any dwelling used as the seller's principal residence or that will be used by the purchaser as his or her principal residence under the conditions of subsection 10002(b) of this title, even though the resident also carries on or will carry on commercial activity in that dwelling. Commercial activity includes an office for the resident's business or profession or a retail store.
32 V.S.A. § 5903 — VT Code / Title 32 / Chapter 151 / Section 5903
§ 5903. Exceptions
Status: in_force

Section 5902 of this title shall not apply to a disclosure of information if such disclosure is made:

(1) pursuant to subdivision 3102(d)(4) of this title; or

(2) pursuant to an order of a court.
32 V.S.A. § 5863 — VT Code / Title 32 / Chapter 151 / Section 5863
§ 5863. Additional returns
Status: in_force

When the Commissioner is of the opinion that a taxpayer has failed to file any return required by this chapter, or to include in any return so filed, either intentionally or through error, information by which the taxpayer's tax liability may correctly be determined, the Commissioner may, by written notice to the taxpayer, require that the taxpayer file that return, or an additional supplementary return containing such information, verified as provided in section 5867 of this title, in such form as the Commissioner shall prescribe. The filing of that return shall not relieve the taxpayer from any of the penalties to which he or she may be liable under this chapter.
32 V.S.A. § 6074 — VT Code / Title 32 / Chapter 154 / Section 6074
§ 6074. Amendment of certain claims [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]
Status: in_force

At any time within three years after the date for filing claims under subsection 6068(a) of this chapter, a claimant who filed a claim by October 15 may file to amend that claim with regard to housesite value, housesite education tax, housesite municipal tax, and ownership percentage or to correct the amount of household income reported on that claim.

At any time within three years after the date for filing claims under subsection 6068(a) of this chapter, a claimant who filed a claim by October 15 may file to amend that claim with regard to housesite value, housesite municipal tax, and ownership percentage or to correct the amount of household income reported on that claim.
32 V.S.A. § 3609 — VT Code / Title 32 / Chapter 123 / Section 3609
§ 3609. Perpetual or redeemable leases
Status: reserved

Perpetual or redeemable leases upon which rent is reserved, except of lands exempt from taxation, shall have an appraisal value as personal estate at a sum of which the rent is six percent.
32 V.S.A. § 985 — VT Code / Title 32 / Chapter 13 / Section 985
§ 985. Application
Status: in_force

This subchapter supersedes any existing general or special law of the State with respect to the matters contained under this subchapter as they apply to bonds or notes issued by the State, but shall not diminish or restrict any powers previously granted by law.
32 V.S.A. § 8241 — VT Code / Title 32 / Chapter 211 / Section 8241
§ 8241. Annual report required; contents
Status: in_force

A person or corporation owning or operating a railroad located in whole or in part in this State, annually, on or before July 1, shall file with the Commissioner a sworn copy of the Interstate Commerce Commission report and, upon forms to be prepared and furnished at the expense of the State, a report for the year ending December 31 next preceding. The report shall show, among other things, the amount of gross and net earnings of the person or corporation. If any portion of such railroad is outside this State, the returns shall give the amount of gross and net earnings per mile of the road; the length of the entire main line of road and the number of miles thereof in this State; the kind and weight of rail used on its main line; the kind and number of ties per mile; the kind of ballast; the number of miles of side and spur tracks; a list of its equipment; the amount and the value of its capital stock; its funded and floating debt; its surplus; its bonds secured by mortgage or other securities on the property of such person or corporation; the market value of its stock and bonds; and the amount of dividends, interest, or indebtedness paid annually or semiannually. If a railroad is leased and operated by the lessee, the returns shall also give the amount paid for the rental of the railroad and any other matter required by the Commissioner to carry out the provisions of this chapter. Whenever required in writing by the Commissioner, the person or corporation shall render a sworn statement of other and further facts relating to its financial or physical condition as shall be required in making the appraisal under this subchapter.
32 V.S.A. § 7452 — VT Code / Title 32 / Chapter 190 / Section 7452
§ 7452. Personal liability of recipient of property; effect of transfer of property to bona fide purchaser, etc
Status: in_force

If the estate taxes imposed by this subchapter are not paid when due, then the spouse, transferee, trustee, surviving tenant, person in possession of the property by reason of the exercise, nonexercise, or release of a power of appointment, or beneficiary, who receives, or has on the date of the decedent's death property included in the federal gross estate to the extent of the value, at the time of the decedent's death, of such property, shall be personally liable for such tax. Any part of such property transferred by, or transferred by a transferee of, such spouse, transferee, trustee, surviving tenant, person in possession of property by reason of the exercise, nonexercise, or release of a power of appointment, or beneficiary, to a bona fide purchaser, mortgagee, or pledgee for an adequate and full consideration in money or money's worth shall be divested of the lien provided by law and a like lien shall then attach to all the property of such spouse, transferee, trustee, surviving tenant, person in possession, beneficiary, or transferee of any such person, except any part transferred to a bona fide purchaser, mortgagee, or pledgee for an adequate and full consideration in money or money's worth.
32 V.S.A. § 8556 — VT Code / Title 32 / Chapter 211 / Section 8556
§ 8556. Exemption
Status: in_force

For the purposes of this subchapter, a continuing care retirement community certified under 8 V.S.A. chapter 151 shall not be deemed to be an insurance company or other entity subject to the tax imposed by this subchapter.
32 V.S.A. § 5133 — VT Code / Title 32 / Chapter 133 / Section 5133
§ 5133. Meetings of tax collectors
Status: in_force

The Director shall call meetings of collectors of taxes to be held at such places and at such times as he or she shall designate for the purpose of instruction as to the law governing their official duties and concerning the collection of delinquent taxes.
32 V.S.A. § 5140 — VT Code / Title 32 / Chapter 133 / Section 5140
§ 5140. Collection from estate of deceased
Status: in_force

When the property of a deceased person is set in the list to such person's estate without naming the executor or administrator, if the executor or administrator does not pay the taxes assessed on such estate, any personal property of the estate may be taken and sold for the payment of such taxes, with costs, upon the same notice and demand upon such executor or administrator, and in the same manner as provided by law for the collection of taxes. Real estate belonging to such estate shall be holden as provided in section 5061 of this title and may be sold as provided in sections 5252-5255 of this title.
32 V.S.A. § 7774 — VT Code / Title 32 / Chapter 205 / Section 7774
§ 7774. Affixing stamps
Status: in_force

Each licensed wholesale dealer shall affix or cause to be affixed to each individual package of cigarettes sold or distributed by him or her stamps of the proper denomination as required by section 7771 of this title and in such manner as the Commissioner may specify in regulations issued pursuant to this chapter. The stamps may be affixed by a licensed wholesale dealer at any time before the cigarettes are transferred out of his or her possession.
32 V.S.A. § 506 — VT Code / Title 32 / Chapter 7 / Section 506
§ 506. Failure of Superior Court clerk to pay over
Status: in_force

If a Superior Court clerk neglects to make a return or pay into the State Treasury any money as provided in this chapter, the Commissioner of Finance and Management shall forthwith notify the State's Attorney, who shall immediately prosecute the clerk and the sureties on his or her official bond.
32 V.S.A. § 4965 — VT Code / Title 32 / Chapter 133 / Section 4965
§ 4965. County tax transmitted
Status: in_force

When a county tax is assessed, the county treasurer shall transmit to the Commissioner of Finance and Management a certified statement of the amount of such tax based on the equalized grand list of such unorganized towns and gores as shown by the list filed annually under the provisions of section 4303 of this title. The Commissioner of Finance and Management shall thereupon issue his or her warrant in favor of such county for the amount of such tax out of the funds received by him or her from the tax levied under the provisions of section 4961 of this title.
32 V.S.A. § 5887 — VT Code / Title 32 / Chapter 151 / Section 5887
§ 5887. Remedy exclusive; determination final
Status: in_force

(a) The exclusive remedy of a taxpayer with respect to the refund of monies paid in connection with a return filed under this chapter shall be the petition for refund provided under section 5884 of this title and the appeal from an adverse determination of the petition for refund provided under section 5885 of this title. The exclusive remedy of a taxpayer with respect to a notification of deficiency or assessment of penalty or interest under sections 3202 and 3203 of this title shall be the petition for determination of the deficiency or assessment provided under section 5883 of this title and the appeal from an adverse determination of deficiency or assessment provided under section 5885 of this title.

(b) Upon the failure of a taxpayer to petition in accordance with section 5883 of this title from a notice of deficiency or assessment under sections 3202 and 3203 of this title, or to appeal in accordance with section 5885 of this title from a determination of a deficiency or assessment of tax liability under section 5883 of this title, the taxpayer shall be bound by the terms of the notification, assessment, or determination, as the case may be. The taxpayer shall not thereafter contest, either directly or indirectly, the tax liability as therein set forth in any proceeding, including a proceeding upon a claim of refund of all or any part of any payment made with respect to the tax liability or a proceeding for the enforcement or collection of all or any part of the tax liability.

(c) Notwithstanding subsections (a) and (b) of this section, the Commissioner may compromise a tax liability arising under this title upon the grounds of doubt as to liability or doubt as to collectibility, or both. Upon acceptance by the Commissioner of an offer in compromise, the liability of the taxpayer in question is conclusively settled, and neither the taxpayer nor the Commissioner may reopen the case except by reason of falsification or concealment of assets by the taxpayer or mutual mistake of a material fact or if, in the opinion of the Commissioner, justice requires it. The decision of the Commissioner to reject an offer in compromise is not subject to review. The Commissioner may adopt rules regarding the procedures to be followed for the submission and consideration of offers in compromise.
32 V.S.A. § 105 — VT Code / Title 32 / Chapter 3 / Section 105
§ 105. Settlement upon death of Treasurer
Status: in_force

If a person dies while holding such office, the settlement provided for in sections 103 and 104 of this title shall be made with his or her executor or administrator.
32 V.S.A. § 7736 — VT Code / Title 32 / Chapter 205 / Section 7736
§ 7736. Revocation and suspension of licenses
Status: in_force

The Commissioner may revoke or suspend the license of any licensed wholesale dealer for failure to comply with any provision of this chapter, for failure to comply with the provisions of 11 V.S.A. chapter 15, or for failure to comply with the provisions of 33 V.S.A. chapter 19, subchapter 1B. Any person aggrieved by such revocation or suspension may apply to the Commissioner for a hearing as provided in section 7782 of this title and may further appeal to the courts as provided in section 7783 of this title.
32 V.S.A. § 5830d — VT Code / Title 32 / Chapter 151 / Section 5830d
§ 5830d. Deferral of income taxation; combat zone duty
Status: in_force

The provisions of 26 U.S.C. § 7508 shall apply to this chapter for the benefit of:

(1) individuals called up for full-time active military duty as the result of the existence of a military conflict in an area designated as a combat zone by the President of the United States, regardless of whether such duty is performed within the combat zone; and

(2) individuals serving in an area treated by federal law in the same manner as if it were a combat zone.
32 V.S.A. § 462 — VT Code / Title 32 / Chapter 7 / Section 462
§ 462. Appropriation required
Status: in_force

(a) Except in the case of funds held by the State in trust, rebates payable to the U.S. Treasury Department in accordance with the provisions of section 476 of this title, or unless otherwise specified by statute, no monies shall be paid out of the Treasury of the State except upon specific appropriation. The Commissioner of Finance and Management shall not issue his or her warrant except as authorized under the provisions of this section. Such warrant shall be the certificate of the Commissioner of Finance and Management that the account covered by the same is approved for payment by the State Treasurer.

(b) All expenditures from enterprise and internal service funds, except those directly resulting from a client-driven demand for products or services, shall be made pursuant to an appropriation. Based on the needs of the programs, the Commissioner of Finance and Management may change authorized spending limits during the course of the year and may anticipate receipts for enterprise and internal service funds.
32 V.S.A. § 3465 — VT Code / Title 32 / Chapter 121 / Section 3465
§ 3465. Public records; CAPTAP
Status: in_force

Notwithstanding any provision to the contrary in 1 V.S.A. § 317, section 3102 of this title, this chapter, or any other provision of law, information maintained by the Division of Property Valuation and Review obtained from local governments participating in the Computer Assisted Property Tax Administration Program (CAPTAP) shall be public records subject to public inspection and copying under 1 V.S.A. chapter 5, subchapter 3.
32 V.S.A. § 4468 — VT Code / Title 32 / Chapter 131 / Section 4468
§ 4468. Transmission and record of determination
Status: in_force

The Director or clerk of the court shall forward by certified mail one copy of the determination to the taxpayer, one copy to the Commissioner and one copy to the town clerk, who shall record the same in the book in which the appeal was recorded under section 4461 of this title. The appraisal so fixed by the Director or court shall become the basis for the grand list of the taxpayer for the year in which the appeal is taken and, if the appraisal relates to real property, for the two next ensuing years, except that if the real property is enrolled in use value appraisal under chapter 124 of this title, the value of enrolled land, prior to its being equalized, shall be the per acre value set annually by the Current Use Advisory Board multiplied by the number of acres enrolled. The appraisal, however, may be changed in the ensuing two years if the taxpayer's property is materially altered, changed, damaged, or if the municipality, city, or town in which it is located has undergone a complete revaluation of all taxable real estate.
32 V.S.A. § 1142 — VT Code / Title 32 / Chapter 15 / Section 1142
§ 1142. Probate judges
Status: in_force

(a) The Probate judges in the several Probate Districts shall be entitled to receive the following annual salaries, which shall be paid by the State in lieu of all fees or other compensation:

(b) Probate judges shall be entitled to be paid by the State for their actual and necessary expenses under the rules pertaining to classified State employees. The compensation for the Probate judge of the Chittenden District shall be for full-time service.

(c) All Probate judges, regardless of the number of hours worked annually, shall be eligible to participate in all employee benefits that are available to exempt employees of the Judicial Department.
32 V.S.A. § 8124 — VT Code / Title 32 / Chapter 211 / Section 8124
§ 8124. Time for payment of tax
Status: in_force

Within 30 days after making returns, except as otherwise provided in this chapter, the person or corporation making same shall forward to the Commissioner the amount of the annual or semiannual tax for the period covered by the returns.
32 V.S.A. § 995 — VT Code / Title 32 / Chapter 13 / Section 995
§ 995. Agreements for the exemption of interest
Status: in_force

(a) It is hereby found and determined that proposed amendments to the Internal Revenue Code of 1986, including, particularly, 26 U.S.C. § 103, and the relevant regulations of the U.S. Treasury Department, require the State, municipal corporations, and agencies and instrumentalities thereof, collectively referred to as “Issuers,” to enter into agreements, make covenants with the holders of their respective obligations, or take other actions as a condition to the noninclusion of interest on their respective obligations in gross income of recipients for federal income tax purposes. It is hereby further found and determined that it is in the best interests of the issuers to leave no ambiguity as to whether the issuers have the authority to enter into such agreements, make the covenants, or take other actions.

(b) Issuers are hereby authorized and empowered to enter into any agreement, make any covenant, or take any other action required to assure that interest on their respective bonds is not included in gross income of the recipients for federal income tax purposes.

(c) Notwithstanding the provisions of 24 V.S.A. §§ 4648 and 1753 and section 954 of this title, or any other general, special, or local law to the contrary, issuers are hereby authorized to appropriate and pay to the U.S. Treasury Department, or any other agency of the United States, all or a portion of the income received by the issuers from the investment or reinvestment of the proceeds of their respective bonds, in the amount and to the extent necessary to assure that interest on their respective bonds is not included in gross income of the recipients for federal income tax purposes.
32 V.S.A. § 4799 — VT Code / Title 32 / Chapter 133 / Section 4799
§ 4799. Hiring tax collector
Status: in_force

When a town is without a tax collector, the selectboard may hire any qualified person to act as tax collector for the town. The person hired need not be a resident of the town and shall have the same power and be subject to the same duties and penalties as a duly elected collector of taxes for the town.
32 V.S.A. § 3619 — VT Code / Title 32 / Chapter 123 / Section 3619
§ 3619. Time-share projects
Status: in_force

(a) As used in this section, a time-share project means a project involving real property containing time-share estates. A “time-share estate” is a right to occupy a unit or any of several units in a time-share project during separated time periods coupled with a freehold estate or an estate for years in a time-share property or a specified portion thereof.

(b) With respect to property taxes, both real and personal, on time-share projects, each property owner of a time-share estate shall be liable for the payment thereof to the town. However, the owners' association, corporation, or whatever entity is authorized by the project instruments to manage the common property, shall be the agent of the time-share estate owners for the payment of property taxes from the individual owners to the town. The town shall set in the grand list as real estate the units and common property of the project of which the time-share estates are a part and shall list the entire property to the association, corporation, or whatever entity is authorized by the project instruments to manage the common property, which entity assumes the rights and liabilities of any owner of property in the grand list. However, with respect to each other, each owner of a time-share estate shall be responsible only for a fraction of such assessments, property taxes, both real and personal, and charges proportionate to the magnitude of his or her undivided interest in the fee to the whole estate of which he or she is a part, as covered in the association's, corporation's, or entity's bylaws or other project instruments.

(c) A lien by the town for the collection of taxes owed by an owner of a time-share estate shall be imposed upon the entire property composing the time-share project. With respect to notification and sale for collection of taxes under chapter 133 of this title, the owners' association, corporation, or whatever entity is authorized by the project instruments to manage the common property, and not the town, is responsible for notifying all time-share estate owners of any delinquency or other notice required under chapter 133 of this title, and for payment of the delinquent tax together with interest and penalties.
32 V.S.A. § 957 — VT Code / Title 32 / Chapter 13 / Section 957
§ 957. Consolidation
Status: in_force

The bonds authorized by one or more acts of the General Assembly may in the discretion of the officers issuing the bonds be combined upon their issue into one or more consolidated issues. The particular bonds of the consolidated issue issued under each authority may but need not be designated by number or otherwise. The bonds of the consolidated issues may be designated by titles as may be deemed appropriate by the officers, which shall be in substitution for any titles prescribed by the authorizing acts, and shall contain on their face the statement that they are issued for the purposes mentioned in, under the authority of, and in conformity with the authorizing acts instead of the statement prescribed above or in the authorizing act, and the statement shall be conclusive evidence of the liability of the State to any bona fide holder, and the bonds so issued shall be the lawful obligations of the State.
32 V.S.A. § 5136 — VT Code / Title 32 / Chapter 133 / Section 5136
§ 5136. Interest on overdue taxes
Status: in_force

(a) When a municipality votes under an article in the warning to collect interest on overdue taxes, such taxes, however collected, shall be due and payable not later than December 1 and shall bear interest at the rate of not more than one percent per month or fraction thereof, for the first three months and thereafter one and one-half percent per month or fraction thereof, from the due date of such tax. Such interest shall be imposed on a fraction of a month as if it were an entire month. A municipality having so voted to collect interest as hereinbefore provided, and the amount thereof, shall thereafter collect such interest each year until the municipality shall vote otherwise at a meeting duly warned for the purpose of voting on such question.

(b) Whenever a municipality votes to collect interest on overdue taxes pursuant to this section, interest in like amount shall be paid by the municipality to any person making any overpayment of taxes occurring as a result of a redetermination of the grand list of the taxpayer on appeal provided by chapter 131 of this title.
32 V.S.A. § 1763 — VT Code / Title 32 / Chapter 17 / Section 1763
§ 1763. Stenographic services; transcripts
Status: in_force

An agency, department, board, or commission may retain the services of stenographic reporters to furnish verbatim and certified transcripts of evidence of proceedings before it, including quasi-judicial proceedings.
32 V.S.A. § 5291 — VT Code / Title 32 / Chapter 133 / Section 5291
§ 5291. Disputing validity of tax
Status: in_force

In case the defendant disputes the validity of some part or all of a tax for the recovery of which suit is brought under the provisions of sections 5222-5226 of this title, or for the recovery of which a suit is brought by the town for the foreclosure of a tax lien, he or she shall not avail himself of such defense unless, by appropriate answer or notice in writing, he or she shall set forth therein a certified copy of his or her objections to the validity of the assessment of the tax as provided in sections 5292-5294 of this title, obtained from the town clerk of the town wherein the tax is assessed, which certified copy shall show upon its face that the original thereof was filed with the town clerk within the period of limitations prescribed in section 5292 of this title and unless also by appropriate answer or notice in writing, he or she shall set forth all other particular grounds whereon he or she claims such tax is invalid or unlawful. When such grounds are so set forth, the burden of proof shall be upon the plaintiff in so far as the validity of such tax is thus put in issue.
32 V.S.A. § 9712 — VT Code / Title 32 / Chapter 233 / Section 9712
§ 9712. Notice requirements for noncollecting vendors
Status: repealed

(a) Each noncollecting vendor making sales into Vermont shall notify Vermont purchasers that sales or use tax is due on nonexempt purchases made from the noncollecting vendor and that the State of Vermont requires the purchaser to pay the tax due on his or her tax return. Failure to provide the notice required by this subsection shall subject the noncollecting vendor to a penalty of $5.00 for each such failure, unless the noncollecting vendor shows reasonable cause for such failure.

(b) Each noncollecting vendor shall send notification to all Vermont purchasers on or before January 31 of each year showing the total amount paid by the purchaser for Vermont purchases made from the noncollecting vendor in the previous calendar year. The notice requirement in this subsection only applies to Vermont purchasers who have made $500.00 or more of purchases from the noncollecting vendor in the previous calendar year. The notice shall include any information required by the Commissioner by rule. The notification shall state that the State of Vermont requires a sales or use tax return to be filed and sales or use tax paid on nonexempt purchases made by the purchaser from the noncollecting vendor. The notification required by this subsection shall be sent separately to all Vermont purchasers by first-class mail or electronic mail and shall not be included with any other shipments. The notification shall include the words “Important Tax Document Enclosed” on the exterior of the mailing. The notification shall include the name of the noncollecting vendor. Failure to send the notification required by this subsection shall subject the noncollecting vendor to a penalty of $10.00 for each such failure, unless the noncollecting vendor shows reasonable cause for such failure.

(c) [Repealed.]

(d) The Commissioner is authorized to adopt rules or procedures or to create forms necessary to implement this section. Penalties imposed under this section shall be subject to the same administrative and appeal provisions of this chapter as if imposed under section 3202 of this title.
32 V.S.A. § 8284 — VT Code / Title 32 / Chapter 211 / Section 8284
§ 8284. Appraised value as true value
Status: in_force

For the purpose of taxation under the provisions of section 8211 of this title, such appraised valuation when made as aforesaid, except as otherwise provided, shall be taken to be the true value of such properties and franchises within this State so acquired, constructed, or used.
32 V.S.A. § 8362 — VT Code / Title 32 / Chapter 211 / Section 8362
§ 8362. Procedure
Status: in_force

The judge shall establish rules and regulations relative to the time and method of hearing and determining appeals as the judge shall deem just, provided that the appeal shall be finally determined and the appraisal by the judge made and established on or before June 1 following the appeals. The cost of the appeals shall be paid as the judge shall determine. The State Treasurer and the Attorney General shall represent the State in all such appeal proceedings unless the Attorney General is disqualified to act in the proceedings. In case of disqualification, the State shall be represented by the State Treasurer and by counsel as the State Treasurer may select with the approval of the Governor. Selected counsel shall be paid upon a warrant issued by the Commissioner of Finance and Management.
32 V.S.A. § 4265 — VT Code / Title 32 / Chapter 129 / Section 4265
§ 4265. When grand list not filed within time
Status: in_force

In case an abstract or grand list is invalid solely on account of the failure of the listers to lodge such abstract or grand list in the office of the town clerk within the time required by law or to return the appraisal within such time, they shall add a certificate thereto setting forth the date whereon the same was so lodged or returned. Thereupon such proceedings shall be had as are hereinbefore provided for legalizing abstracts, grand lists, or appraisals otherwise defective or invalid.
32 V.S.A. § 8142 — VT Code / Title 32 / Chapter 211 / Section 8142
§ 8142. Examination of officers, agents, and stockholders
Status: in_force

On application of the Commissioner, a Justice of the Supreme Court or a Superior judge shall designate a master who may cite any officer, stockholder, agent, or clerk of a corporation or person required by this chapter to make returns or pay a tax to appear before him or her for examination upon oath by the Commissioner or to produce any book, record, or paper for inspection by the Commissioner concerning any matter as to which information is required to carry out the provisions of this chapter. By order of such Justice or judge, such testimony may be taken stenographically and transcribed in whole or in part for the use of the Commissioner, at the expense of the State. The fees and necessary expenses of a master so designated shall be fixed by the Justice or judge making the designation and paid by the State.
32 V.S.A. § 1281 — VT Code / Title 32 / Chapter 15 / Section 1281
§ 1281. Adjustments to compensation and benefits of Executive and Judicial Branch employees
Status: in_force

(a) The process described in this section shall apply to any requests for increased funding that arise during a biennium when the State and the collective bargaining representative for State employees have agreed to a two-year collective bargaining agreement that begins in the first year of the legislative biennium.

(b) During the first year of the legislative biennium, the General Assembly shall hear testimony from representatives of the Departments of Human Resources and of Finance and Management, the Office of the Defender General, the Court Administrator, and the collective bargaining representative before introducing a bill that increases funding for pay and benefits for employees of the Executive or Judicial Branches of the State of Vermont.

(c) Prior to the second year of the legislative biennium, if there are any requests to increase funding beyond what has already been agreed to as a result of the collective bargaining process, the request shall be presented to the Chairs of the House Committees on Appropriations and on Government Operations and Military Affairs, after consultation with the Secretary of Administration, not later than November 1 of the year preceding the beginning of the second year of the biennium. If the Committee Chairs request a review, the proposal to increase funding for pay and benefits shall be submitted for study to a Committee that shall be known as the Pay Act Committee. The Pay Act Committee shall consist of two members of the House Committee on Appropriations and three members of the House Committee on Government Operations and Military Affairs. The Pay Act Committee shall meet not more than twice before the beginning of the legislative session to hear testimony from interested parties. The Pay Act Committee shall present a report on the proposal to the House Committees on Appropriations and on Government Operations and Military Affairs not later than January 15 for further consideration.
32 V.S.A. § 4697 — VT Code / Title 32 / Chapter 133 / Section 4697
§ 4697. Distraint by copy
Status: in_force

When a sheriff, high bailiff, or other officer having for service an extent issued against a delinquent collector of taxes distrains any class of property that may by law be attached on mesne process by lodging a copy in the town clerk's office, such officer may lodge a copy of such extent, with a list of the property so distrained indorsed thereon with his or her return, in the town clerk's office of the town in which such property is situated. Such lodgment shall give to such officer the same right to hold such property as if attached on mesne process and taken into the actual custody of such officer. Within 48 hours after lodging such copy in the town clerk's office, such officer shall deliver to such delinquent collector or leave at his or her last and usual place of abode in this State, a like true and attested copy of such extent, with a list of the property distrained indorsed thereon, as is required in the like service of writs of attachment.
32 V.S.A. § 8914 — VT Code / Title 32 / Chapter 219 / Section 8914
§ 8914. Refund
Status: in_force

Any overpayment of such tax as determined by the Commissioner shall be refunded. To be eligible to receive a refund, a person shall submit a request for a refund within one year after paying the tax.
32 V.S.A. § 9275 — VT Code / Title 32 / Chapter 225 / Section 9275
§ 9275. Appeals
Status: in_force

Any person aggrieved by the decision of the Commissioner upon petition provided for in section 9274 of this title may, within 30 days after notice thereof from the Commissioner, appeal to the Superior Court of any county in which the person has a place of business subject to this chapter. Such appeals shall be preferred cases for hearing on the docket. The court may grant such relief as may be equitable and may order the State Treasurer to pay to the aggrieved taxpayer the amount of such relief with interest at the rate established pursuant to section 3108 of this title. Upon all such appeals that are denied, costs may be taxed against the appellant at the discretion of the court, but no costs shall be taxed against the State.
32 V.S.A. § 5851 — VT Code / Title 32 / Chapter 151 / Section 5851
§ 5851. Definitions
Status: in_force

As used in this subchapter:

(1) “Tax” means, for any taxpayer and for any taxable year, the income tax liability of the taxpayer for that taxable year under section 5822 of this title, reduced by any allowable credits against such tax.

(2) “Required annual payment” means the lesser of:

(A) 90 percent of the tax shown on the return for the taxable year (or, if no return is filed, 90 percent of the tax for such year); or

(B) 100 percent of the tax shown on the return of the taxpayer for the preceding taxable year, if the preceding year was a taxable year of 12 months and the taxpayer filed a return for such preceding taxable year.
32 V.S.A. § 7701 — VT Code / Title 32 / Chapter 205 / Section 7701
§ 7701. Administration of chapter
Status: in_force

The administration of this chapter is vested in the Commissioner. All forms necessary and proper for the enforcement of this chapter shall be prescribed and furnished by the Commissioner. The Commissioner shall appoint such agents, clerks, stenographers, and other assistants as he or she may deem necessary for effecting the purposes of this chapter, but their salaries shall be fixed by the Commissioner with the approval of the Governor. The Commissioner may require any such agent, clerk, stenographer, or other assistant to execute a bond in such sum as such Commissioner shall determine for the faithful discharge of his or her duties. Any such agent, clerk, stenographer, or other assistant may be removed by the Commissioner. The Commissioner may prescribe regulations and rulings not inconsistent with law to carry into effect the provisions of this chapter, which regulations and rulings, when reasonably designed to carry out the intent and purpose of this chapter, shall be prima facie evidence of its proper interpretation. The Commissioner, from time to time, may publish for distribution such regulations prescribed by him or her and such rulings as he or she shall deem to be of general interest.
32 V.S.A. § 10451 — VT Code / Title 32 / Chapter 244 / Section 10451
§ 10451. Definitions
Status: in_force

As used in this chapter:

(1) “Applicable individual” means, with respect to any month, an individual other than the following:

(A) an individual who is:

(i) a member of a recognized religious sect or division thereof that is described in 26 U.S.C. § 1402(g)(1) and is an adherent of established tenets or teachings of that sect or division; or

(ii) a member of a religious sect or division thereof that is not described in 26 U.S.C. § 1402(g)(1), who relies solely on a religious method of healing, and for whom the acceptance of medical health services would be inconsistent with the individual's religious beliefs;

(B) an individual not lawfully present in the United States; or

(C) an individual for any month if for the month the individual is incarcerated, other than incarceration pending the disposition of charges.

(2) “Minimum essential coverage” has the same meaning as in 26 U.S.C. § 5000A and any related regulations and federal guidance, as in effect on December 31, 2017. The term also includes any other coverage or health insurance product deemed by the Department of Financial Regulation to constitute minimum essential coverage based on the criteria established in federal law and guidance in effect on December 31, 2017.
32 V.S.A. § 3326 — VT Code / Title 32 / Chapter 105 / Section 3326
§ 3326. Cost-benefit model
Status: in_force

(a) The Council shall adopt and maintain a cost-benefit model for assessing and measuring the projected net fiscal cost and benefit to the State of proposed economic development activities.

(b) The Council shall not modify the cost-benefit model without the prior approval of the Joint Fiscal Committee.
32 V.S.A. § 1402 — VT Code / Title 32 / Chapter 17 / Section 1402
§ 1402. Receipt for fees
Status: in_force

Unless otherwise provided, any person or official lawfully entitled to charge, demand, and receive fees for services rendered shall deliver to any person paying the fees a receipt for payment, if so requested, and the receipt shall show the items of the fees, the sum of the fees, the date when the services were rendered, and the date of payment.
32 V.S.A. § 4798 — VT Code / Title 32 / Chapter 133 / Section 4798
§ 4798. Warrants
Status: in_force

Warrants against one or more persons for the collection of the aforesaid unpaid taxes may be from time to time issued as other tax warrants are issued. Nothing in sections 4262-4264, 4603, and 4797 of this title shall be so construed as to require that all taxes so assessed and unpaid on such amended or corrected grand list shall be contained in one warrant.
32 V.S.A. § 7449 — VT Code / Title 32 / Chapter 190 / Section 7449
§ 7449. Probate Division to send Commissioner notice of estate
Status: in_force

The Probate Division shall send to the Commissioner by mail at the time of granting letters of administration in any estate and upon forms to be furnished by the Commissioner the name of the decedent, the date of his or her death, and the name and address of the administrator or executor.
32 V.S.A. § 1434 — VT Code / Title 32 / Chapter 17 / Section 1434
§ 1434. Probate cases
Status: in_force

(a) The following entry fees shall be paid to the Probate Division of the Superior Court for the benefit of the State, except for subdivisions (18) and (19) of this subsection, which shall be for the benefit of the county in which the fee was collected:

(b) Pursuant to Rule 3.1 of the Vermont Rules of Civil Procedure, part of the filing fee may be waived if the court finds the applicant is unable to pay it. The court shall use procedures established in subsection 1431(h) of this title to determine the fee. No fee shall be charged for necessary documents pertaining to the opening of estates, trusts, and guardianships, including the issuance of two certificates of appointment and respective letters. No fee shall be charged for the issuance of two certified copies of adoption decree and two certified copies of instrument changing name.

(c) A fee of $5.00 shall be paid for each additional certification of appointment of a fiduciary.
32 V.S.A. § 5193 — VT Code / Title 32 / Chapter 133 / Section 5193
§ 5193. Sale on distraint
Status: in_force

When a tax with costs and charges is not paid within four days after distress is made, the collector may sell the property at public auction. At least six days before such sale, he or she shall post notice thereof in a public place in the town where the property was taken. After deducting the tax and his or her charges, he or she shall return the balance realized from the sale to the taxpayer, on demand, with an account of the tax and his or her charges.
32 V.S.A. § 3484 — VT Code / Title 32 / Chapter 121 / Section 3484
§ 3484. Furnishing names to listers
Status: in_force

(a) On application of a lister in the performance of his or her duties, keepers of hotels, boarding, and dwelling houses shall give the names of all persons residing in their respective houses. When such keeper refuses to give such information, or knowingly gives false information, he or she shall be fined $10.00.

(b) On application of a lister in the performance of his or her duties, a person who refuses to give the names of the persons in his or her employ or knowingly gives false information shall be fined $10.00.
32 V.S.A. § 7203 — VT Code / Title 32 / Chapter 187 / Section 7203
§ 7203. Uniform interpretation
Status: in_force

This chapter shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
32 V.S.A. § 3205 — VT Code / Title 32 / Chapter 103 / Section 3205
§ 3205. Taxpayer Advocate
Status: repealed

(a) There is established within the Department of Taxes an Office of the Taxpayer Advocate.

(b) The Taxpayer Advocate shall have the following functions and duties:

(1) identify subject areas where taxpayers have difficulties interacting with the Department of Taxes;

(2) identify classes of taxpayers or specific business sectors who have common problems related to the Department of Taxes;

(3) propose solutions, including administrative changes to practices and procedures of the Department of Taxes;

(4) recommend legislative action as may be appropriate to resolve problems encountered by taxpayers;

(5) educate taxpayers concerning their rights and responsibilities under Vermont's tax laws;

(6) educate tax professionals concerning the Department of Taxes' rules and interpretations by issuing bulletins and other written materials; and

(7) assist individual taxpayers in resolving disputes with the Department of Taxes.

(c) The Taxpayer Advocate shall prepare an annual report detailing the actions the Taxpayer Advocate has taken to improve taxpayer services and the responsiveness of the Department of Taxes. The report shall identify the problems encountered by taxpayers in interacting with the Department of Taxes and include specific recommendations for administrative and legislative actions to resolve those problems. The report shall identify any problems that span an entire class of taxpayer or specific industry and propose class- or industry-wide solutions. The report of the Taxpayer Advocate shall be submitted to the Senate Committee on Finance and the House Committee on Ways and Means on or before January 15 of each year. The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the required report to be made under this subsection.

(d) [Repealed.]
32 V.S.A. § 4674 — VT Code / Title 32 / Chapter 133 / Section 4674
§ 4674. Disability of collector
Status: in_force

When a collector of town taxes is unable, from sickness or otherwise, to discharge his or her duties, and taxes are uncollected on a tax bill held by him or her, the selectboard may certify such disability on the warrant for the collection of such taxes and may appoint a person as collector, and in such certificate shall authorize and direct such collector to collect and pay over such taxes. The person so authorized shall have the same power and be subject to the same duties and penalties as the collector to whom such tax bill was originally committed.
32 V.S.A. § 7307 — VT Code / Title 32 / Chapter 189 / Section 7307
§ 7307. Exoneration of fiduciary
Status: in_force

Neither the fiduciary nor other person required to pay the tax shall be under any duty to institute any suit or proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person until the expiration of the three months next following final determination of the tax. A fiduciary or other person required to pay the tax who institutes the suit or proceeding within a reasonable time after the three months' period shall not be subject to any liability or surcharge because any portion of the tax apportioned to any person interested in the estate was collectible at a time following the death of the decedent but thereafter became uncollectable. If the fiduciary or other person required to pay the tax cannot collect from any person interested in the estate the amount of the tax apportioned to the person, the amount not recoverable shall be equitably apportioned by the court among the other persons interested in the estate, who are subject to apportionment.
32 V.S.A. § 8915 — VT Code / Title 32 / Chapter 219 / Section 8915
§ 8915. Reciprocal agreements
Status: in_force

The Commissioner may enter into reciprocal agreements with appropriate officials of any other state or province under which he or she may waive all or any part of the tax imposed by this chapter upon a similar waiver by such state or province.
32 V.S.A. § 7815 — VT Code / Title 32 / Chapter 205 / Section 7815
§ 7815. Licensed wholesale dealers
Status: in_force

All resident licensed wholesale dealers within the State are required to pay the tax on tobacco products for which they may be liable. A person outside this State who ships or transports tobacco products to retailers in this State, to be sold by those retailers, may make application for license as a nonresident licensed wholesale dealer, be granted such license by the Commissioner, and thereafter be subject to all the provisions of this chapter so far as the same pertain to tobacco products, and be entitled to act as a licensed wholesale dealer, provided he or she files proof with his or her application that he or she has appointed the Secretary of State as his or her agent for service of process relating to any matter or issue arising under this chapter. Such nonresident person shall also agree to submit his or her books, accounts, and records to examination during reasonable business hours by the Commissioner or his or her duly authorized agent.
32 V.S.A. § 9243 — VT Code / Title 32 / Chapter 225 / Section 9243
§ 9243. Returns and payment
Status: in_force

(a) Where the meals and rooms tax liability under this chapter for the immediately preceding full calendar year has been, or would have been in cases when the business was not operating for the entire year, $500.00 or less, the gross receipts taxes imposed by this chapter shall be due and payable in quarterly installments on or before the 25th day of the calendar month succeeding the quarter ending the last day of March, June, September, and December of each year. In all other cases, the gross receipts tax imposed by this chapter shall be due and payable monthly on or before the 25th (23rd of February) day of the month following the month for which the tax is due. Pursuant to section 3110 of this title, the Commissioner may authorize payment of the tax due by electronic funds transfer. The Commissioner may require payment by electronic funds transfer from any taxpayer who is required by federal tax law to pay any federal tax in that manner or from any taxpayer who has submitted to the Department of Taxes two or more protested or otherwise uncollectible checks with regard to any State tax payment in the prior two years. Each operator shall make out and sign under the pains and penalties of perjury a return for each quarter or month. The return shall be filed with the Commissioner on a form prescribed by the Commissioner. The Commissioner shall distribute return forms to the operators, upon request, but no operator shall be excused from liability for failure to file a return or pay the tax because he or she has failed to receive a form. A remittance for the amount of taxes shall accompany each quarterly or monthly return. Returns shall be made on forms provided by the Commissioner. Payment of taxes by electronic funds transfer does not affect the requirement to file returns.

(b) The Commissioner may require returns and amended returns to be filed within 20 days after notice and to contain the information specified in the notice. Upon failure of a taxpayer to file any return required under this chapter within 20 days of the date of a notice to the taxpayer, the Commissioner may petition a judge of the Superior Court in the county wherein the taxpayer resides or has a place of business or, if the taxpayer neither resides nor has a place of business in this State, the Commissioner may petition the Washington Superior Court, and upon the petition of the Commissioner and a hearing, the judge shall issue a citation requiring the taxpayer and, if the taxpayer is a corporation, any principal officer of such corporation, to file a proper return in accordance with this chapter, upon pain of contempt. The order of notice upon the petition shall be returnable not later than 20 days after the filing of the petition. The petition shall be heard and determined on the return day or on such day thereafter as the court shall fix, having regard to the speediest possible determination of the case consistent with the rights of the parties. The judgment shall include costs in favor of the prevailing party. The Commissioner's authority to petition under this subsection is in addition to the Commissioner's authority under section 9273 of this title to compute the tax liability of a taxpayer who fails to file a required return or files an incorrect or insufficient return.
32 V.S.A. § 5400 — VT Code / Title 32 / Chapter 135 / Section 5400
§ 5400. Statutory purposes
Status: repealed

(a) The statutory purpose of the exemption for whey processing fixtures in subdivision 5401(10)(G) of this title is to support industries using whey processing facilities to convert waste into value-added products.

(b) [Repealed.]

[Subsection (c) effective until contingency met; see also subsection (c) effective July 1, 2028 if contingency met, set out below.]

(c) The statutory purpose of the exemption for qualified housing in subdivision 5404a(a)(6) of this title is to ensure that taxes on this rent- restricted housing provided to Vermonters of low and moderate income are more equivalent to property taxed using the State homestead rate and to adjust the costs of investment in rent-restricted housing to reflect more accurately the revenue potential of such property.

[Subsection (c) effective July 1, 2028 if contingency met; see also subsection (c) effective until contingency met, set out above.]

(c) The statutory purpose of the exemption for qualified housing in subdivision 5404a(a)(6) of this title is to ensure that taxes on this rent-restricted housing provided to Vermonters of low and moderate income are more equivalent to property taxed as a homestead property and to adjust the costs of investment in rent-restricted housing to reflect more accurately the revenue potential of such property.

(d) The statutory purpose of the tax increment financing districts in subsection 5404a(f) of this title is to allow communities to encourage investment and improvements that would not otherwise occur and to use locally the additional property tax revenue attributable to those investments to pay off the debt incurred to construct the improvements.

(e) The statutory purpose of the Vermont Economic Progress Council approved stabilization agreements in section 5404a of this title is to provide exemptions on a case-by-case basis in conjunction with other economic development efforts in order to facilitate economic development that would not otherwise occur.

(f) [Repealed.]

(g) The statutory purpose of the wind-powered electric generating facilities alternative tax scheme in subdivision 5401(10)(J)(i) of this title is to provide an alternative to the traditional valuation method in order to achieve consistent valuation across municipalities.

(h) The statutory purpose of the renewable energy plant generating electricity from solar power alternative tax structure in subdivision 5401(10)(J)(ii) is to provide an alternative to the traditional valuation method in order to achieve consistent valuation across municipalities.

(i) The statutory purpose of subdivision 5401(10)(D) of this title is to support Vermont's ski industry and to encourage personal property investments and improvements at ski resorts.

[Subsection (j) effective July 1, 2028 if contingency met.]

(j) The statutory purpose of the homestead property tax exemption in subdivision 6066(a)(1) of this title is to reduce the property tax liability for Vermont households with low and moderate household income.
32 V.S.A. § 8395 — VT Code / Title 32 / Chapter 211 / Section 8395
§ 8395. Findings
Status: in_force

Upon hearing, if the Commission finds that the enforced payment of the taxes would imperil the continued operation of the railroad and that the suspension of collection thereof would promote the general good of the State, it shall certify its findings to the Governor in writing, together with its recommendations in connection therewith. Thereupon, the Governor, by executive order, may suspend the collection thereof for the period of one year. The suspension may be extended by the Governor from year to year upon certification of reviewed findings and recommendations by the Commission. Any unpaid tax, the payment of which is suspended under this section, shall continue to constitute a first lien upon the property of the railroad in accordance with section 8102 of this title, except that in the case of the sale of a part of the real property of any railroad whose taxes have been suspended under this section, the Governor, upon recommendation of the Commission, may release such lien from such real estate sold upon payment of a reasonable share of the proceeds towards such suspended taxes, and the balance of taxes remaining shall continue to constitute such a first lien upon the remaining property of the railroad.
32 V.S.A. § 4264 — VT Code / Title 32 / Chapter 129 / Section 4264
§ 4264. Clerk's certificate
Status: in_force

When such grand list is so amended or corrected, the town clerk shall affix thereto his or her certificate showing the date whereon such amendments were added or whereon such grand list was lodged in his or her office, and thereupon the same shall become the grand list of the town wherein the same is lodged for the year beginning on the first day of the preceding April and shall be valid and of the same force and effect as if the same had been filed within the time prescribed in this chapter.
32 V.S.A. § 4695 — VT Code / Title 32 / Chapter 133 / Section 4695
§ 4695. Superior Court's jurisdiction
Status: in_force

The Superior Court shall have authority upon such appeal to try and determine the question whether such extent should issue and to issue the same.
32 V.S.A. § 9244 — VT Code / Title 32 / Chapter 225 / Section 9244
§ 9244. Optional dates; extensions
Status: in_force

The Commissioner may, upon written request and for good cause shown, authorize an operator whose books and records are not kept on a calendar month basis or whose hotel or establishment for the sale of taxable meals is operated only during certain seasons of the year to file returns at other times than those specified in section 9243 of this title and in lieu of the returns, but except in the case of seasonal hotels and eating establishments, no taxpayer shall be permitted to make less than four returns during a year. The Commissioner may, if the Commissioner believes the action is necessary where collection of the tax may be in jeopardy, require an operator to file returns and pay taxes under this chapter at any time or from time to time. Except as to the time of filing and the period covered, all the provisions as to returns required by sections 3201, 9202, 9241–9243, 9271, and 9272 of this title shall be applicable to returns made under this section and a remittance for the tax due shall accompany any return filed under this section. The Commissioner may, on written application and for good cause shown, extend the time for making any return required by this chapter.
32 V.S.A. § 10553 — VT Code / Title 32 / Chapter 246 / Section 10553
§ 10553. Contribution; rate; collection
Status: in_force

(a)(1) Each employer shall pay the Child Care Contribution on all covered wages paid to each of the employer's employees and shall remit those amounts to the Department of Taxes pursuant to the provisions of this section. An employer may deduct and withhold from an employee's covered wages an amount equal to not more than one quarter of the contribution required pursuant to subsection (b) of this section. An employer shall pay the contributions required pursuant to this section as if the contributions were Vermont income tax subject to the withholding requirements of chapter 151, subchapter 4 of this title, including the requirements relating to the time and manner of payment.

(2) Each self-employed individual shall pay the Child Care Contribution on self-employment income earned by the individual and shall remit those amounts to the Department of Taxes pursuant to the provisions of this section. A self-employed individual shall make installment payments of estimated contributions pursuant to this subdivision from the enrolled self-employed individual's self-employment income as if the contributions were Vermont income tax subject to the estimated payment requirements of 32 V.S.A. chapter 151, subchapter 5, including the time and manner of payment.

(b) The contribution rate shall be 0.44 percent of each employee's covered wages and 0.11 percent on each self-employed individual's self-employment income.

(c)(1) The Department shall collect the contributions required pursuant to this section. The administrative and enforcement provisions of chapter 151 of this title shall apply to the contribution requirements under this section as if the contributions required pursuant to this section were Vermont income tax, except penalty and interest shall apply according to chapter 103 of this title.

(2) Employers shall be responsible for the full amount of any unpaid contributions due pursuant to subdivision (a)(1) of this section. Self-employed individuals shall be responsible for the full amount of any unpaid contributions due pursuant to subdivision (a)(2) of this section.
32 V.S.A. § 8910 — VT Code / Title 32 / Chapter 219 / Section 8910
§ 8910. Penalties
Status: in_force

Any person who willfully makes a false statement on such tax form prescribed and furnished by the Commissioner or any person who willfully attempts to evade the tax herein imposed shall be fined not more than $500.00.
32 V.S.A. § 5873 — VT Code / Title 32 / Chapter 151 / Section 5873
§ 5873. Extension of time for payment
Status: in_force

For good cause shown, the Commissioner may extend the time for the payment of any tax liability, but the taxpayer shall pay, at the time the tax liability is paid, without assessment or demand, interest computed at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title on the unpaid amount of that tax liability from the time when the liability was originally due to the time of payment.
32 V.S.A. § 465 — VT Code / Title 32 / Chapter 7 / Section 465
§ 465. Only lawful claims allowed; warrants
Status: in_force

The Commissioner of Finance and Management shall allow only a valid and legal claim except as otherwise specifically directed. The Commissioner shall issue the warrant pursuant to this section, and no other officer shall issue a warrant on the State Treasurer.
32 V.S.A. § 4047 — VT Code / Title 32 / Chapter 129 / Section 4047
§ 4047. Amending tax list
Status: in_force

If no appeal is taken within the time allowed under section 4403 of this title, or if an appeal is taken, upon determination of such appeal, the listers shall amend the grand list and make a certificate thereon of that fact.
32 V.S.A. § 4261 — VT Code / Title 32 / Chapter 129 / Section 4261
§ 4261. Correcting omission from grand list
Status: in_force

When real or personal estate is omitted from the grand list by mistake or an obvious error is found, the listers, with the approval of the selectboard, on or before December 31, may supply such omissions or correct such errors and make a certificate thereon of the fact; provided, however, the listers may make a correction resulting from the filing or rescission of a homestead declaration without approval of the selectboard.
32 V.S.A. § 5162 — VT Code / Title 32 / Chapter 133 / Section 5162
§ 5162. List of delinquent taxpayers
Status: in_force

Annually, on or before January 15, the collector for a town or a municipality within it, shall make a list of the taxpayers of such municipality whose real and personal property taxes are unpaid as of December 31 next preceding, showing the amounts due and the years in which such taxes were due, certify under oath that such list is correct and deliver the same to the treasurer of such municipality.
32 V.S.A. § 4222 — VT Code / Title 32 / Chapter 129 / Section 4222
§ 4222. Procedure
Status: in_force

The listers shall meet at the time and place designated in such notice to hear all persons aggrieved as aforesaid who have filed their objections in writing and on that day, and from day to day thereafter, shall hear those appearing in person or by agents or attorneys until all such objections have been heard and considered. All objections filed in writing with the board of listers at or prior to the time fixed for hearing appeals shall be determined by the board notwithstanding that the person filing the objections fails to appear in person, or by agent or attorney, and proper notification of the listers determination shall be sent to the taxpayer.
32 V.S.A. § 9534 — VT Code / Title 32 / Chapter 230 / Section 9534
§ 9534. Implementing rules
Status: in_force

The Secretary may adopt rules necessary to implement the provisions of this chapter.
32 V.S.A. § 4962 — VT Code / Title 32 / Chapter 133 / Section 4962
§ 4962. Tax bills delivered to the Director of Taxes; contents
Status: in_force

Annually, on or before July 15, the appraisers for unorganized towns and gores shall make out and deliver to the Director tax bills for the State tax so assessed upon the taxable property in such unorganized places, respectively, based upon the lists annually completed by June 15 next prior thereto. Such tax bills shall contain the name of each person taxed, with his or her residence, if known, and the amount of his or her tax. If a corporation is so taxed, such tax bill shall state its principal place of business. The Director shall issue a receipt for such tax bills.