32 V.S.A. § 9703 — VT Code / Title 32 / Chapter 233 / Section 9703
§ 9703. Liability for tax
Status: in_force

(a) Every person required to collect any tax imposed by this chapter or to pay it to the Commissioner as required by this chapter shall be personally and individually liable for the amount of such tax, together with such interest and penalty as has accrued under the provisions of section 3202 of this title; and if the person is a corporation or other entity, the personal liability shall extend and be applicable to any officer or agent of the corporation or entity who, as an officer or agent of the same, is under a duty to collect the tax and transmit it to the Commissioner as required in this chapter.

(b) Any sum or sums collected in accordance with this chapter shall be deemed to be held by the person in trust for the State of Vermont. Such sums shall be recorded by such person in a ledger account so as to clearly indicate the amount of tax collected and that the same are the property of the State of Vermont.

(c) Such person shall have the same rights in collecting the tax from his or her purchaser or regarding nonpayment of the tax by the purchaser as if the tax were a part of the purchase price of the property, telecommunications service, or amusement charge, as the case may be, and payable at the same time; provided, however, if the person required to collect the tax has failed to remit any portion of the tax to the Commissioner, that the Commissioner shall be notified of any action or proceeding brought by such person to collect the tax and shall have the right to intervene in such action or proceeding.

(d) A person required to collect the tax may also refund or credit to the purchaser any tax erroneously, illegally, or unconstitutionally collected. No cause of action that may exist under State law shall accrue against the seller for the tax collected unless the purchaser has provided written notice to a seller, and the seller has had 60 days to respond. Such notice must contain such information necessary to determine the validity of the request. A seller who uses either a provider or a system, including a proprietary system, that is certified by the State and who has remitted to the State all taxes collected less any deductions, credits, or collected allowances shall be presumed to have a reasonable business practice.
32 V.S.A. § 308 — VT Code / Title 32 / Chapter 5 / Section 308
§ 308. General Fund Budget Stabilization Reserve; creation and purpose
Status: reserved

(a) It is the purpose of this section to reduce the effects of annual variations in State revenues upon the General Fund budget of the State by reserving certain surpluses in General Fund revenues that may accrue for the purpose of offsetting deficits or reducing General Fund bonds.

(b) There is hereby created a General Fund Budget Stabilization Reserve determined on a budgetary basis and administered by the Commissioner of Finance and Management. Any budgetary basis undesignated General Fund surplus occurring at the close of a fiscal year shall be reserved within the General Fund Budget Stabilization Reserve, provided that the balance reserved shall not exceed five percent of the appropriations from the General Fund for the prior fiscal year, and any additional amounts as may be authorized by the General Assembly. Any undesignated General Fund surplus remaining after the General Fund Budget Stabilization Reserve has been brought to the maximum authorized level shall remain in the General Fund. When the General Assembly next meets, it may specifically appropriate the use of the undesignated General Fund surplus for the reduction of General Fund bonds authorized but yet to be issued by the Treasurer, a reduction of revenues, or for other needs as the General Assembly may determine.

(c) In any fiscal year, if the General Fund is found to have an undesignated fund deficit, the General Fund Budget Stabilization Reserve shall be used by the Commissioner of Finance and Management to the extent necessary to offset the undesignated fund deficit as determined by Generally Accepted Accounting Principles.

(d) Determination of the amount of the undesignated General Fund surplus or fund deficit in any fiscal year for the purposes of this section shall be made by the Commissioner of Finance and Management. Adjustments shall be made to the amounts authorized in subsections (b) and (c) of this section upon receipt of the final audited annual report of the Commissioner of Finance and Management.
32 V.S.A. § 3692 — VT Code / Title 32 / Chapter 123 / Section 3692
§ 3692. Taxation of boats, outboard motors, and trailer coaches
Status: in_force

(a) Except as otherwise provided, snowmobiles, trailer coaches as defined by 23 V.S.A. § 4 registered yearly for use on the highways and designed and used for recreational purposes except as provided by subsection (b) of this section, canoes, skiffs, sailboats, motor or power boats, boats, outboard motors, or any combination of boat and outboard motor, shall be taxed as personal property only when held as stock in trade, manufacturer's inventory, or when used for income producing purposes, and in such cases shall be set in the list in accordance with section 3691 of this title.

(b) A trailer coach shall be taxed as real property by the town in which it is located notwithstanding subsection (a) of this section if it is situated in the town on the same trailer site or camp site for more than 180 days during the 365 days prior to April 1. A trailer coach shall not be taxed as real property if it is stored on property on which the owner resides in another dwelling as a permanent residence.
32 V.S.A. § 9602a — VT Code / Title 32 / Chapter 231 / Section 9602a
§ 9602a. Clean water surcharge
Status: in_force

There shall be a surcharge of 0.22 percent on the value of property subject to the property transfer tax under section 9602 of this title, except that there shall be no surcharge on the first $200,000.00 in value of property to be used for the principal residence of the transferee or the first $250,000.00 in value of property transferred if the purchaser obtains a purchase money mortgage funded in part with a homeland grant through the Vermont Housing and Conservation Trust Fund or that the Vermont Housing and Finance Agency or U.S. Department of Agriculture and Rural Development has committed to make or purchase. The surcharge shall be in addition to any tax assessed under section 9602 of this title. The surcharge assessed under this section shall be paid, collected, and enforced under this chapter in the same manner as the tax assessed under section 9602 of this title. The Commissioner shall deposit the surcharge collected under this section in the Clean Water Fund under 10 V.S.A. § 1388, except for the first $1,000,000.00 of revenue generated by the surcharge, which shall be deposited in the Vermont Housing and Conservation Trust Fund created in 10 V.S.A. § 312.
32 V.S.A. § 4672 — VT Code / Title 32 / Chapter 133 / Section 4672
§ 4672. Liability of collector upon removal
Status: in_force

A collector so removing, or the executor, administrator, or guardian of a collector who neglects the duties required in section 4671 of this title, shall be liable for the whole amount of such tax bill to the town or other municipality and shall not have authority to collect such unpaid taxes.
32 V.S.A. § 3204 — VT Code / Title 32 / Chapter 103 / Section 3204
§ 3204. Processing fee
Status: in_force

A manual processing fee of $25.00 may be assessed against any taxpayer who files or on whose behalf is filed an unacceptable return or against any paid preparer who files an unacceptable return on behalf of a taxpayer. An unacceptable return is one that is not on a form issued by or approved by the Commissioner or that requires the Department to take steps in addition to its normal processing procedures to process. The Department may reduce any refund due the taxpayer by the amount of the fee.
32 V.S.A. § 1261 — VT Code / Title 32 / Chapter 15 / Section 1261
§ 1261. Personal expenses when away from home
Status: in_force

(a) Unless otherwise provided, all persons in the employ of the State when away from home and office on official duties shall be reimbursed for expenses necessarily incurred for travel, subsistence, postage, telephone, telegraph, express, and incidentals, which shall be paid out of the biennial appropriation made for the support of their respective departments. Nothing contained in this section shall authorize payment to an administrative official or employee, except the Governor, for travel between the person's place of residence and office, or subsistence at that place except for mileage reimbursement when an employee is called in and required to work at any time other than continuously into the employee's normally scheduled shift. Compensation for subsistence, travel, and other expenses occurring while conducting business for the State shall be the subject of collective bargaining as defined in 3 V.S.A. § 904(a). Whenever it shall be necessary to effect the transfer of an employee of the State from one official station to another by direction of the head of a department, the employee shall be reimbursed for the employee's reasonable and necessary moving expenses actually incurred. However, the reasonableness of the expense shall be determined by the Commissioner of Human Resources and no expense shall be allowed unless the transfer is made for the convenience of the State and in no event where it is effected for the convenience or at the request of the employee. The expense, when allowed, shall be paid out of the biennial appropriation made for the support of the respective departments. When an administrative official or employee works out of the official's or employee's home in the usual course of employment rather than out of an office, the official or employee shall be reimbursed for expenses in the same manner as though the official or employee were working out of an office, and for the purposes of this section, the official's or employee's home shall be considered as the official's or employee's office.

(b) The Secretary of Administration shall prescribe standards to limit reimbursement for personal expenses and to require approval of specific exceptions prior to the date of travel. These standards shall apply equally to all categories of State employees, subject to the collective bargaining agreement.

(c) Nothing in this section shall be taken to limit the authority of the Commissioner of Public Safety to approve reimbursement for personal expenses in accordance with 20 V.S.A. § 1881.
32 V.S.A. § 5856 — VT Code / Title 32 / Chapter 151 / Section 5856
§ 5856. Declaration of estimated tax
Status: in_force

(a) Every corporate taxpayer shall make a declaration of estimated tax for the taxable year in such form as the Commissioner shall prescribe, if the amount payable as estimated tax can reasonably be expected to be more than $500.00 for the taxable year. The term “estimated tax” shall mean the amount that the taxpayer estimates to be its tax under this title for the taxable year, or in the case of a taxable year of less than 12 months an amount of tax determined in accordance with regulations prescribed by the Commissioner. For the purposes of this chapter, a declaration is a return.

(b) A corporate taxpayer may amend a declaration, under regulations prescribed by the Commissioner.
32 V.S.A. § 4604 — VT Code / Title 32 / Chapter 133 / Section 4604
§ 4604. Assessment on corrected or amended list
Status: in_force

Taxes voted and not assessed shall be assessed on the amended list described in section 4261 of this title. Where a tax has been assessed, an assessment of the same percent may be made upon additions to such list. The collector shall collect the same as though it were in the original tax bill, and the warrant in such original tax bill shall be sufficient authority therefor.
32 V.S.A. § 306a — VT Code / Title 32 / Chapter 5 / Section 306a
§ 306a. Purpose of the State budget
Status: in_force

(a) The State budget, consistent with Chapter I, Article 7 of Vermont's Constitution, should “be instituted for the common benefit, protection, and security of the people, nation, or community . . .” The State budget should be designed to address the needs of the people of Vermont in a way that advances human dignity and equity and in a manner that supports the population-level outcomes set forth in 3 V.S.A. § 2311.

(b) Spending and revenue policies will seek to promote economic well-being among the people of Vermont and foster a vibrant economy. Integral to achieving the purpose of the State budget is continuous evaluation of the use of public funds by systems of outcome measurement based on indicators that measure success in accomplishing the purposes of the State budget.

(c) Spending and revenue policies will reflect the public policy goals established in State law and recognize every person's need for health, housing, dignified work, education, food, social security, and a healthy environment.

(d) As consistent with State law and in conjunction with the federal government, the budget will reflect support for economic development, public safety, transportation, and other infrastructure needs.

(e) Revenue measures shall also be based on the principles of sustainability and stability. The Administration shall develop budget and revenue proposals as part of a transparent and accountable process with direct and meaningful participation from Vermont residents.
32 V.S.A. § 4041a — VT Code / Title 32 / Chapter 129 / Section 4041a
§ 4041a. Reappraisal
Status: in_force

(a) A municipality shall be paid $8.50 per grand list parcel per year from the General Fund to be used only for reappraisal and costs related to reappraisal of its grand list properties and for maintenance of the grand list.

(b) If the Director of Property Valuation and Review determines that a municipality's education grand list has a coefficient of dispersion greater than 20 or that a municipality has not timely reappraised pursuant to subsection (d) of this section, the municipality shall reappraise its education grand list properties. If the Director orders a reappraisal, the Director shall send the municipality written notice of the decision. The municipality shall be given 30 days to contest the finding under procedural rules adopted by the Director or to develop a compliance plan, or both. If the Director accepts a proposed compliance plan submitted by the municipality, the Director shall not order commencement of the reappraisal until the municipality has had one year to carry out that plan.

(c) If a municipality fails to submit an acceptable plan or fails to carry out the plan, pursuant to subsection (b) of this section, the State shall withhold the education, transportation, and other funds from the municipality until the Director certifies that the town has carried out that plan.

(d) Each municipality shall commence a full reappraisal not later than six years after the commencement of the municipality's most recent full reappraisal unless a longer period of time is approved by the Director.

(e) The Director shall adopt rules necessary for administration of this section.
32 V.S.A. § 3007 — VT Code / Title 32 / Chapter 101 / Section 3007
§ 3007. Director
Status: in_force

The word “Director” as used in Parts 1 and 2 of this subtitle and chapter 211, subchapter 2, article 4 of this title means the Director of the Division of Property Valuation and Review.
32 V.S.A. § 4113 — VT Code / Title 32 / Chapter 129 / Section 4113
§ 4113. Certificate to amended abstract
Status: in_force

The listers shall add to such abstract so lodged or amended a certificate setting forth the particulars wherein it was defective or invalid, their doings in respect thereto, and the date whereon such abstract was so lodged or amended. Failure on the part of the listers to incorporate in such certificate one or more particulars wherein such abstract was defective or invalid shall not in any manner invalidate their doings touching such abstract.
32 V.S.A. § 8919 — VT Code / Title 32 / Chapter 219 / Section 8919
§ 8919. Additional assessments
Status: in_force

(a) If the Commissioner is not satisfied that the report filed or the amount of tax paid by a rental company is accurate, after investigating and finding such inaccuracy, he or she may make an additional assessment of taxes due from such rental company based upon his or her investigation. A penalty equal to 10 percent and interest at the rate of one and one-half percent per month shall be payable on the additional assessment, with interest computed from the date the tax payment was due. The Commissioner shall give notice by mail to the rental company of the additional assessment, penalty, and interest and shall designate the error or reason for such assessment. Payment shall be due within 30 days of the date of mailing the notice.

(b) When no report or payment of tax has been made as required by subsection 8905(d) of this title, or when a willfully false or fraudulent report has been filed, the tax may be assessed at any time; in all other cases, no assessment of additional tax, and the mailing of notice thereof, shall be made after the expiration of three years from the date of filing a report.
32 V.S.A. § 1224 — VT Code / Title 32 / Chapter 15 / Section 1224
§ 1224. Town clerks
Status: in_force

Town clerks shall receive such salaries as the town may vote, to be paid by their respective towns each year. A town may vote a salary in addition to fees retained under section 1401 of this title or a salary in lieu of fees. If a town votes a salary in lieu of fees, those fees shall be charged and collected by the clerk and at least quarterly turned over to the town treasurer and credited to the town general fund.
32 V.S.A. § 1511 — VT Code / Title 32 / Chapter 17 / Section 1511
§ 1511. Grand and petit jurors in Superior Court
Status: in_force

There shall be allowed to grand and petit jurors in the Superior Court the following fees and expenses:

(1) for attendance, $30.00 a day, on request, unless the jurors were otherwise compensated by their employer;

(2) for each talesman, $30.00 a day, on request, unless the talesmen were otherwise compensated by their employer; and

(3) upon request and upon a showing of hardship, reimbursement for expenses necessarily incurred for travel from home to court, and return, at the rate of reimbursement allowed State employees for travel under the terms of the prevailing collective bargaining agreement.
32 V.S.A. § 606 — VT Code / Title 32 / Chapter 7 / Section 606
§ 606. Legislative fee review process; fee bill
Status: in_force

When the consolidated fee reports and requests are submitted to the General Assembly pursuant to sections 605, 605a, and 611 of this title, they shall immediately be forwarded to the House Committee on Ways and Means, which shall consult with other standing legislative committees having jurisdiction of the subject area of a fee contained in the reports and requests. As soon as possible, the Committee on Ways and Means shall prepare and introduce a “consolidated fee bill” proposing:

(1) The creation, change, reauthorization, or termination of any fee.

(2) The amount of a newly created fee, or change in amount of an existing or reauthorized fee.

(3) The designation, or redesignation, of the fund into which revenue from a fee is to be deposited.
32 V.S.A. § 901 — VT Code / Title 32 / Chapter 13 / Section 901
§ 901. Borrowing money
Status: in_force

The Treasurer shall not make a contract binding the State for money borrowed unless it is countersigned by the Secretary of State.
32 V.S.A. § 1143 — VT Code / Title 32 / Chapter 15 / Section 1143
§ 1143. Compensation of appointees
Status: in_force

Persons acting under the authority of the Probate Division of the Superior Court shall be paid as follows:

(1) for each day's attendance by executor, administrator, trustee, agent, or guardian, on the business of their appointment, $4.00;

(2) for each day's attendance of commissioners, appraisers, or committee, $4.00; and

(3) the Probate Division of the Superior Court may allow in cases of unusual difficulty or responsibility such further sum as it judges reasonable.
32 V.S.A. § 4050 — VT Code / Title 32 / Chapter 129 / Section 4050
§ 4050. Appraisal in unorganized towns and gores
Status: in_force

As soon as may be after March 31 next succeeding their appointment, the appraisers shall, in the respective unorganized towns and gores for which they are appointed, perform the same duties as are prescribed by law for listers in towns, and be subject to the same liabilities.
32 V.S.A. § 5079 — VT Code / Title 32 / Chapter 133 / Section 5079
§ 5079. Sale or transfer of mobile homes; collection of taxes
Status: repealed

(a) A transfer of ownership of a mobile home shall be made pursuant to the requirements set forth in 9 V.S.A. chapter 72.

(b), (c) [Repealed.]

(d) A mobile home removed from a town without a mobile home uniform bill of sale endorsed by the clerk of the municipality where the mobile home was located as required by 9 V.S.A. § 2602 may be taken into possession by any sheriff, deputy sheriff, constable, or police officer, or by the treasurer or tax collector of the town in which the mobile home was last listed if known, or by the Commissioner of Taxes if that town is unknown. A mobile home taken into possession under this section shall be in the constructive custody of the official, who shall control the use and movement of the mobile home. In taking possession, the authorized officer may proceed without judicial process only in the event that the taking of possession can be done without breach of the peace. Proceedings for collection of the taxes assessed against and due with respect to the mobile home shall then be conducted in accordance with subchapter 9 of chapter 133 of this title.

(e) Taxes assessed against a mobile home shall be considered due for purposes of this section as of the date of removal of the mobile home from the town in which the mobile home was last listed, and the owner shall be liable for fees provided for in section 1674 of this title from the date of removal.

(f) The treasurer or tax collector of any town from which a mobile home is removed without an endorsed mobile home uniform bill of sale as required by 9 V.S.A. § 2602(b) may notify the Director of Property Valuation and Review of the removal giving a description of the mobile home by serial or other number if known. If the Director is notified of the seizure of a mobile home as provided in subsection (d) of this section, he or she shall immediately notify the treasurer or tax collector of the town, if known, in which the mobile home was last listed on the grand list.

(g) Taxes lawfully assessed upon a mobile home shall attach as a lien on the mobile home as provided in section 5061 of this title.
32 V.S.A. § 1227 — VT Code / Title 32 / Chapter 15 / Section 1227
§ 1227. Appraisers for unorganized towns and gores
Status: in_force

An appraiser for unorganized towns and gores shall receive $50.00 a day and necessary expenses for time actually spent in the performance of his or her duties.
32 V.S.A. § 7904 — VT Code / Title 32 / Chapter 207 / Section 7904
§ 7904. Returns; records
Status: in_force

(a) Any retailer or integrated licensee required to collect the tax imposed by this chapter shall, on or before the 25th day of every month, return to the Department of Taxes, under oath of a person with legal authority to bind the retailer or integrated licensee, a statement containing its name and place of business, the total amount of sales subject to the cannabis excise tax made in the preceding month, and any information required by the Department of Taxes, along with the total tax due. Retailers and integrated licensees shall not remit the tax collected to the Department of Taxes in cash absent the issuance of a waiver by the Commissioner of Taxes, and the Commissioner may require that returns be submitted electronically.

(b) Every retailer and integrated licensee shall maintain, for not less than three years, accurate records showing all transactions subject to tax liability under this chapter. The records are subject to inspection by the Department of Taxes at all reasonable times during normal business hours.
32 V.S.A. § 503 — VT Code / Title 32 / Chapter 7 / Section 503
§ 503. Payment of monies into Treasury
Status: in_force

Quarterly and more frequently if the Commissioner of Finance and Management so directs, Superior Court clerks and other collectors and receivers of public money shall pay all money collected or held by them into the State Treasury.
32 V.S.A. § 5841 — VT Code / Title 32 / Chapter 151 / Section 5841
§ 5841. Requirement and rate of withholding
Status: in_force

(a) Every person who is required under the laws of the United States to withhold federal income tax from payments that are also subject to Vermont income tax shall deduct and withhold during the calendar year from the payments made by such person such amount as the Commissioner shall prescribe. Every person who makes payments of income with respect to services performed for such person that were previously deferred under a nonqualified deferred compensation plan shall deduct and withhold during the calendar year from the payments made by such person six percent of any payment (including any withheld tax) of such previously deferred income and of income derived from such previously deferred income. The Commissioner may authorize any person to deduct and withhold Vermont income tax from any other payments that are subject to the tax imposed by this chapter. Notwithstanding the foregoing, banks (as defined in 8 V.S.A. § 909a(a)) shall not be required to withhold Vermont income tax from payments that are subject to federal back-up withholding.

(b) The Commissioner shall establish such withholding tables, schedules, or formulae as will result in the withholding of such amounts from the payments made by any person during any taxable year, as shall closely approximate the income tax liabilities of the recipients of those payments with respect to those payments for that year under this chapter.

(c) Every person who is required under this subchapter to withhold income taxes from payments of income, except for the government of the United States, shall provide the aggregate cost of applicable employer-sponsored coverage required under 26 U.S.C. § 6051(a)(14) regardless of the number of W-2 forms filed.
32 V.S.A. § 9710 — VT Code / Title 32 / Chapter 233 / Section 9710
§ 9710. Fundraising events; charitable organizations
Status: in_force

(a) No charitable organization shall enter into a contract with any person for the promotion of any event the proceeds of which will be shared by the charitable organization and the person promoting the event without first having obtained a letter from the Commissioner stating that the person is in good standing with the Department.

(b) A person is in “good standing” if the person is registered to collect or pay any tax imposed under this title and:

(1) has no taxes due and payable; or

(2) has a pending appeal with respect to any taxes due and payable; or

(3) is in compliance with a payment plan approved by the Commissioner.

(c) The Commissioner may require that the person file a bond in order to be in good standing. The provisions of section 3114 of this title shall apply to any bond required under this section.

(d) All amounts paid to the person promoting the event as compensation or reimbursement of expenses or commissions in connection with the promotion are subject to tax under subdivision 9771(4) of this title, unless specifically exempted.

(e) If a charitable organization enters into a contract in willful violation of subsection (a) of this section, the charitable organization shall be jointly liable for any taxes due and payable on the proceeds from the event.
32 V.S.A. § 7111 — VT Code / Title 32 / Chapter 185 / Section 7111
§ 7111. 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 that enact it.
32 V.S.A. § 3850 — VT Code / Title 32 / Chapter 125 / Section 3850
§ 3850. Blighted property improvement program
Status: in_force

(a) At an annual or special meeting, a municipality may vote to authorize the legislative body of the municipality to exempt from municipal taxes for a period not to exceed five years the value of improvements made to dwelling units certified as blighted. As used in this section, “dwelling unit” means a building or the part of a building that is used as a primary home, residence, or sleeping place by one or more persons who maintain a household.

(b) If a municipality votes to approve the exemption described in subsection (a) of this section, the legislative body of the municipality shall appoint an independent review committee that is authorized to certify dwelling units in the municipality as blighted and exempt the value of improvements made to these dwelling units.

(c) As used in this section, a dwelling unit may be certified as blighted when it exhibits objectively determinable signs of deterioration sufficient to constitute a threat to human health, safety, and public welfare.

(d) If a dwelling unit is certified as blighted under subsection (b) of this section, the exemption shall take effect on the April 1 following the certification of the dwelling unit.
32 V.S.A. § 4181 — VT Code / Title 32 / Chapter 129 / Section 4181
§ 4181. Form and deposit of abstract
Status: in_force

Annually, on or before June 15, listers shall make and deposit with the town clerk an abstract of the grand list of such town. Annually, on or before July 5, a like abstract shall be made by the appraisers for unorganized towns and gores and deposited by them with the county clerk. Abstracts shall contain information prescribed by rule of the Commissioner of Taxes that is reasonably needed for the proper execution of his or her duties.
32 V.S.A. § 4914 — VT Code / Title 32 / Chapter 133 / Section 4914
§ 4914. Judge's order for the assessment of a county tax
Status: in_force

To A.B., treasurer of the county of _________________________________________ :

You are hereby ordered and directed, on or before the first day of March A.D. 20___ , to issue warrants to the collectors of taxes of the several towns in the county of __________ , for the collection of a tax of ____ cents (or mills) on the list of the taxable estate of the several towns in such county for the year A.D. 20___ for the purpose of paying the debts and expenses of such county.

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

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

_______ Assistant Judges of

_______ } the Superior Court.
32 V.S.A. § 9777 — VT Code / Title 32 / Chapter 233 / Section 9777
§ 9777. Determination of tax or penalty
Status: in_force

(a) If a return required by this chapter is not filed, or if a return, when filed, is incorrect or insufficient, the amount of tax due shall be determined by the Commissioner from any information available. If necessary, the tax may be estimated on the basis of external indices, such as stock on hand, purchases, rental paid (location, scale of rents or charges, comparable rents or charges, type of accommodations and service), number of employees, or other factors. Notice of the determination shall be given to the person liable for the collection of payment of the tax. The determination shall finally and irrevocably fix the tax 60 days after giving notice of the determination unless the person against whom it is assessed shall apply in writing to the Commissioner for a hearing, or unless the Commissioner of his or her own motion shall redetermine the tax. After the hearing, the Commissioner shall give notice of his or her determination to the person against whom the tax is assessed.

(b) Assessment of a penalty under subsection 9816(e) of this title shall become fixed unless the person against whom the penalty is assessed shall apply within 60 days of the date of the assessment to the Commissioner for a hearing, or unless the Commissioner on his or her own motion shall redetermine the penalty. After the hearing, the Commissioner shall give notice of the determination to the person against whom the penalty is assessed.

(c) Notwithstanding subsections (a) and (b) of this section, the Commissioner, if he or she believes the collection from a taxpayer of any deficiency, penalty, or interest to be in jeopardy, may demand, in writing, that the taxpayer pay the deficiency, penalty, or interest forthwith. The demand may be made concurrently with, or after, the notice of deficiency or the assessment of penalty or interest given to the taxpayer under subsection 9777(a) or (b) of this section. The amount of deficiency, penalty, or interest shall be collectible by the Commissioner on the date of the demand, unless the taxpayer files with the Commissioner a bond in an amount equal to the deficiency, penalty, or interest sought to be collected as security for such amount as finally may be determined.
32 V.S.A. § 9610 — VT Code / Title 32 / Chapter 231 / Section 9610
§ 9610. Remittance of return and tax; inspection of returns
Status: in_force

(a) Not later than 30 days after the receipt of any property transfer return, a town clerk shall file the return in the office of the town clerk and electronically forward a copy of the acknowledged return to the Commissioner; provided, however, that with respect to a return filed in paper format with the town, the Commissioner shall have the discretion to allow the town to forward a paper copy of that return to the Department.

(b) The copies of property transfer returns in the custody of the town clerk may be inspected by any member of the public.

(c) Prior to distributions of property transfer tax revenues under 10 V.S.A. § 312, 24 V.S.A. § 4306(a), and subdivision 435(b)(10) of this title, 1.5 percent of the revenues received from the property transfer tax shall be deposited in a special fund in the Department of Taxes for Property Valuation and Review administration costs.

(d)(1) Prior to any distribution of property transfer tax revenue under 10 V.S.A. § 312, 24 V.S.A. § 4306(a), subdivision 435(b)(10) of this title, and subsection (c) of this section, $2,500,000.00 of the revenue received from the property transfer tax shall be transferred to the Vermont Housing Finance Agency to pay the principal of and interest due on the bonds, notes, and other obligations authorized to be issued by the Agency pursuant to 10 V.S.A. § 621(22), the proceeds of which the Vermont Housing and Conservation Board shall use to create affordable housing pursuant to 10 V.S.A. § 314.

(2) As long as the bonds, notes, and other obligations incurred pursuant to subdivision (1) of this subsection remain outstanding, the rate of tax imposed pursuant to section 9602 of this title shall not be reduced below a rate estimated, at the time of any reduction, to generate annual revenues of at least $12,000,000.00.
32 V.S.A. § 305b — VT Code / Title 32 / Chapter 5 / Section 305b
§ 305b. Education property tax increment; Emergency Board estimate
Status: in_force

Annually, at the January meeting of the Emergency Board held pursuant to section 305a of this title, the Joint Fiscal Office and the Secretary of Administration shall provide to the Emergency Board a consensus estimate of the impact on the Education Fund resulting from tax increment financing districts authorized pursuant to 24 V.S.A. chapter 53 and section 5404a of this title. The estimate shall be for the succeeding fiscal year. The Emergency Board shall adopt an official estimate of the impact on the Education Fund at the January meeting.
32 V.S.A. § 4403 — VT Code / Title 32 / Chapter 131 / Section 4403
§ 4403. Appeal from appraisal made other than on April 1
Status: in_force

Within 14 days after the date of mailing of notice required under section 4046 of this title, a person aggrieved by the decision of the listers under the provisions of section 4046 of this title may appeal therefrom pursuant to the provisions of sections 4407-4410 of this title.
32 V.S.A. § 6071 — VT Code / Title 32 / Chapter 154 / Section 6071
§ 6071. Excessive and fraudulent claims [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]
Status: in_force

(a) In any case in which it is determined under the provisions of this title that a claim is or was excessive and was filed with fraudulent intent, the claim shall be disallowed in full and the Commissioner may impose a penalty equal to the amount claimed. A disallowed claim may be recovered by assessment as income taxes are assessed. The assessment, including assessment of penalty, shall bear interest from the date the claim was credited against property tax or income tax or paid by the State until repaid by the claimant at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title. The claimant in that case, and any person who assisted in the preparation of filing of such excessive claim or supplied information upon which the excessive claim was prepared, with fraudulent intent, shall be fined not more than $1,000.00 or be imprisoned not more than one year, or both.

(b) In any case in which it is determined that a claim is or was excessive, the Commissioner may impose a 10 percent penalty on such excess, and if the claim has been paid or credited against property tax or income tax otherwise payable, the credit shall be reduced or canceled and the proper portion of any amount paid shall be similarly recovered by assessment as income taxes are assessed, and such assessment shall bear interest at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title from the date of payment or, in the case of credit of a property tax bill under section 6066a of this title, from December 1 of the year in which the claim is filed until refunded or paid.

(c) In any case in which a homestead is rented by a person from another person under circumstances deemed by the Commissioner to be not at arms-length, the Commissioner may determine the rent constituting property tax for purposes of this chapter.

(a) In any case in which it is determined under the provisions of this title that a claim is or was excessive and was filed with fraudulent intent, the claim shall be disallowed in full and the Commissioner may impose a penalty equal to the amount claimed. A disallowed claim may be recovered by assessment as income taxes are assessed. The assessment, including assessment of penalty, shall bear interest from the date the claim was credited against property tax or income tax or paid by the State until repaid by the claimant at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title. The claimant in that case, and any person who assisted in the preparation of filing of such excessive claim or supplied information upon which the excessive claim was prepared, with fraudulent intent, shall be fined not more than $1,000.00 or be imprisoned not more than one year, or both.

(b) In any case in which it is determined that a claim is or was excessive, the Commissioner may impose a 10 percent penalty on such excess, and if the claim has been paid or credited against property tax or income tax otherwise payable, the municipal property tax credit or homestead exemption shall be reduced or canceled and the proper portion of any amount paid shall be similarly recovered by assessment as income taxes are assessed, and such assessment shall bear interest at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title from the date of payment or, in the case of credit of a municipal property tax bill under section 6066a of this title, from December 1 of the year in which the claim is filed until refunded or paid.

(c) In any case in which a homestead is rented by a person from another person under circumstances deemed by the Commissioner to be not at arms-length, the Commissioner may determine the rent constituting property tax for purposes of this chapter.
32 V.S.A. § 3751 — VT Code / Title 32 / Chapter 124 / Section 3751
§ 3751. Statement of purpose
Status: in_force

The purpose of this subchapter is to encourage and assist the maintenance of Vermont's productive agricultural land and forestland; to encourage and assist in their conservation and preservation for future productive use and for the protection of natural ecological systems and services, including air and water quality, wildlife habitat and wildlife corridors, enhanced biodiversity, and forest health and integrity; to prevent the accelerated conversion of these lands to more intensive use by the pressure of property taxation at values incompatible with the productive capacity of the land; to achieve more equitable taxation for undeveloped lands; to encourage and assist in the preservation and enhancement of Vermont's scenic natural resources; to assist in climate adaptation and mitigation; and to enable the citizens of Vermont to plan its orderly growth in the face of increasing development pressures in the interests of the public health, safety, and welfare.
32 V.S.A. § 7441 — VT Code / Title 32 / Chapter 190 / Section 7441
§ 7441. Name of tax
Status: in_force

The tax imposed by this subchapter shall be known as the Vermont estate tax.
32 V.S.A. § 10503 — VT Code / Title 32 / Chapter 245 / Section 10503
§ 10503. Health Care Fund contribution assessment
Status: in_force

(a) The Commissioner of Taxes shall assess and an employer shall pay a quarterly Health Care Fund contribution for each full-time equivalent uncovered employee employed during that quarter in excess of four full-time equivalent employees.

(b) The amount of the contribution shall be $158.77 for each full-time equivalent employee in excess of four. Starting in calendar year 2018, the amount of the contribution shall be adjusted annually by a percentage equal to any percentage change in premiums for the second-lowest cost of all silver-level health benefit plans, whether offered in or outside the Vermont Health Benefit Exchange.

(c) Health Care Fund contribution assessments under this chapter shall be determined on a calendar quarter basis, due and payable on or before the 25th day of the calendar month succeeding the close of each quarter. All administrative provisions of chapter 151 of this title shall apply to this chapter, except penalty and interest shall apply according to chapter 103 of this title.

(d) Revenues from the Health Care Fund contributions collected shall be deposited into the General Fund.

(e)(1) Notwithstanding any provision of law to the contrary, the Department of Taxes shall provide the Joint Fiscal Office with all returns or return information relating to the Health Care Fund contribution assessment, except information that would identify a taxpayer. The information sharing required by this subsection shall occur quarterly within a reasonable time following the return due date for each quarter.

(2) When handling information shared pursuant to this subsection, the Joint Fiscal Office shall be subject to the same requirements and penalties as employees of the Department of Taxes under section 3102 of this title. It shall be considered an unauthorized disclosure for an officer, employee, or agent of the Joint Fiscal Office to disclose returns or return information provided pursuant to this subsection that does not combine a taxpayer's information with at least nine other taxpayers.
32 V.S.A. § 10104 — VT Code / Title 32 / Chapter 237 / Section 10104
§ 10104. Duties of Secretary and Commissioner
Status: in_force

(a) On or before the last day of the month following each calendar quarter, the Secretary shall calculate the amount of tax due under this chapter based on information required to be reported on a manifest or other report during that calendar quarter and shall supply the Commissioner with the name, address, and amount of tax owed by each person required to pay tax for that quarter.

(b) If the Secretary finds that any person has failed to report in full the description, volume, or destination of hazardous waste required to be reported on a manifest or other report, the Secretary may determine the person's liability for the tax imposed by this chapter based on any information available and shall supply the Commissioner with such information on or before the last day of the month following the calendar quarter in which such determination is made.

(c) Upon receipt of the information supplied by the Secretary, the Commissioner shall bill each person required to pay tax. The tax assessed under this chapter shall be payable upon receipt of a bill from the Commissioner.
32 V.S.A. § 633 — VT Code / Title 32 / Chapter 7 / Section 633
§ 633. Rights of the parties to qui tam actions
Status: in_force

(a) If the State proceeds with the action, the Attorney General shall have the primary responsibility for prosecuting the action and shall not be bound by any act of the relator. The relator shall have the right to continue as a party to the action, subject to the limitations in subsection (b) of this section.

(b)(1) The Attorney General may move to dismiss the action if the relator has been notified by the Attorney General of the filing of the motion and the court has provided the relator with an opportunity for a hearing on the motion.

(2) Notwithstanding any objection of a relator, the Attorney General may settle the action with the defendant if after a hearing the court determines that the proposed settlement is fair, adequate, and reasonable under all the circumstances.

(3) Upon a showing by the Attorney General that unrestricted participation during the course of the litigation by the relator would interfere with or unduly delay the prosecution of the case or would be repetitious, irrelevant, or for purposes of harassment, the court may, in its discretion, impose limitations on the relator's participation, such as:

(A) limiting the number of witnesses the relator may call;

(B) limiting the length of the testimony of such witnesses;

(C) limiting the relator's cross-examination of witnesses; or

(D) otherwise limiting the participation by the relator in the litigation.

(4) Upon a showing by the defendant that unrestricted participation during the course of the litigation by the relator would be for purposes of harassment or would cause the defendant undue burden or unnecessary expense, the court may limit the participation by the relator in the litigation.

(c) If the Attorney General elects not to proceed with the action, the relator who initiated the action shall have the right to conduct the action. If the Attorney General so requests, the Attorney General shall be served with copies of all pleadings filed in the action in accordance with the Rules of Civil Procedure and shall be supplied with copies of all deposition transcripts at the State's expense. When a relator proceeds with the action, the court, without limiting the status and rights of the relator, may nevertheless permit the Attorney General to intervene at a later date upon a showing of good cause.

(d) Whether or not the Attorney General proceeds with the action, upon a showing by the Attorney General that discovery by the relator would interfere with the State's investigation or prosecution of a criminal or civil matter arising out of the same or similar facts, the court may stay such discovery for a period of not more than 60 days. The court may extend the 60-day period upon a further showing that the Attorney General has pursued the criminal or civil investigation or proceedings with reasonable diligence and may stay any proposed discovery in the civil action that will interfere with the ongoing criminal or civil investigation or proceedings.
32 V.S.A. § 5859 — VT Code / Title 32 / Chapter 151 / Section 5859
§ 5859. Assessment date, penalties, interest
Status: in_force

(a) Any amount paid as estimated tax shall be deemed assessed upon the due date for the taxpayer's return for the taxable year (determined without regard to any extensions of time for filing such return).

(b) Except as provided in subsection (c) of this section, the taxpayer shall be liable for interest and penalties pursuant to section 3202 of this title, with interest imposed at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title upon the amount of any underpayment of estimated tax.

(1) For purposes of this subsection, the amount of any underpayment of estimated tax shall be the excess of:

(A) the amount of the installment that would be required to be paid if the estimated tax were equal to 90 percent of the tax shown on the return for the taxable year or, if no return were filed, 90 percent of the tax for such year; over

(B) the amount, if any, of the installment paid on or before the last date prescribed for payment.

(2)(A) The period of the underpayment for which interest and penalties shall apply shall commence on the date the installment was required to be paid and shall terminate on the earlier of the following dates:

(i) 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; or

(ii) with respect to any portion of the underpayment, the date on which such portion is paid.

(B) For purposes of this subdivision (2), a payment of estimated tax on any installment date shall be considered a payment of any previous underpayment only to the extent such payment exceeds the amount of the installment determined under subdivision (1)(A) of this subsection (b) for such installment date.

(c) No interest for underpayment of any installment or estimated tax shall be imposed if the total amount of all such payments made on or before the last date prescribed for the payment of such installment equals or exceeds the amount that would have been required to be paid on or before such date if the estimated tax were the lesser of:

(1) an amount equal to the tax computed at the rate applicable to the taxable year but otherwise on the basis of the facts shown on the return for, and the law applicable to, the preceding taxable year; or

(2) an amount equal to 90 percent of the tax finally due for the taxable year.

(d) As used in subdivision (b)(1) and subsection (c) of this section, the term “tax” shall mean the excess of the tax imposed by this chapter over all amounts properly credited against such tax for the taxable year.

(e) The application of this subsection to taxable years of less than 12 months shall be in accordance with rules adopted by the Commissioner.

(f) The Commissioner may provide by rule for a credit against estimated taxes for any taxable year of any amount determined by the taxpayer or by the Department to be an overpayment of the tax imposed by this title for a preceding taxable year.
32 V.S.A. § 7782 — VT Code / Title 32 / Chapter 205 / Section 7782
§ 7782. Application for hearing
Status: in_force

Any person aggrieved by any action of the Commissioner or his or her authorized agent under this chapter for which hearing is not elsewhere provided may apply in writing to the Commissioner within 10 days after the notice of such action is delivered or mailed to him or her for a hearing, setting forth the reasons why such hearing should be granted and the manner of relief sought. The Commissioner shall promptly consider each such application and may grant or deny the hearing requested. If the hearing be denied, the applicant shall be notified thereof forthwith. If it be granted, the Commissioner shall notify the applicant of the time and place fixed for such hearing. After such hearing, the Commissioner may make such order in the premises as may appear to him or her just and lawful and shall furnish a copy of such order to the applicant. The Commissioner may, at any time and by notice in writing, order a hearing on his or her own initiative and require the taxpayer or any other individual whom he or she believes to be in possession of information concerning any manufacture, importation, possession, or sale of cigarettes or tobacco products, or both, which have escaped taxation to appear before him or her or his or her duly authorized agent with any specific books of account, paper, or other documents for examination relative thereto.
32 V.S.A. § 7446 — VT Code / Title 32 / Chapter 190 / Section 7446
§ 7446. When returns to be filed
Status: in_force

The estate tax return required under section 7444 of this title shall be filed within nine months of the death of the decedent. Prior to expiration of the filing period, executors may apply for a six-month extension.
32 V.S.A. § 3608 — VT Code / Title 32 / Chapter 123 / Section 3608
§ 3608. Buildings on leased land
Status: in_force

Buildings on leased land or on land not owned by the owner of the buildings shall be set in the list as real estate.
32 V.S.A. § 134 — VT Code / Title 32 / Chapter 3 / Section 134
§ 134. Insurance Reserve Fund
Status: in_force

The Insurance Reserve Fund is hereby created. All funds paid to the State under property insurance policies for the benefit of the State for losses to real and personal property shall be paid into the Insurance Reserve Fund.
32 V.S.A. § 7495 — VT Code / Title 32 / Chapter 190 / Section 7495
§ 7495. Levy for nonpayment
Status: in_force

When all or any portion of a tax liability imposed by this chapter is not paid within 60 days after it becomes collectible under section 7490 of this title, the Commissioner may issue a warrant under the Commissioner's hand and official seal directed to the sheriff of any county in this State. The warrant shall command the sheriff to levy upon and sell the real and personal property of the taxpayer for the payment of the unpaid tax liability imposed by this chapter, together with allowable fees and costs. The levy and sale shall be effected in the manner, and shall be subject to the limitations, prescribed for the levy, distraint, and sale of property for the nonpayment of the taxes under sections 5191–5193 and 5253–5263 of this title. The sheriff shall return the warrant to the Commissioner and pay to the Commissioner the money collected thereunder within time specified in the warrant.
32 V.S.A. § 7494 — VT Code / Title 32 / Chapter 190 / Section 7494
§ 7494. Action to collect taxes; limitations
Status: in_force

Action may be brought by the Attorney General of the State at the instance of the Commissioner in the name of the State to recover the amount of the tax liability of any taxpayer, if the action is brought within six years after the date the tax liability was collectible under section 7490 of this title. The action shall be returned in the county where the taxpayer resides or has a place of business, and if the taxpayer neither resides nor has a place of business in the State, the action shall be returnable in Washington Superior Court.
32 V.S.A. § 3339 — VT Code / Title 32 / Chapter 105 / Section 3339
§ 3339. Recapture; reduction; repayment
Status: in_force

(a) Recapture.

(1) The Department of Taxes may recapture the value of one or more installment payments a business has claimed, with interest, if:

(A) the business fails to file a claim as required in section 3338 of this title;

(B) during the utilization period, the business experiences:

(i) a 90 percent or greater reduction from base employment; or

(ii) if it had no jobs at the time of application, a 90 percent or greater reduction from the sum of its job performance requirements; or

(C) the Department determines that during the application or claims process the business knowingly made a false attestation that the business:

(i) was not a named party to, or was in compliance with, an administrative order, consent decree, or judicial order issued by the State or a subdivision of the State; or

(ii) was in compliance with State laws and rules.

(2) If the Department determines that a business is subject to recapture under subdivision (1) of this subsection, the business becomes ineligible to earn or claim an additional incentive or installment payment for the remainder of the utilization period.

(3) Notwithstanding any other statute of limitations, the Department may commence a proceeding to recapture amounts under subdivision (1) of this subsection as follows:

(A) under subdivision (1)(A) of this subsection (a), not later than three years from the last day of the utilization period; and

(B) under subdivision (1)(B) of this subsection (a), not later than three years from date the business experiences the reduction from base employment, or three years from the last day of the utilization period, whichever occurs first.

(b) Reduction; recapture. If a business fails to make capital investments that equal or exceed the sum of its capital investment performance requirements by the end of the award period:

(1) The Department shall:

(A) calculate a reduced incentive by multiplying the combined value of the business's award period incentives by the same proportion that the business's total actual capital investments bear to the sum of its capital investment performance requirements; and

(B) reduce the value of any remaining installment payments for which the business is eligible by the same proportion.

(2) If the value of the installment payments the business has already received exceeds the value of the reduced incentive, then:

(A) the business becomes ineligible to claim any additional installment payments for the award period; and

(B) the Department shall recapture the amount by which the value of the installment payments the business has already received exceeds the value of the reduced incentive.

(c) Tax liability.

(1) A person who has the duty and authority to remit taxes under this title shall be personally liable for an installment payment that is subject to recapture under this section.

(2) For purposes of this section, the Department of Taxes may use any enforcement or collection action available for taxes owed pursuant to chapter 151 of this title.
32 V.S.A. § 587 — VT Code / Title 32 / Chapter 7 / Section 587
§ 587. Special funds; creation and termination
Status: in_force

(a) Creation of special funds. The creation of all special funds shall be in accordance with the provisions of this subchapter.

(b) Termination of special funds. All special funds shall be terminated at a time specified as a condition of the fund's creation, when the revenue source of the fund ceases to exist, or when the purpose of the fund has been fulfilled as determined by the General Assembly.
32 V.S.A. § 5932 — VT Code / Title 32 / Chapter 151 / Section 5932
§ 5932. Definitions
Status: in_force

As used in this chapter:

(1) “Claimant agency” means any unit of State government, including agencies, departments, boards, commissions, authorities, or public corporations, including the Vermont Student Assistance Corporation and a collection agency under contract with the Court Administrator pursuant to 4 V.S.A. § 1109(d) or 13 V.S.A. § 7171. Notwithstanding the foregoing, the Department of Taxes shall not be considered a claimant agency and shall not be subject to the limitations contained in this chapter when it applies a refund to the outstanding Vermont State tax liability of a taxpayer, including a taxpayer's liability for interest, penalties, and fees.

(2) “Debtor” means any individual owing a debt to a claimant agency or owing any support debt that may be collected by the Department for Children and Families.

(3) “Nondebtor spouse” means any individual who is not a debtor, but has filed a joint income tax return or claim under chapter 154 of this title with a debtor.

(4) “Debt” means any obligation to pay a sum of money to a claimant agency, the amount of which is fixed by agreement between the debtor and the claimant agency or by operation of law.

(5) “Department” means the Vermont Department of Taxes.

(6) “Refund” means any individual's State income tax refund under chapter 151 of this title and any payment due a claimant under chapter 154 of this title.

(7) “Support debt” means a support delinquency pursuant to an obligation determined under a court order or as a result of an administrative process established by this or another state.

(8) “Court” means a Superior Court or the Judicial Bureau.

(9) “Judgment debtor” means any person who has not paid in full a court judgment for payment of a fine, penalty, surcharge, or fee, but not damages, due and payable to the State or a political subdivision thereof.
32 V.S.A. § 5842 — VT Code / Title 32 / Chapter 151 / Section 5842
§ 5842. Return and payment of withheld taxes
Status: in_force

(a) Every person required to deduct and withhold any amount under section 5841 of this title shall make return thereof and shall pay over that amount to the Commissioner as follows:

(1) In quarterly payments to be made not later than 25 days following the last day of March, June, September, and December, if the person is required to make quarterly or annual payments of federal withholding pursuant to the Internal Revenue Code.

(2) In semiweekly payments, if the person is required to make semiweekly payments of federal withholding pursuant to the Internal Revenue Code. Semiweekly shall mean payment of tax withheld for pay dates on Wednesday, Thursday, or Friday is due by the following Wednesday, and tax withheld for pay dates on Saturday, Sunday, Monday, or Tuesday is due by the following Friday.

(3) In monthly payments to be made not later than the 25th (23rd of February) day following the close of the calendar month during which the amount was withheld, if subdivisions (1) and (2) of this subsection do not apply.

(b) The Commissioner shall prescribe the method of payment of tax and may, without limitation, require electronic funds transfer or payment to a bank depository. The Commissioner may, in writing, permit or require returns to be made covering other periods and upon such dates as the Commissioner may specify and require payments of tax liability at such intervals and based upon such classifications as the Commissioner may designate:

(1) to conform to federal withholding law as the Commissioner deems appropriate;

(2) in cases in which less frequent reporting is determined by the Commissioner to be sufficient; and

(3) in cases in which the Commissioner determines that the taxpayer's repeated failure to file or pay tax makes more frequent reporting necessary to ensure the prompt and orderly collection of the tax.

(c) In addition to the returns required to be filed and payments required to be made under subsection (a) of this section, every person required to deduct and withhold any tax under section 5841 of this title shall file an annual return covering the aggregate amount deducted and withheld during the entire preceding year, on or before January 31 of each year. At the time of filing that return, the person shall pay over to the Commissioner any amount deducted and withheld during the preceding calendar year and not previously paid. The person shall, further, make such annual report to payees and to the Commissioner of amounts paid and withheld as the Commissioner by regulation shall prescribe.

(d) Notwithstanding section 5867 of this title, the Commissioner may, in his or her discretion, prescribe that one or more or all of the returns required by subsection (a) of this section are not required to be signed or verified by the taxpayer. The Commissioner may require businesses and payroll service providers to file information under this section by electronic means.
32 V.S.A. § 636 — VT Code / Title 32 / Chapter 7 / Section 636
§ 636. Certain actions barred
Status: in_force

(a) An individual may not bring an action under subsection 632(b) of this chapter against a member of the State Legislative Branch, the Attorney General, a member of the Judiciary, or a senior Executive Branch official if the action is based on evidence or information known to the State when the action was brought.

(b) An individual may not bring an action under subsection 632(b) of this chapter that is based upon allegations or transactions that are the subject of a civil suit or an administrative civil money penalty proceeding in which the State is already a party.

(c) Unless opposed by the Attorney General, the court shall dismiss an action or claim under subsection 632(b) of this chapter if substantially the same allegations or transactions as alleged in the action or claim were publicly disclosed:

(1) in a criminal, civil, or administrative hearing in which the State or its agent is a party;

(2) in a State legislative, administrative, or State Auditor's report, hearing, audit, or investigation; or

(3) from the news media, unless the action is brought by the Attorney General or the person bringing the action is an original source of the information.
32 V.S.A. § 4644 — VT Code / Title 32 / Chapter 133 / Section 4644
§ 4644. Collector's duty on vacancy
Status: in_force

On demand of such selectboard, trustees, prudential committee, or executive officers, the collector whose office so becomes vacant shall lodge with the treasurer of the municipality the tax bills and tax warrants issued to him or her and a list of the names of all persons included in such tax bills against whom there are unpaid taxes and the amount due from each. When such collector willfully fails to comply with any of the provisions of this section, he or she shall be imprisoned not more than five years or fined not more than $1,000.00, or both.
32 V.S.A. § 9609 — VT Code / Title 32 / Chapter 231 / Section 9609
§ 9609. Penalty for false statement
Status: in_force

Any person who willfully falsifies any statement contained in a property transfer return required under section 9606 of this title shall be subject to a fine of not more than $1,000.00.
32 V.S.A. § 7448 — VT Code / Title 32 / Chapter 190 / Section 7448
§ 7448. Extension of time for payment
Status: in_force

(a) If the Commissioner finds that the payment on the due date of any part of the amount determined by the executor as the tax imposed by this subchapter would result in undue hardship to the estate, he or she may extend the time for payment for a reasonable period not in excess of five years from the date prescribed by section 7447 of this title.

(b) 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. However, no interest shall be required in the case of an extension granted in case of hardship under subsection (a) of this section.
32 V.S.A. § 8146 — VT Code / Title 32 / Chapter 211 / Section 8146
§ 8146. Additional tax; refunds
Status: in_force

When the Commissioner finds that, owing to the incorrectness of a return or any other cause, a tax paid pursuant to this chapter is too small, he or she shall assess an additional tax sufficient to cover the deficit and shall forthwith notify the parties so assessed. The administrative provisions of chapters 103 and 151 of this title shall apply to assessments and refund claims under this chapter, including those provisions governing interest and penalties in section 3202 of this title, appeals, and collection of assessments.
32 V.S.A. § 511 — VT Code / Title 32 / Chapter 7 / Section 511
§ 511. Excess receipts
Status: in_force

If any receipts, including federal receipts, exceed the appropriated amounts, the receipts may be allocated and expended on the approval of the Commissioner of Finance and Management. If, however, the expenditure of those receipts will establish or increase the scope of the program, which establishment or increase will at any time commit the State to the expenditure of State funds, they may only be expended upon the approval of the General Assembly. Excess federal receipts, whenever possible, shall be utilized to reduce the expenditure of State funds. The Commissioner of Finance and Management shall report to the Joint Fiscal Committee quarterly with a cumulative list and explanation of the allocation and expenditure of such excess receipts. The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the report to be made under this section.
32 V.S.A. § 6072 — VT Code / Title 32 / Chapter 154 / Section 6072
§ 6072. Appeals
Status: in_force

Any person aggrieved by the denial, in whole or in part, of relief claimed under this chapter, except when the denial is based upon late filing of claim for relief, may appeal to the Commissioner by filing a petition of appeal within 60 days after the denial. This appeal shall be a person's exclusive remedy for denial of a benefit claimed under this chapter. The Commissioner's determination may be further appealed in the manner described in subsection 5885(b) of this title.

Any person aggrieved by the denial, in whole or in part, of relief claimed under this chapter, except when the denial is based upon late filing of claim for relief, may appeal to the Commissioner by filing a petition of appeal within 60 days after the denial. This appeal shall be a person's exclusive remedy for denial of a benefit claimed under this chapter. The Commissioner's determination may be further appealed in the manner described in subsection 5885(b) of this title.
32 V.S.A. § 5255 — VT Code / Title 32 / Chapter 133 / Section 5255
§ 5255. Report of sale; form
Status: in_force

Within 30 days after such sale of the land, the collector shall make a complete return of his or her doings and file the same for record in the town clerk's office of the town wherein such land lies, which return shall be prima facie evidence of the facts therein stated and shall be substantially in the following form:

By virtue of a warrant (or warrants as the case may be) lawfully committed to me for the year(s) 20_____ by the treasurer of the town of __________ (or by the selectboard of the town of _________ if the town has voted to collect its taxes by its collector and the tax bill annexed thereto) and the delinquent tax bill annexed thereto, I gave notice as required by law to the taxpayers of the town of _________ of the place where and the time when I would receive such taxes, and said taxpayers having failed and neglected to pay their said taxes upon such demand, on the __ day of ____ 20__ , I did extend and levy my said warrant(s) in the manner provided by law upon the following described land(s) of the following named delinquent taxpayer situated within the town, for the following described taxes due thereon, to wit:

Name of Delinquent Taxpayer Description of Land Amount of Tax

And on the __ day of ____ , 20__ , I did cause notice of the time and place of sale of the above described land(s) to be published three weeks successively in _________ a ____ newspaper circulating in the town of ___ and vicinity, for the issues of ____ , which said notice of sale therein provided that the same would be holden at __________ , a public place in the town of _____ at __ o'clock in the ____ noon, unless said land(s) was previously redeemed by the payment of said tax, and on the ___ day of _ , 20_ , I gave the delinquent taxpayer __ notice by registered mail of the time and place of such sale, and on the same date posted at __ , a public place in said town, notice of the time and place of such sale (also here insert facts as to the mortgagee, if any).

And he or she (or they) having failed and neglected to pay said taxes and costs, at _______ (place of sale) on the ___ day of _____ , 20___ at ___ o'clock in the ____ noon, the time and place set by me for said sale, pursuant to the notice thereof, I did sell so much of said land(s) as was necessary to satisfy the tax and costs thereon to __________________ of _______ , for cash in the sum of _____ , he or she being the highest bidder therefor, the land and premises thus sold being particularly described as follows (here describe the lands).

From the proceeds of said sale, I did satisfy myself for my own fees and the legal costs of said sale amounting in the whole to the sum of _______ , and on the ___ day of ____ , 20___ , turned over to _______________ the treasurer of the town of __________ , the sum of _________ in (part) satisfaction of the taxes due said town on said premises thus sold.

And now at __________ in said County, this ___ day of _______ , 20___ , I make return of my doings hereunder by filing the same as herein set forth with the town clerk of the town of __________________ for record as provided by law.

Attest,

_________________________________________

Collector of Town Taxes.
32 V.S.A. § 5930ee — VT Code / Title 32 / Chapter 151 / Section 5930ee
§ 5930ee. Limitations
Status: in_force

Beginning in fiscal year 2010 and thereafter, the State Board may award tax credits to all qualified applicants under this subchapter, provided that:

(1) the total amount of tax credits awarded annually, together with sales tax reallocated under section 9819 of this title, does not exceed $3,000,000.00;

(2) a total annual allocation of no more than 30 percent of these tax credits in combination with sales tax reallocation may be awarded in connection with all of the projects in a single municipality;

(3) façade tax credits shall not be available for projects that qualify for the federal rehabilitation tax credit;

(4) no credit shall be allowed under this subchapter for the cost of acquiring any building or interest in a building;

(5) credit under any one subsection of 5930cc of this subchapter may not be allocated more often than once every two years with respect to the same building; and

(6) credit awarded under section 5930cc of this subchapter that is rescinded or recaptured by the State Board shall be available for the State Board to award to applicants in any subsequent year, in addition to the total amount of tax credits authorized under this section.
32 V.S.A. § 6073 — VT Code / Title 32 / Chapter 154 / Section 6073
§ 6073. Rules of the Commissioner [Effective July 1, 2028 if contingency met; see also 32 @ chapter 154 effective until contingency met, set out above]
Status: in_force

The Commissioner may, from time to time, issue, amend and withdraw regulations interpreting and implementing this chapter.

The Commissioner may, from time to time, adopt, amend, and withdraw rules interpreting and implementing this chapter.
32 V.S.A. § 475 — VT Code / Title 32 / Chapter 7 / Section 475
§ 475. Disasters on State properties
Status: in_force

The Commissioner of Finance and Management is hereby directed to issue warrants, on certificate of the Attorney General that the Attorney General has authorized the services or expenditures, in the following cases:

(1) to fire departments or municipalities maintaining the same, for services rendered by them in fighting fires, except forest fires, which are provided for in 10 V.S.A. § 2643, or dealing with disasters on State-owned or -operated properties; and

(2) for services rendered and expenses incurred in operations directed at the recovery of bodies or persons lost or perished by reason of disasters or drowning.
32 V.S.A. § 5138 — VT Code / Title 32 / Chapter 133 / Section 5138
§ 5138. Power of collector as to delinquent taxes
Status: in_force

Within 10 years from the time of receiving a tax bill, the collector may collect a tax in any place in the State and execute his or her warrant wherever he or she finds the property or person of a delinquent. When a person against whom the collector has a tax is absent from the State when the tax bill is received or removes therefrom within two years thereafter and has no property in the State that can be distrained for taxes, the collector may collect the tax within six years from the time he or she returns to the State or has known property therein liable to distress.
32 V.S.A. § 5403 — VT Code / Title 32 / Chapter 135 / Section 5403
§ 5403. Assessment districts
Status: in_force

(a) A municipality may vote at any regular or special meeting to merge with one or more other municipalities in the same unified union school district to create or join an assessment district for the purpose of standardized property valuation.

(b) All municipalities merged into an assessment district shall agree to implement standardized assessment procedures approved by the Commissioner. The Commissioner shall provide written guidance to municipalities relating to how they may receive approval under this subsection.

(c) A vote to merge with an assessment district shall be binding on a municipality for five years. After five years, a municipality may vote at any regular or special meeting to leave the assessment district, unless the assessment district has consolidated all administrative functions.

(d) All municipalities within an assessment district shall be treated as a single municipality for purposes of the equalization process established by section 5405 of this chapter.

(e) Municipalities within an assessment district shall maintain independent grand lists for municipal taxation as well as independent processes for grievances, property valuation appeals, abatements, grand list filing, use value appraisal parcel management, reappraisal, and financial interaction with the Agency of Education, unless the Commissioner, in writing, authorizes the municipalities of an assessment district to consolidate all property valuation administrative functions.
32 V.S.A. § 1229 — VT Code / Title 32 / Chapter 15 / Section 1229
§ 1229. Supervisors for unorganized towns and gores
Status: in_force

A supervisor for unorganized towns and gores shall receive $15.00 a day for time actually spent in the performance of his or her duties, except for his or her services as collector of taxes. On all taxes collected after the expiration of 90 days from mailing of his or her tax notice, such supervisor shall be allowed to tax and collect from the taxpayer a commission of eight percent in the amount of the tax, which commission shall be paid into the State Treasury as provided in section 4967 of this title.
32 V.S.A. § 626 — VT Code / Title 32 / Chapter 7 / Section 626
§ 626. Application; collective bargaining agreements
Status: in_force

(a) This subchapter shall not apply to retirement benefits that accrued prior to July 1, 2013 or to crimes committed before July 1, 2013.

(b) No collective bargaining agreement or other employment agreement entered into on or after July 1, 2013 shall contain any provision that limits the application of the provisions of this subchapter.
32 V.S.A. § 10301 — VT Code / Title 32 / Chapter 241 / Section 10301
§ 10301. Health IT-Fund
Status: repealed

(a) The Vermont Health IT-Fund is established in the State Treasury as a special fund to be a source of funding for Medical Health Care Information Technology Programs and initiatives such as those outlined in the Vermont Health Information Technology Plan administered by the Secretary of Administration or designee. One hundred percent of the Fund shall be disbursed for the advancement of health information technology adoption and utilization in Vermont as appropriated by the General Assembly, less any disbursements relating to the administration of the Fund. The Fund shall be used for loans and grants to health care providers pursuant to section 10302 of this chapter and for the development of programs and initiatives sponsored by VITL and State entities designed to promote and improve health care information technology, including:

(1) a program to provide electronic health information systems and practice management systems for health care and human service practitioners in Vermont;

(2) financial support for VITL to build and operate the health information exchange network;

(3) implementation of the Blueprint for Health information technology initiatives, related public and mental health initiatives, and the advanced medical home and community care team project; and

(4) consulting services for installation, integration, and clinical process re-engineering relating to the utilization of health-care information technology such as electronic health records.

(b) The Health IT-Fund shall be administered by the Secretary of Administration or his or her designee.

(c) Into the Fund shall be deposited:

[Subdivision (c)(1) repealed effective July 1, 2026.]

(1) revenue from the health care claims tax imposed on health insurers pursuant to subdivision 10402(b)(1) of this title;

(2) contributions from the Department of Vermont Health Access, as appropriated by the General Assembly; and

(3) the proceeds from grants, donations, contributions, taxes, and any other sources of revenue as may be provided by statute, rule, or act of the General Assembly.

(d) The Fund shall be administered pursuant to chapter 7, subchapter 5 of this title, except that interest earned on the Fund and any remaining balance shall be retained in the Fund. All monies received by or generated to the Fund shall be disbursed solely as allowed by appropriation of the General Assembly.

(e) VITL and any other entity requesting disbursements from the Health IT-Fund shall develop a detailed annual plan for proposed expenditures from the Health IT-Fund for the upcoming fiscal year. The expenditure plan shall be included within the context of the entity's overall budget, including all revenue and expenditures.

(f) The plan developed under subsection (e) of this section shall be submitted to the Secretary of Administration or his or her designee, the Green Mountain Care Board, the House and Senate Committees on Appropriations, the House Committee on Health Care, and the Senate Committee on Health and Welfare.

(g) The Secretary of Administration or his or her designee shall submit an annual report on the receipts, expenditures, and balances in the Health IT-Fund to the Joint Fiscal Committee at its September meeting and to the Green Mountain Care Board. The report shall include information on the results of an annual independent study of the effectiveness of programs and initiatives funded through the Health IT-Fund, with reference to a baseline, benchmarks, and other measures for monitoring progress and including data on return on investments made.

(h) VITL and any other beneficiary receiving funding shall submit quarterly expenditure reports to the Secretary of Administration and to the Green Mountain Care Board, including a year-end report by August 1.

(i) Any primary care practitioner receiving an electronic health information system, practice management system, or both pursuant to subdivision (a)(1) of this section shall maximize usage of such system in accordance with the guidelines developed by VITL. A practitioner who is determined by VITL to be using the system to less than its full capacity shall be provided with an opportunity for additional instruction as needed to enable full usage of the system. If a practitioner is unwilling or unable to utilize the system to its full capacity, such practitioner shall refund to VITL the fair market value of the system.
32 V.S.A. § 7442a — VT Code / Title 32 / Chapter 190 / Section 7442a
§ 7442a. Imposition of a Vermont estate tax and rate of tax
Status: repealed

(a) A tax is hereby imposed on the transfer of the estates of decedents as prescribed by this chapter.

(b) The tax shall be computed as follows. The following rates shall be applied to the Vermont taxable estate:

The resulting amount shall be multiplied by a fraction not greater than one, where the numerator of which is the value of the Vermont gross estate plus the value of gifts under subdivision 7402(14)(C) of this title with a Vermont situs, and the denominator of which is the federal gross estate plus the value of gifts under subdivision 7402(14)(C) of this title.

(c) All values shall be as finally determined for federal estate tax purposes.

(d) [Repealed.]
32 V.S.A. § 641 — VT Code / Title 32 / Chapter 7 / Section 641
§ 641. Remedies under other laws; legislative construction
Status: in_force

(a) The provisions of this chapter are not exclusive, and the remedies provided for in this chapter shall be in addition to any other remedies provided for in any other law or available under common law.

(b) It is the intent of the General Assembly that in construing this chapter, the courts of this State will be guided by the construction of similar terms contained in the Federal False Claims Act, 31 U.S.C. §§ 3729–3733, as from time to time amended by the U.S. Congress and the courts of the United States.
32 V.S.A. § 588 — VT Code / Title 32 / Chapter 7 / Section 588
§ 588. Special funds; organization and management
Status: in_force

All special funds shall be organized and managed in accordance with the provisions of this section.

(1) Purpose and identification. Each special fund shall be established for a specific purpose, identified by a unique name, and managed on the State Central Accounting System under the control of the Commissioner with the actual monies held under the authority and responsibility of the State Treasurer.

(2) Receipts. Each special fund shall consist of receipts specified upon its creation and of transfers from other funds as authorized by the General Assembly or by the Secretary of Administration or the Emergency Board pursuant to section 706 of this title.

(3) Interest. All interest earned by a special fund shall be credited to the General Fund, and not to the special fund concerned, except for the interest earned on proceeds of court settlements or private bequests, grants and other awards accepted in accordance with section 5 of this title that specify that interest shall be retained with the principal amount, and except where otherwise expressly provided by law.

(4) Appropriations and expenditures.

(A) All monies to be expended from a special fund shall be appropriated annually by the General Assembly, or allocated pursuant to the authority granted by the General Assembly to the Commissioner of Finance and Management with regard to excess receipts, except when the State responsibility relative to the special fund is solely for the transference of monies between nonstate entities as determined by the Commissioner. No appropriation authorization shall carry forward beyond the fiscal year for which it was granted, except for properly encumbered payments and refunds of prior year expenditures.

(B) Individual amounts expended from a special fund shall be upon the warrant of and in accordance with practices approved by the Commissioner and shall be in compliance with the purpose of the fund and of any provisions of law or other conditions of the fund's creation.

(C) Special fund expenditures shall not exceed available revenues, except that the Commissioner may anticipate receipts to each special fund and issue warrants based thereon, and in so doing may establish limits on expenditures in anticipation of receipts for any special fund.

(5) Balances.

(A) All cash balances in a special fund at the end of the fiscal year shall be carried forward and remain in the fund unspent until authorized for expenditure in accordance with subdivision (4)(A) of this section or transferred to another fund by the General Assembly or by the Secretary of Administration or the Emergency Board pursuant to section 706 of this title.

(B) Any negative cash balance in a special fund at the end of a fiscal year shall be carried forward and applied against that fund's receipts for the next fiscal year.

(6) Accounting and reporting.

(A) Each special fund shall be accounted for under the direction of the Commissioner, and the balance at the end of the prior fiscal year shall be reported to the Joint Fiscal Committee on or before December 1 of each year.

(B) In addition, the Commissioner shall annually report a list of any special funds created during the fiscal year. The list shall furnish for each fund its name, authorization, and revenue source or sources. The report for the prior fiscal year shall be submitted to the General Assembly through the Joint Fiscal Committee on or before December 1 of each year.
32 V.S.A. § 7823 — VT Code / Title 32 / Chapter 205 / Section 7823
§ 7823. Deposit of revenue
Status: in_force

The revenue generated by the taxes imposed under this chapter shall be credited to the General Fund.
32 V.S.A. § 3706 — VT Code / Title 32 / Chapter 123 / Section 3706
§ 3706. Payment to municipalities
Status: in_force

Grants under this subchapter shall be made annually by the Secretary of Administration to each eligible municipality on or before December 1, 1997, and on or before October 31 in years thereafter. Nothing in this subchapter shall be construed or permitted to affect the tax exempt status of the University of Vermont and State Agricultural College, as provided by statute and guaranteed by that institution's charter.
32 V.S.A. § 5409 — VT Code / Title 32 / Chapter 135 / Section 5409
§ 5409. Duties of municipalities and administration
Status: repealed

The following shall apply with regard to the statewide education tax imposed under this chapter:

(1) Late payments of the tax by a municipality to the State shall be assessed interest at a per diem rate of eight percent per annum of the amount due. If a payment is more than 90 days overdue, any State funds due the municipality shall be withheld.

(2) If by August 1 a municipality has failed to issue notices of assessment of the statewide education tax, or if the municipality fails for more than 90 days after the due date for any installment payment to enforce the tax in the municipality, then the Commissioner of Taxes shall either issue notices of assessment or collect the tax, or both, or bring appropriate court action to require the municipal officials to issue notices and collect the tax, as the Commissioner deems necessary.

(3) In any case of administration under subdivision (2) of this section by the Commissioner of Taxes of education property tax:

(A) Sections 3202, 3203, 5868, 5882–5887, and 5891–5895 of this title, as amended, shall apply in the same manner as to income tax.

(B) Persons aggrieved by decisions of the listers may appeal in the manner provided for property tax appeals in chapter 131 of this title, and the Commissioner of Taxes shall have all the powers described in chapter 133 of this title.

(C) The Commissioner may abate in whole or in part the statewide education taxes of a taxpayer who has been granted an abatement of municipal taxes under 24 V.S.A. § 1535.

(4) [Repealed.]

(5) In case of insufficient property tax payment by a taxpayer to a municipality, payments shall be allocated first to municipal property tax and next to statewide education tax. In case of insufficient payment by a taxpayer to the Department of Taxes, payments shall be allocated first to liabilities other than education taxes and next to education tax.

(6) In case of overpayment by a taxpayer who has an income tax liability under chapter 151 of this title and a homestead property tax liability, a refund of the overpayment, after accounting for any benefit amount allowed under chapter 154 of this title, shall be deemed to be a refund of income tax for purposes of debt setoff under chapter 151, subchapter 12 of this title.

(7) Notwithstanding section 435 of this title, the Commissioner shall deposit the revenue from taxes imposed under this chapter in the education fund.

(8) A municipality's liability to the State for education taxes shall not be reduced by any early payment property tax discount or similar discount offered by the municipality.
32 V.S.A. § 1183 — VT Code / Title 32 / Chapter 15 / Section 1183
§ 1183. State's attorneys
Status: in_force

(a) The State's Attorneys shall be entitled to receive annual salaries as follows:

(b) In settlement of their accounts, the Commissioner of Finance and Management shall allow the State's Attorneys the expense of printing briefs in cases in which the State's Attorney has represented the State and their necessary and actual expenses under the rules pertaining to classified State employees.
32 V.S.A. § 510 — VT Code / Title 32 / Chapter 7 / Section 510
§ 510. Appropriation; federal funds; Public Service Department receipts
Status: in_force

All monies received from the United States government are appropriated to the purposes specified in the Acts of Congress under which those payments are made to the State of Vermont. The Commissioner of Finance and Management may anticipate receipts from the United States government, and from the gross revenue tax fund and from the sales of power by the Public Service Department and issue warrants based thereon. Anticipated receipts shall be credited to the proper account when received.
32 V.S.A. § 4647 — VT Code / Title 32 / Chapter 133 / Section 4647
§ 4647. Collector to direct application
Status: in_force

When a collector of taxes makes a payment on account of taxes, he or she shall state the tax on which the same shall be applied. If he or she fails to do so, the treasurer to whom the same is paid shall immediately notify the bondsmen of such collector of the fact that an application of the payment has not been made. Unless the collector shall direct an application within 10 days, the application made by the treasurer shall be conclusive.
32 V.S.A. § 5413 — VT Code / Title 32 / Chapter 135 / Section 5413
§ 5413. State appraisal and litigation assistance program
Status: in_force

(a) A State appraisal and litigation assistance program shall be created within the Division of Property Valuation and Review of the Department of Taxes to assist municipalities with the valuation of complex commercial or other unique properties within a municipality's jurisdiction and to assist with any appeals arising from those valuations. The Commissioner of Taxes may contract with one or more commercial appraisers to provide State appraisal and litigation assistance to municipalities under this section. The Commissioner may adopt rules to administer the provisions of this section.

(b) The Commissioner shall:

(1) determine the conditions for a property to be eligible for State assistance, including the grand list value or category of the property or other relevant factors as determined by the Commissioner; and

(2) provide a process by which a municipality may apply for assistance under this section for one or more properties.

(c) Any municipality assisted under this section shall be considered to have followed best practices pursuant to subdivision 5412(a)(1)(D) of this title.
32 V.S.A. § 5861 — VT Code / Title 32 / Chapter 151 / Section 5861
§ 5861. Returns by individuals, trusts, and estates
Status: repealed

(a) Every individual, trust, or estate subject to taxation for any taxable year under section 5822 of this title shall file a Vermont personal income tax return for that taxable year if that person is required to file a United States income tax return for that year and (1) earned or received more than $100.00 of Vermont income, or (2) earned or received more than $1,000.00 in gross income from the sources listed in subdivisions 5823(b)(1) through (6) of this title, whether or not a resident, in that year, or has a tax liability under this chapter for that year.

(b) The return required to be filed under this section shall be filed on or before the date a United States income tax return is originally required to be filed by the individual, trust, or estate under the laws of the United States for the taxable year or the date as extended by the Commissioner under section 5868 of this title.

(c) Spouses or a surviving spouse shall file a joint Vermont personal income tax return for any taxable year for which the spouses file or the surviving spouse files a joint federal income tax return under the laws of the United States, unless the Commissioner allows a different filing status.

(d) If a joint Vermont personal income tax return is filed by spouses or by a surviving spouse for any taxable year, the tax under this chapter shall be measured by the joint federal income tax liability of the taxpayers for that taxable year and their liability with respect to the tax under this chapter shall be joint and several.

(e) The Commissioner may require information on a Vermont personal income tax return that is sufficient to identify the school district, as defined in 16 V.S.A. § 11(a)(10), in which the taxpayer resides. The Commissioner may consider a return incomplete if the information required under this subsection is not provided and shall cause the return to be completed.

(f) [Repealed.]

(g) [Repealed.]
32 V.S.A. § 435a — VT Code / Title 32 / Chapter 7 / Section 435a
§ 435a. Tobacco Litigation Settlement Fund
Status: reserved

(a) A Tobacco Litigation Settlement Fund shall be established in the State Treasury, separate from the General Fund and any other fund, for the support of tobacco use prevention, cessation, and control, and for other health care purposes.

(b) Into the Fund shall be deposited all monies received by the State in connection with the Master Tobacco Settlement Agreement between members of the tobacco industry and the State approved by the Vermont Superior Court on December 14, 1998 and finalized in Vermont on January 13, 1999, and any interest that accrues on the balance of such monies.

(c) Of the balance in the Tobacco Litigation Settlement Fund, $19,200,000.00 is hereby reserved for the sole purpose of long-term sustainable tobacco education, prevention, cessation, and control programs and the Trust Fund proposal developed in accordance with 1999 Acts and Resolves No. 62 , Sec. 274(a)(4)(A)(iii).
32 V.S.A. § 7906 — VT Code / Title 32 / Chapter 207 / Section 7906
§ 7906. License
Status: in_force

(a) Any retailer or integrated licensee required to collect tax imposed by this chapter must apply for and receive a cannabis retail tax license from the Commissioner for each place of business within the State where he or she sells cannabis or cannabis products prior to commencing business. The Commissioner shall issue without charge a license, or licenses, empowering the retailer or integrated licensee to collect the cannabis excise tax, provided that a retailer's or integrated licensee's application is properly submitted and the retailer or integrated licensee is otherwise in compliance with applicable laws, rules, and provisions.

(b) Each cannabis retail tax license shall state the place of business to which it is applicable and be prominently displayed in the place of business. The licenses shall be nonassignable and nontransferable and shall be surrendered to the Commissioner immediately upon the registrant ceasing to do business in the place named. A cannabis retail tax license shall be separate from and in addition to any licenses required by sections 9271 (meals and rooms tax) and 9707 (sales and use tax) of this title.

(c) The Cannabis Control Board may require the Commissioner of Taxes to suspend or revoke the tax licenses issued under this section for any retailer or integrated licensee that fails to comply with 7 V.S.A. chapter 33 or any rules adopted by the Board.
32 V.S.A. § 3325 — VT Code / Title 32 / Chapter 105 / Section 3325
§ 3325. Vermont Economic Progress Council
Status: in_force

(a) Creation. The Vermont Economic Progress Council is created to exercise the authority and perform the duties assigned to it, including its authority and duties relating to:

(1) the Vermont Employment Growth Incentive Program pursuant to subchapter 2 of this chapter;

(2) tax increment financing districts pursuant to 24 V.S.A. chapter 53, subchapter 5 and section 5404a of this title; and

(3) the Community and Housing Infrastructure Program pursuant to 24 V.S.A. chapter 53, subchapter 7.

(b) Membership.

(1) The Council shall have 11 voting members:

(A) nine residents of the State appointed by the Governor with the advice and consent of the Senate who are knowledgeable and experienced in the subjects of community development and planning, education funding requirements, economic development, State fiscal affairs, property taxation, or entrepreneurial ventures and represent diverse geographical areas of the State and municipalities of various sizes;

(B) one member of the Vermont House of Representatives appointed by the Speaker of the House; and

(C) one member of the Vermont Senate appointed by the Senate Committee on Committees.

(2)(A) The Council shall have two regional members from each region of the State, one appointed by the regional development corporation of the region and one appointed by the regional planning commission of the region.

(B) A regional member shall be a nonvoting member and shall serve during consideration by the Council of an application from the member's region.

(3) Exclusively for purposes of reviewing and approving housing infrastructure project applications under the Community and Housing Infrastructure Program, the Council shall additionally have three nonvoting members:

(A) the Executive Director of the Vermont Housing Finance Agency or designee;

(B) the Executive Director of the Vermont Housing and Conservation Board or designee; and

(C) the Commissioner of Housing and Community Development or designee.

(c) Terms.

(1) Members of the Council appointed by the Governor shall serve initial staggered terms with five members serving four-year terms, and four members serving two-year terms.

(2) After the initial term expires, a member's term is four years and a member may be reappointed.

(3) A term commences on April 1 of each odd-numbered year.

(d) Compensation.

(1) For attendance at a meeting and for other official duties, a member appointed by the Governor shall be entitled to compensation for services and reimbursement of expenses as provided in section 1010 of this title, except that a member who is a member of the General Assembly shall be entitled to compensation for services and reimbursement of expenses as provided in 2 V.S.A. § 23.

(2) A regional member who does not otherwise receive compensation and reimbursement of expenses from his or her regional development or planning organization shall be entitled to compensation and reimbursement of expenses for attendance at meetings and for other official duties as provided in section 1010 of this title.

(e) Operation.

(1) The Governor shall appoint a chair from the Council's members.

(2) The Council shall receive administrative support from the Agency of Commerce and Community Development and the Department of Taxes.

(3) The Council shall have:

(A) an executive director appointed by the Governor with the advice and consent of the Senate who is knowledgeable in subject areas of the Council's jurisdiction and who is an exempt State employee; and

(B) administrative staff.

(f) Rulemaking authority. The Council shall have the authority to adopt policies and procedures as necessary, and to adopt rules under 3 V.S.A. chapter 25, to implement the provisions of this chapter.

(g) Decisions not subject to review. A decision of the Council to approve or deny an application under subchapter 2 of this chapter; to approve or deny a tax increment financing district pursuant to 24 V.S.A. chapter 53, subchapter 5 and section 5404a of this title; or to approve or deny a housing infrastructure project pursuant to 24 V.S.A. chapter 53, subchapter 7 is an administrative decision that is not subject to the contested case hearing requirements under 3 V.S.A. chapter 25 and is not subject to judicial review.
32 V.S.A. § 3802a — VT Code / Title 32 / Chapter 125 / Section 3802a
§ 3802a. Requirement to provide insurance information
Status: in_force

Before April 1 of each year, owners of property exempt from taxation under subdivisions 3802(4), (6), (9), (12), and (15) and under subdivisions 5401(10)(D), (F), (G), and (J) of this title shall provide their local assessing officials with information regarding the insurance replacement cost of the exempt property or with a written explanation of why the property is not insured.
32 V.S.A. § 7447 — VT Code / Title 32 / Chapter 190 / Section 7447
§ 7447. When tax payable
Status: in_force

The tax imposed by this subchapter shall be due and payable by the executor at the time the Vermont estate tax return is required to be filed under section 7446 of this title, without extension.
32 V.S.A. § 5404 — VT Code / Title 32 / Chapter 135 / Section 5404
§ 5404. Determination of education property tax grand list
Status: in_force

(a) Municipalities shall determine the education property tax grand list by calculating one percent of the listed value of nonhomestead and homestead real property as provided in this section. The listed value of all nonhomestead and homestead real property in a municipality shall be its fair market value, its value established under a stabilization agreement described in section 5404a of this title, or the use value of property enrolled in a Use Value Program under chapter 124 of this title. If a homestead is located on a parcel of greater than two acres, the entire parcel shall be appraised at fair market value; the housesite shall then be appraised as if it were situated on a separate parcel, and the value of the housesite shall be subtracted from the value of the total parcel to determine the value of the remainder of the parcel.

(b) Annually, on or before August 15, the clerk of a municipality, or the supervisor of an unorganized town or gore, shall transmit to the Director in an electronic or other format as prescribed by the Director education and municipal grand list data, including exemption information and grand list abstracts; tax rates; an extract of the assessor database also referred to as a Computer Assisted Mass Appraisal (CAMA) system or Computer Assisted Mass Appraisal database; and the total amount of taxes assessed in the town or unorganized town or gore. The data transmitted shall identify each parcel by a parcel identification number assigned under a numbering system prescribed by the Director. Municipalities may continue to use existing numbering systems in addition to, but not in substitution for, the parcel identification system prescribed by the Director. If changes or additions to the grand list are made by the listers or other officials authorized to do so after such abstract has been so transmitted, such clerks shall forthwith certify the same to the Director.

(c) If a town clerk or the legislative body fails without good cause, as determined by the Commissioner, to transmit the grand list data or the tax data in a timely manner and in the format required by the Director, the Commissioner shall notify the Secretary of Transportation and the Secretary of Education, who shall withhold all general and other aid payments owing to the municipality until the grand list information is filed as required by the Director under subsection (b) of this section. Federal funds are exempt from withholding if either Secretary has an opinion of counsel that withholding would be a violation of federal law.

(d) Municipalities shall include, on all property tax bills, the parcel identification number prescribed in subsection (b) of this section.
32 V.S.A. § 4081 — VT Code / Title 32 / Chapter 129 / Section 4081
§ 4081. Procedure when inventory properly completed
Status: in_force

When an inventory is properly filled out, sworn to, and delivered and, in the opinion of the listers, contains full, true, and correct answers to all the interrogatories therein that such taxpayer is required to answer, and a full, true, and correct statement of all the items of property for which the taxpayer filling out such inventory is taxable, the listers shall complete the list of such taxpayer as provided in this chapter.
32 V.S.A. § 107 — VT Code / Title 32 / Chapter 3 / Section 107
§ 107. Books and records delivered to successor
Status: in_force

At the time of adjusting his or her account or within 10 days after his or her term of office expires, such retiring Treasurer shall deliver to his or her successor the books of account, memorandum or registry, the bonds, bills, notes, obligations, contracts, securities, and other instruments or papers belonging to the State Treasury and, for each month's default thereof, shall be fined $2,000.00.
32 V.S.A. § 1637 — VT Code / Title 32 / Chapter 17 / Section 1637
§ 1637. Commissioners of jail delivery
Status: in_force

(a) The fees of commissioners of jail delivery shall be as follows:

(1) for each citation, $0.34;

(2) for two certificates to a person admitted to the poor debtor's oath, $0.25; and

(3) for attending a court of jail delivery, $2.00 a day to each commissioner who attends, and for travel, $0.10 a mile one way.

(b) The fees of the commissioners shall be allowed by the Commissioner of Finance and Management and paid by the State.
32 V.S.A. § 10107 — VT Code / Title 32 / Chapter 237 / Section 10107
§ 10107. Refunds
Status: in_force

(a) At any time within three years after the date a tax is due under this chapter, a taxpayer may petition the Commissioner for the refund of all or any part of the amount of tax paid. This shall be a taxpayer's exclusive remedy with respect to the refund of taxes under this chapter.

(b) If the Commissioner determines that a taxpayer has paid an amount of tax under this chapter that, as of the date of the determination, exceeds the amount of tax liability owing from the taxpayer to the State, with respect to all taxes administered by the Commissioner and with respect to the current and all preceding taxable years, the Commissioner shall forthwith refund the excess amount to the taxpayer together with interest at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title. That interest shall be computed from 45 days after the date the return with respect to which the excess payment was made was filed or from 45 days after the date the return was due, including any extensions of time thereto, whichever is the later date.

(c) If the Commissioner determines that the taxpayer is not entitled to all or a part of the refund requested, the Commissioner shall notify the taxpayer of the denial of the refund request.
32 V.S.A. § 5916 — VT Code / Title 32 / Chapter 151 / Section 5916
§ 5916. Tax credits
Status: in_force

For purposes of section 5825 of this title, no credit shall be available to a resident individual, estate, or trust, for taxes imposed by another state or territory of the United States, the District of Columbia, or a Province of Canada upon an S corporation or the income of an S corporation.
32 V.S.A. § 9301 — VT Code / Title 32 / Chapter 225 / Section 9301
§ 9301. Imposition; short-term rental impact surcharge
Status: in_force

(a) An operator shall collect a surcharge of three percent of the rent of each occupancy that is a short-term rental. As used in this subchapter, “short-term rental” means a furnished house, condominium, or other dwelling room or self-contained dwelling unit rented to the transient, traveling, or vacationing public for a period of fewer than 30 consecutive days and for more than 14 days per calendar year. As used in this subchapter, “short-term rental” does not mean an occupancy in a lodging establishment licensed under 18 V.S.A. chapter 85.

(b) The surcharge shall be in addition to any tax assessed under section 9241 of this chapter. The surcharge assessed under this section shall be paid, collected, remitted, and enforced under this chapter in the same manner as the rooms tax assessed under section 9241 of this title.
32 V.S.A. § 10113 — VT Code / Title 32 / Chapter 237 / Section 10113
§ 10113. Lien
Status: in_force

The amount of taxes to be paid under this chapter shall be a lien in favor of the State of Vermont upon all property and rights to property, whether real or personal, belonging to the person liable for the tax. The lien shall be enforced in the manner prescribed by section 5895 of this title.
32 V.S.A. § 7480 — VT Code / Title 32 / Chapter 190 / Section 7480
§ 7480. Form and verification of returns
Status: in_force

The returns required to be filed under this chapter shall be in such form and manner as the Commissioner prescribes in order to ensure payment of the taxes imposed by this chapter and shall be filed at the main office of the Department of Taxes. Those returns shall be verified by written declarations that the statements therein are made subject to the pains and penalties of perjury. When a return is made by a corporation, the person signing it shall be considered to be the person who is subject to the pains and penalties of perjury. The Commissioner shall cause to be prepared blank forms for the returns and shall cause them to be distributed throughout the State and to be furnished upon application, but failure to secure or receive such a form shall not relieve a taxpayer from the obligation of filing any return herein required.
32 V.S.A. § 4732 — VT Code / Title 32 / Chapter 133 / Section 4732
§ 4732. Instructions on tax warrants
Status: in_force

The State Treasurer shall cause to be printed upon the back of each collector's warrant for the collection of State taxes the time when the same is to be paid and the other duties to be performed by the collector as to such payment.
32 V.S.A. § 5939 — VT Code / Title 32 / Chapter 151 / Section 5939
§ 5939. Confidentiality exemption; nondisclosure
Status: in_force

(a) Notwithstanding any other provision of law prohibiting disclosure by the Department of the contents of taxpayer records or information and notwithstanding any confidentiality statute of any claimant agency, disclosure of the name, address, and Social Security number of a debtor; amount of refund owed to a debtor; amount of debt owed by a debtor; and amount of refund attributable to the income of non-debtor spouse, between the Department and the claimant agency as necessary to effectuate the intent of this chapter, is lawful.

(b) The information obtained by a claimant agency from the Department in accordance with the exemption allowed by this section shall only be used by a claimant agency in the pursuit of its debt collection duties and practices, and any person employed by, or formerly employed by, a claimant agency who discloses any such information for any other purpose, except as otherwise allowed by law, shall be penalized in accordance with the terms of section 3102 of this title as if that person were an agent of the Commissioner. The claimant agency to which information is disclosed shall provide for the protection and security of the information as required by the Commissioner.
32 V.S.A. § 976 — VT Code / Title 32 / Chapter 13 / Section 976
§ 976. Anticipation of proceeds
Status: in_force

(a) Pending the issue of Transportation Infrastructure Bonds, the State Treasurer, with the approval of the Governor, may use any available cash in the Transportation Infrastructure Bond Fund for the purposes for which the bonds were authorized, and shall restore the borrowed funds from the proceeds of the bonds.

(b) 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. Notes issued under this subsection shall be issued on such terms and at such times as the Treasurer and Governor may determine, and shall mature not more than three years from the date of issuance, 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 three years.

(c) The authority granted under this section is in addition to and not in limitation of any other authority.
32 V.S.A. § 7488 — VT Code / Title 32 / Chapter 190 / Section 7488
§ 7488. Refunds; petitions for refunds
Status: in_force

(a) At any time within three years after the date a return is required to be filed under this chapter, or six months after a refund was received from the United States with respect to an estate or gift tax liability, or an amount of taxable gifts or of a taxable estate under the laws of the United States, reported in a return filed under the laws of the United States, whichever is later, a taxpayer may petition the Commissioner for the refund of all or any part of the amount of tax paid with respect to the return. Unless the period is extended by agreement of the Commissioner and the taxpayer, the Commissioner shall thereafter, upon notice to the taxpayer, hold a hearing on the claim and shall notify the taxpayer of his or her determination of the claim within 30 days of the hearing. The failure of the Commissioner to refund the amount claimed by a taxpayer within six months of the date of the petition for the refund, under this subsection, shall be considered to be a notification to the taxpayer of the Commissioner's determination concerning the claim. The notification shall be considered to have been given on the date of the expiration of the six-month period.

(b) If the Commissioner determines, on a petition for refund or otherwise, that a taxpayer has paid an amount of tax under this chapter that, as of the date of the determination, exceeds the amount of tax liability owing from the taxpayer to the State with respect to the current and all preceding taxable years, under any provision of this title, the Commissioner shall forthwith refund the excess amount to the taxpayer together with interest at the rate per annum established pursuant to section 3108 of this title. That interest shall be computed from the latest of 45 days after the date the return was filed or was due, including any extensions of time thereto or, if the taxpayer filed an amended return or otherwise requested a refund, 45 days after the date the petition or amended return was filed.
32 V.S.A. § 4874 — VT Code / Title 32 / Chapter 133 / Section 4874
§ 4874. Delivery to collector of list of delinquents
Status: in_force

Within 15 days after the due date of the final installment or within the time determined by the voters under section 4793 of this title, the town treasurer shall deliver to the collector a list of such unpaid taxes with the name of each delinquent. After giving 10 days' notice in writing of the time and place of payment to each delinquent of the amount of the unpaid taxes and the legal fees thereon, the collector may immediately proceed to collect the same by proper process.
32 V.S.A. § 1405 — VT Code / Title 32 / Chapter 17 / Section 1405
§ 1405. Names-Typewritten
Status: in_force

When an instrument is left for recording, any public official required by law to record it may require that the names be typed, stamped, or printed under the signatures. An additional recording fee of $2.00 may be charged by the recorder for those instruments that fail in this requirement.
32 V.S.A. § 8282 — VT Code / Title 32 / Chapter 211 / Section 8282
§ 8282. Road operating within and outside the State
Status: in_force

When a person or corporation operates a line of railroad located partly within and partly outside this State, except as otherwise provided, the Director shall appraise at its fair and just value all property within this State acquired, constructed, or used in this State for railroad business or purposes held, possessed, or owned by the person or corporation operating the line of railroad. In making the appraisal, the Director may take into consideration the value of the entire railroad system operated by the person or corporation; the mileage both within and outside this State; its engines, cars, and other equipment; and other information, facts, and circumstances as will aid the Director.
32 V.S.A. § 8286 — VT Code / Title 32 / Chapter 211 / Section 8286
§ 8286. Property exempt from appraisal
Status: in_force

The aforesaid appraisals shall not include the following classes of property owned by railroad companies: tenement houses and the lands whereon the same are located; lands or buildings leased to or occupied by another person or corporation for other than railroad purposes; timber, farming, meadow, or pasture lands; and water power or electric plants not used for railroad purposes. The section of the North Stratford, New Hampshire to Beecher Falls, Vermont railroad line owned by the State of New Hampshire and situated in the Town of Canaan shall be exempt from taxation under this subchapter when this section of railroad line is used solely for public recreation purposes, and not for railroad purposes, during the entire taxable year. Each railroad company that owns property coming within the scope of this section shall maintain with the clerk of each town or city wherein such property is located a certified list describing all such property within the town or city. When the status of any railroad property changes, the railroad shall notify forthwith the town clerk in the town where the property is located of such change.
32 V.S.A. § 5293 — VT Code / Title 32 / Chapter 133 / Section 5293
§ 5293. Time limitation on assertion of defenses by taxpayer
Status: in_force

If the taxpayer is a resident of the State, within six months or if he or she is a nonresident, within one year from the date when collection of the tax might first be enforced against him or her, he or she may assert as a defense against the collection of the tax lack of notice and opportunity to be heard in all proceedings relating to the levying of such tax, including the making of the appraisal and grand list.
32 V.S.A. § 1401 — VT Code / Title 32 / Chapter 17 / Section 1401
§ 1401. Disposition of fees
Status: in_force

All lawful fees received by any State, county, or municipal official shall belong to the official, unless other provision for the disposition of the fees is made by law.
32 V.S.A. § 4224 — VT Code / Title 32 / Chapter 129 / Section 4224
§ 4224. Amendment; certificate; notice
Status: in_force

When all objections so stated have been determined by the listers, they shall amend such abstract relating to the persons so aggrieved, if they shall so determine, and shall add thereto a certificate signed by them setting forth such amendments. By June 9, notice in writing of such amendments therein made shall be forthwith delivered or mailed postage prepaid to each of the persons filing such objections. The notice shall inform the taxpayer that he or she may appeal from this decision to the board of civil authority by lodging his or her appeal with the town clerk within 14 days of the mailing of the written notice of amendments. Unless the personal notices required by this section were sent by registered or certified mail, or unless an official certificate of mailing of the same was obtained from the post office, in the case of any controversy subsequently arising, it shall be presumed that the personal notices were not mailed as required.
32 V.S.A. § 4007 — VT Code / Title 32 / Chapter 129 / Section 4007
§ 4007. Final disposition of inventories
Status: in_force

Inventories filled out by taxpayers shall be lodged by the listers in the town clerk's office on or before June 1, shall be maintained in a manner reasonably calculated to protect the confidentiality of the information contained in the inventories, and shall be retained therein for a period of not less than three years.
32 V.S.A. § 10403 — VT Code / Title 32 / Chapter 243 / Section 10403
§ 10403. Administration of tax
Status: in_force

(a) The Commissioner of Taxes shall administer and enforce this chapter and the tax. The Commissioner may adopt rules under 3 V.S.A. chapter 25 to carry out such administration and enforcement.

(b) All of 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, shall apply to the tax imposed by this chapter. In addition, the provisions of chapter 103 of this title, including those relating to the imposition of interest and penalty for failure to pay the tax as provided in section 10402 of this title, shall apply to the tax imposed by this chapter.
32 V.S.A. § 8918 — VT Code / Title 32 / Chapter 219 / Section 8918
§ 8918. Records
Status: in_force

(a) Each rental company shall keep and retain for a period of not less than three years such records as may be prescribed by the Commissioner that are reasonably necessary to substantiate the reports required by subsection 8905(d) of this title.

(b) The Commissioner or his or her agents may examine the books and records of any rental company during the usual business hours of the day to verify the truth and accuracy of any statement, report, or return or to determine if the tax imposed by this chapter has been paid.
32 V.S.A. § 1053 — VT Code / Title 32 / Chapter 15 / Section 1053
§ 1053. Officers of the General Assembly
Status: in_force

The Clerk of the House, the First Assistant Clerk of the House, the Second Assistant Clerk of the House, the Secretary of the Senate, and the Assistant Secretary of the Senate shall be entitled to their necessary expenses and salaries as determined by the Rules Committee of the House or Senate, as the case may be.
32 V.S.A. § 1754 — VT Code / Title 32 / Chapter 17 / Section 1754
§ 1754. Entry and detainer
Status: in_force

On trial for entry and detainer, there shall be allowed $0.50 each warrant, $1.00 to each of the justices, $2.00 to the party recovering, and $1.00 to each juror.
32 V.S.A. § 8363 — VT Code / Title 32 / Chapter 211 / Section 8363
§ 8363. Appraisal invalid in part
Status: in_force

When an action is pending to recover a tax assessed upon an appraisal made under the provisions of articles 4 and 6 of this subchapter and it shall be therein determined that such appraisal is valid in part, the court shall render judgment for so much of such tax as is based upon that portion of such appraisal so determined to be valid.
32 V.S.A. § 10102 — VT Code / Title 32 / Chapter 237 / Section 10102
§ 10102. Powers of the Commissioner and Secretary
Status: in_force

(a) In addition to any other powers granted to the Commissioner and the Secretary in this chapter, they may:

(1) adopt, amend, and repeal from time to time reasonable rules to assist in the administration and enforcement of this chapter; provided however, that those rules may not in any way alter, abridge, or condition the express terms of this chapter;

(2) for cause shown, waive, reduce, or compromise any of the taxes, penalties, interest, or other amounts provided in this chapter;

(3) delegate to any agent or employee under their supervision such powers as the Commissioner or Secretary may deem necessary to carry out efficiently the provisions of this chapter;

(4) require any person required to pay the tax imposed by this chapter to keep detailed records of the description, volume, and destination of hazardous waste handled by such person and to furnish that information upon request to the Commissioner or Secretary; and

(5) require the attendance of, the giving of testimony by, and the production of any books and records of any person believed to be liable for the payment of tax or to have information pertinent to any matter under investigation by the Commissioner or the Secretary. The fees of witnesses required to attend any hearing shall be the same as those allowed witnesses appearing in the Superior Court, but no fees shall be payable to a person charged with a tax liability under this chapter. Any Superior judge may, upon application of the Commissioner or the Secretary, compel the attendance of witnesses, the giving of testimony, and the production of books and records before the Commissioner or the Secretary in the same manner, to the same extent, and subject to the same penalties as if before a Superior Court.

(b) For cause shown, the Commissioner may authorize the Secretary to calculate the tax liability of any person on a monthly or more frequent basis.
32 V.S.A. § 5222 — VT Code / Title 32 / Chapter 133 / Section 5222
§ 5222. Taxes collectible by action
Status: in_force

Taxes imposed or assessed under the provisions of this chapter and of chapters 127 and 129 of this title and all fees accruing or accrued against the taxpayer on account of delinquency may be recovered with costs in an action brought in the name of the town or municipality within it to which such taxes are due.
32 V.S.A. § 7453 — VT Code / Title 32 / Chapter 190 / Section 7453
§ 7453. Reimbursement of person other than executor paying tax
Status: in_force

(a) If the tax or any part thereof imposed by this subchapter is paid by, or collected out of, that part of the estate passing to, or in possession of, any person other than the executor in his or her capacity as such, such person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest is subject to equal or prior liability for the payment of taxes, debts, or other charges against the estate, it being the purpose and intent of this subchapter that, so far as is practicable and unless otherwise directed by the will of the decedent, the tax shall be paid out of the estate before its distribution.

(b) Any person entitled to reimbursement or contribution under this section may enforce his or her right thereto by action brought in the courts of this State.
32 V.S.A. § 1185 — VT Code / Title 32 / Chapter 15 / Section 1185
§ 1185. Office expenses
Status: in_force

(a) In settlement of their accounts, the Commissioner of Finance and Management shall allow State's Attorneys their expenses for secretarial assistance; office expenses, including rent, supplies, equipment, maintenance, legal forms and stationery, telephone service, professional liability insurance, the expense of printing briefs in cases in which the State's Attorney has represented the State, books, advance copies of the Vermont reports, advertising, dues, and subscriptions; tuitions; and stipends for professional training and their necessary expense when away from home on official business.

(b)(1) Secretaries shall be hired by and shall serve at the pleasure of the State's Attorney unless otherwise modified by a collective bargaining agreement entered into pursuant to 3 V.S.A. chapter 27. Secretaries shall be State employees paid by the State, and shall receive those benefits available to other classified State employees who are similarly situated, but they shall not be subject to the rules provided for under 3 V.S.A. chapter 13. The compensation of each secretary shall be determined by the Commissioner of Human Resources with the approval of the Governor unless otherwise determined through collective bargaining pursuant to 3 V.S.A. chapter 27. In fixing compensation, there shall be taken into consideration, among other things, the volume of work requiring the services of the secretary and whether the services are on a full- or part-time basis.

(2) Nothing in this subsection shall be construed to limit the subjects for bargaining pursuant to 3 V.S.A. § 904.
32 V.S.A. § 1597 — VT Code / Title 32 / Chapter 17 / Section 1597
§ 1597. Returns
Status: in_force

All officers serving criminal process shall make return with bill of fees thereon.
32 V.S.A. § 301 — VT Code / Title 32 / Chapter 5 / Section 301
§ 301. Department estimate and statement
Status: in_force

(a) The head of every department of State, board, or commission, and any officer or individual having in charge any State activity for which funds are appropriated by the General Assembly, on or before September 1 preceding each biennium, shall file with the Commissioner of Finance and Management, upon forms prepared and furnished by the Commissioner of Finance and Management, statements showing in detail the amount appropriated and expended for the current and next preceding fiscal years, and the amount estimated for such activity to be necessary for the ensuing two fiscal years, properly arranged in detail by classification and summaries. Requests for items for any activity, purpose, or program not previously authorized by legislation shall not be included in those statements but shall be clearly stated on separate accompanying forms.

(b) Such statements shall also include an itemized account of the revenues of the State for the current fiscal year to date, the last two preceding fiscal years, and the estimated revenues for the ensuing two fiscal years, all in such manner and form as to show comparatively the revenues and expenditures of each of the periods so tabulated, with the ensuing two fiscal years.

(c) If any State department or agency fails to transmit the program and financial information provided under subsections (a) and (b) of this section on or before the specified date, the Agency of Administration may prepare that information with the same effect as if it had been prepared by the proper State department or agency.
32 V.S.A. § 1007 — VT Code / Title 32 / Chapter 15 / Section 1007
§ 1007. Lieutenant Governor
Status: in_force

(a) The Lieutenant Governor shall be paid his or her expenses when away from Montpelier or his or her home in the interest of the State.

(b) During any session of the General Assembly, the Lieutenant Governor is entitled to receive the same expenses authorized for members of the General Assembly by subsection 1052(b) of this title.
32 V.S.A. § 4773 — VT Code / Title 32 / Chapter 133 / Section 4773
§ 4773. Date and method of payment; discount
Status: in_force

(a) A municipality that has not previously voted to establish the time and method of tax payment for the municipality may by majority vote of its members present and voting at a regular or special town meeting fix a date or dates, time of acceptance, and method of delivery, including acceptance of postmarked mail, for the payment of the tax and may direct its collector or treasurer, as receiver of taxes, to deduct a percent, to be fixed by such vote, not to exceed four percent from the tax of a person who pays his or her taxes on or before such date or dates.

(b) A municipality that does not vote to fix a date, time, or method of delivery for the payment of a tax shall accept payment of a tax delivered or postmarked before midnight on the day established in the notice required by section 4772 of this title.
32 V.S.A. § 3401 — VT Code / Title 32 / Chapter 121 / Section 3401
§ 3401. Powers and duties of Director
Status: in_force

The Director may examine any inventory in the hands of listers, shall from time to time confer and advise with them touching their official duties, shall furnish them printed instructions and directions relating to their official duties, and shall issue any bulletins as in the Director's judgment will aid in enforcing the law. When a board of listers or members requests, the Director shall furnish any information as the Director shall deem pertinent.
32 V.S.A. § 4088 — VT Code / Title 32 / Chapter 129 / Section 4088
§ 4088. Contents
Status: in_force

The notice to a corporation shall be delivered or mailed to the officer whose duty it is to make the inventory. Such notice shall be in writing and signed by the listers, setting forth their doings in respect thereof, and the time and place at which they will thereafter meet to hear the taxpayer therein named who is aggrieved by any of their actions relating to his or her list. Unless cause to the contrary is shown within the time named in such notice, such list will become the grand list of such person for the year beginning on the first day of the preceding April.
32 V.S.A. § 9709 — VT Code / Title 32 / Chapter 233 / Section 9709
§ 9709. Records to be kept
Status: in_force

Every person required to collect any tax imposed by this chapter shall keep records of every sale or amusement charge and of all amounts paid, charged, or due thereon and of the tax payable thereon, in such form as the Commissioner may by regulation require. These records shall include a true copy of each sales slip, invoice, receipt, statement, or memorandum upon which section 9778 of this title requires that the tax be stated separately. The records shall be available for inspection and examination at any time upon demand by the Commissioner or his or her duly authorized agent or employee and shall be preserved for a period of three years, except that the Commissioner may consent to their destruction within that period or may require that they be kept longer.
32 V.S.A. § 3602 — VT Code / Title 32 / Chapter 123 / Section 3602
§ 3602. Manufacturing machinery
Status: in_force

Engines and boilers, electric motors, air compressors, traveling cranes, and machinery, so fitted and attached as to be a part of a manufacturing or other plant and kept and used as such, shall be set in the grand list as real estate.
32 V.S.A. § 4469 — VT Code / Title 32 / Chapter 131 / Section 4469
§ 4469. Tax credit upon successful appeal
Status: in_force

Whenever a taxpayer has had his or her appraisal reduced upon appeal and has paid the tax due upon the original appraisal that he or she appealed, the taxpayer shall be entitled to a credit against the tax for the next ensuing tax year, and for succeeding years if required to use up the amount of the credit, for the amount of tax paid in excess of that due upon the reduced appraisal.
32 V.S.A. § 10501 — VT Code / Title 32 / Chapter 245 / Section 10501
§ 10501. Purpose
Status: in_force

For the purpose of more equitably distributing the costs of health care to uninsured residents of this State, an employers' Health Care Fund contribution is established to provide a fair and reasonable method for sharing health care costs with employers that do not offer their employees health care coverage and employers that offer insurance but whose employees enroll in Medicaid.
32 V.S.A. § 702 — VT Code / Title 32 / Chapter 9 / Section 702
§ 702. Exceeding budget
Status: in_force

The head of a State department, who is not elected by the people, shall not exceed the limits of the budget adopted by the General Assembly for his or her department, and in the event that such limit is exceeded, the Governor shall remove him or her after due notice and hearing. However, in case any unforeseen necessity arises whereby the budget limits may be exceeded in the particular department affected, then the payment of the same may be authorized from the contingent fund, on the approval of the Governor and the State Treasurer.
32 V.S.A. § 9815 — VT Code / Title 32 / Chapter 233 / Section 9815
§ 9815. Notice and limitations of time
Status: in_force

(a) 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 the last return filed by him or her under this chapter or in any application made by him or her or, if no return has been filed or application made, then to any 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.

(b) The provisions of law relating to limitations of time for the enforcement of a civil remedy shall not apply to any proceeding or action taken by the State or the Commissioner to levy, appraise, assess, determine, or enforce the collection of any tax or penalty under this chapter. However, except in the case of a willfully false or fraudulent return with intent to evade the tax, no assessment of additional tax shall be made after the expiration of more than three years from the later of the date of the filing of a return or the date a return is due; provided, however, that when no return has been filed as provided by law, the tax may be assessed at any time; and further provided that where tax collected under this chapter has been under-reported by 20 percent or more, such tax may be assessed at any time before the expiration of six years from the date of the filing of the return.

(c) When, before the expiration of the period prescribed herein for the 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. If a taxpayer has consented in writing to the extension of the period for assessment, the period for filing an application for credit or refund pursuant to section 9781 of this title shall not expire prior to six months after the expiration of the period within which an assessment may be made pursuant to the consent to extend the time for assessment of additional tax.
32 V.S.A. § 5813 — VT Code / Title 32 / Chapter 151 / Section 5813
§ 5813. Statutory purposes
Status: repealed

(a) The statutory purpose of the exemption for Vermont municipal bond income in subdivision 5811(21)(A)(i) of this title is to lower the cost of borrowing in order to finance State and municipal projects.

(b) The statutory purpose of the Vermont flat capital gains exclusion in subdivision 5811(21)(B)(ii) of this title is intended to increase savings and investment by making the effective tax rate on capital gains income lower than the effective tax rate on earned income while exempting a portion of the gain that may represent inflation. The 40-percent business capital gains exclusion mitigates the impact of one-time realizations in a progressive tax structure.

(c) [Repealed.]

(d) The statutory purpose of the Vermont credit for persons who are elderly or disabled in subsection 5822(d) of this title is to provide financial assistance to seniors and persons who are disabled with little tax-exempt retirement or disability income.

(e) The statutory purpose of the Vermont investment tax credit in subsection 5822(d) of this title is to encourage Vermont business investments by lowering the effective costs of certain activities.

(f) The statutory purpose of the Vermont farm income averaging credit in subdivision 5822(c)(2) of this title is to mitigate the adverse tax consequences of fluctuating farm incomes under a progressive tax structure and to provide stability to farm operations.

(g) The statutory purpose of the exemption for military pay in subdivisions 5823(a)(2) and (b)(3) of this title is to provide additional compensation for military personnel in recognition of their service to Vermont and to the country.

(h) The statutory purpose of the Vermont charitable housing credit in section 5830c of this title is to enable lower capital cost to certain affordable housing charities by restoring some of the forgone investment income through a tax credit to the investor.

(i) The statutory purpose of the Vermont affordable housing credit in section 5930u of this title is to increase the capital available to certain affordable housing projects for construction or rehabilitation by attracting up-front private investment.

(j) The statutory purpose of the Vermont qualified sale of a mobile home park credit in section 5828 of this title is to encourage sales of mobile home parks to a group composed of a majority of the mobile home park leaseholders, or to a nonprofit organization that represents such a group and, in doing so, to provide stability to the inhabitants of such mobile home parks.

(k) The statutory purpose of the Vermont higher education investment credit in section 5825a of this title is to encourage contributions to Vermont 529 plans that would not otherwise occur and to lower the cost of higher education for Vermont students and the Vermont taxpayers who financially support them.

(l) The statutory purpose of the Vermont entrepreneurs' seed capital fund credit in section 5830b of this title is to provide incentives for investment in the Seed Capital Fund, ensuring it has sufficient capital to make equity investments in Vermont businesses.

(m) The statutory purpose of the Vermont historical rehabilitation tax credit in subsection 5930cc(a) of this title is to provide incentives to improve and rehabilitate historic properties in designated downtowns and village centers.

(n) The statutory purpose of the Vermont façade improvement tax credit in subsection 5930cc(b) and sections 5930aa-5930ff of this title is to provide incentives to improve façades and rehabilitate historic properties in designated downtowns and village centers.

(o) The statutory purpose of the Vermont code improvement tax credit in subsection 5930cc(c) and sections 5930aa-5930ff of this title is to provide incentives to improve and rehabilitate historic properties in designated downtowns and village centers.

(p) The statutory purpose of the Vermont research and development tax credit in section 5930ii of this title is to encourage business investment in research and development within Vermont and to attract and retain intellectual-property-based companies.

(q) The statutory purpose of the Vermont downtown tax credits in sections 5930n-5930r of this title is to provide incentives to improve and rehabilitate historic properties in designated downtowns and village centers.

(r) The statutory purpose of the Vermont child and dependent care tax credit in section 5828c of this title is to provide cash relief to employees who incur dependent care expenses to enable them to remain in the workforce.

(s) The statutory purpose of the Vermont earned income tax credit in section 5828b of this title is to provide incentives for working families and individuals with low income and to offset the effect on these Vermonters of conventionally regressive taxes.

(t) The statutory purpose of the Vermont machinery and equipment tax credit in section 5930ll of this title is to provide an incentive to make a major, long-term capital investment in Vermont-based plants and property to ensure the continuation of in-state employment.

(u) The statutory purpose of the Vermont Employment Growth Incentive Program in chapter 105, subchapter 2 of this title is to generate net new revenue to the State by encouraging a business to add new payroll, create new jobs, and make new capital investments and sharing a portion of the revenue with the business.

(v) The statutory purpose of the Vermont Downtown and Village Center Program tax credits in section 5930cc of this title is to provide incentives to improve and rehabilitate historic properties in designated downtowns and village centers.

(w) The statutory purpose of the partial exemption of federally taxable benefits under the Social Security Act and certain retirement income in section 5830e of this title is to lessen the tax burden on Vermonters with low to moderate income who derive part of their income from Social Security benefits and certain retirement income.

(x) The statutory purpose of the charitable contribution credit in subdivision 5822(d)(3) of this title is to reduce the tax liability for Vermonters who contribute to charitable causes.

(y) The statutory purpose of the Vermont child tax credit in section 5830f of this title is to provide financial support to families with young children.

(z) The statutory purpose of the exclusion from income of student loan interest paid in subdivision 5811(21)(B)(vi) of this title is to lessen the financial impact of higher education debt on Vermonters.

(aa) The statutory purpose of the Vermont veteran tax credit in section 5830g of this title is to provide financial support to Vermonters who served in the U.S. uniformed services.
32 V.S.A. § 3620 — VT Code / Title 32 / Chapter 123 / Section 3620
§ 3620. Electric utility poles, lines, and fixtures
Status: in_force

Electric utility poles, lines, and fixtures owned by nonmunicipal utilities shall be taxed at appraisal value as defined by section 3481 of this title, except as provided under subdivision 3802(19) of this title.
32 V.S.A. § 3113b — VT Code / Title 32 / Chapter 103 / Section 3113b
§ 3113b. Lottery winnings; satisfaction of tax liabilities
Status: in_force

For all Vermont Lottery games, the Commissioner of Liquor and Lottery may, before issuing prize money to a winner, determine whether the winner has an outstanding tax liability payable to the Department of Taxes. If any such winner owes taxes to the State, the Commissioner of Taxes, after notice to the owner, may request and the Department of Liquor and Lottery shall transfer the amount of the tax liability to the Department for setoff of the taxes owed. The notice shall advise the winner of the action being taken and the right to appeal the setoff if the tax debt is not the winner's debt, or if the debt has been paid, or if the tax debt was appealed within 60 days from the date of the assessment and the appeal has not been finally determined, or if the debt was discharged in bankruptcy. Any offset of Lottery winnings for taxes shall be third in priority to the offset of Lottery winnings to the Office of Child Support pursuant to 15 V.S.A. § 792 and the offset of Lottery winnings for restitution pursuant to 13 V.S.A. § 7043.
32 V.S.A. § 7303 — VT Code / Title 32 / Chapter 189 / Section 7303
§ 7303. Procedure for determining apportionment
Status: in_force

(a) The Probate Division of the Superior Court having jurisdiction over the administration of the estate of a decedent shall determine the apportionment of the tax. If there are no probate proceedings, the Probate Division of the Superior Court of the county wherein the decedent was domiciled at death upon the application of the person required to pay the tax shall determine the apportionment of the tax.

(b) If the Probate Division of the Superior Court finds that it is inequitable to apportion interest and penalties in the manner provided in section 7302 of this title, because of special circumstances, it may direct apportionment thereof in the manner it finds equitable.

(c) The expenses reasonably incurred by any fiduciary and by other persons interested in the estate in connection with the determination of the amount and apportionment of the tax shall be apportioned as provided in section 7302 of this title and charged and collected as a part of the tax apportioned. If the Probate Division of the Superior Court finds it is inequitable to apportion the expenses as provided in section 7302 of this title, it may direct apportionment thereof equitably.

(d) If the Probate Division of the Superior Court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay caused by the negligence of the fiduciary, the court may charge the fiduciary with the amount of the assessed penalties and interest.

(e) In any suit or judicial proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this chapter, the determination of the Probate Division of the Superior Court in respect thereto shall be prima facie correct.
32 V.S.A. § 5862a — VT Code / Title 32 / Chapter 151 / Section 5862a
§ 5862a. Nongame Wildlife Account checkoff
Status: in_force

(a) Returns filed by individuals shall include, on a form prescribed by the Commissioner of Taxes, an opportunity for the taxpayer to designate funds to reimburse the State, in all or in part, for its General Fund appropriation to the Nongame Wildlife Account.

(b) Amounts so designated shall be deducted from refunds due to, or overpayments made by, the designating taxpayers. All amounts so designated and deducted shall be deposited in the Nongame Wildlife Account by the Commissioner of Taxes. If at any time after the payment of amounts so designated to the Nongame Wildlife Account it is determined that the taxpayer was not entitled to all or any part of the amount so designated, the Commissioner may assess, and the Nongame Wildlife Account shall then pay to the Commissioner, the amount received, together with interest at the rate prescribed by section 3108 of this title, from the date the payment was made until the date of repayment.

(c) The Commissioner of Taxes may encourage taxpayers to make designations to the Account, including explaining the purposes of the Account and how to contribute to it.

(d) If amounts paid with respect to a return are insufficient to cover both the amount owed on the return under this chapter and the amount designated by the taxpayer as a contribution to the Nongame Wildlife Account, the payment shall first be applied to the amount owed on the return under this chapter and the balance, if any, shall be deposited in the Nongame Wildlife Account.

(e) Nothing in this section shall be construed to require the Commissioner to collect any amount designated as a contribution to the Nongame Wildlife Account.
32 V.S.A. § 902 — VT Code / Title 32 / Chapter 13 / Section 902
§ 902. Authorization to borrow money
Status: in_force

(a) Notwithstanding any other provision of law to the contrary, the State Treasurer, with notification to the Governor, on behalf of the State may borrow on the credit of the State for the purpose of raising funds to pay expenses of government for which appropriations have been made but for which anticipated revenues have not been received, for the purpose of defraying accumulated State deficits, for the purposes authorized by section 955 of this title and for expenses of preparing, issuing, and marketing obligations issued for such purposes. To evidence such borrowing, the State Treasurer is authorized to issue notes or other similar obligations, which shall include notes commonly known as tax exempt commercial paper (notes) from time to time in such form and denominations and with such terms and provisions including the maturity date or dates, redemption provisions, and other provisions necessary or desirable as the State Treasurer shall determine. Such notes shall be non-interest bearing or bear interest at such rate or rates, which may be fixed or variable, as, in the judgment of the State Treasurer, may be sufficient or necessary to effect the issuance and sale or resale thereof in the manner determined by the State Treasurer. The State Treasurer is authorized to enter into such agreements with other persons as he or she deems necessary or appropriate in connection with the issuance, sale, and resale of such notes, including agreements providing liquidity or credit facilities in connection with such notes, and, at his or her discretion, to resell or retire any such notes purchased by the State prior to the stated maturity thereof.

(b) The State Treasurer shall pay the interest on and principal of notes as the same fall due without further order or authority from the governmental debt service funds established in section 951a of this chapter. The authority hereby granted is in addition to and not in limitation of any other authority. Such notes shall be sold at public or private sale with or without published notice, as the State Treasurer may determine to be in the best interests of the State.
32 V.S.A. § 10003 — VT Code / Title 32 / Chapter 236 / Section 10003
§ 10003. Rate of tax
Status: in_force

The tax imposed by section 10001 of this title shall be based upon the years held at the following rates on the gain, as gain is determined under section 10005 of this title:

* Gain, as percent of basis, shall be rounded to the next highest whole percentage. A single flat rate of tax shall apply to all of the gain and shall be determined by the percentage that the entire gain is of the basis (tax cost).
32 V.S.A. § 7811 — VT Code / Title 32 / Chapter 205 / Section 7811
§ 7811. Imposition of tobacco products tax
Status: in_force

(a) There is hereby imposed and shall be paid a tax on all other tobacco products, snuff, and new smokeless tobacco possessed in the State of Vermont by any person for sale on and after July 1, 1959 that were imported into the State or manufactured in the State after that date, except that no tax shall be imposed on tobacco products sold under such circumstances that this State is without power to impose such tax, or sold to the United States, or sold to or by a voluntary unincorporated organization of the U.S. Armed Forces operating a place for the sale of goods pursuant to regulations promulgated by the appropriate executive agency of the United States. The tax is intended to be imposed only once upon the wholesale sale of any other tobacco product and shall be at the rate of 92 percent of the wholesale price for all tobacco products except snuff, which shall be taxed at $2.57 per ounce or fractional part thereof; new smokeless tobacco, which shall be taxed at the greater of $2.57 per ounce or, if packaged for sale to a consumer in a package that contains less than 1.2 ounces of the new smokeless tobacco, at the rate of $3.08 per package; and cigars with a wholesale price greater than $2.17, which shall be taxed at the rate of $2.00 per cigar if the wholesale price of the cigar is greater than $2.17 and less than $10.00 and at the rate of $4.00 per cigar if the wholesale price of the cigar is $10.00 or more. Provided, however, that upon payment of the tax within 10 days, the distributor or dealer may deduct from the tax two percent of the tax due. It shall be presumed that all other tobacco products, snuff, and new smokeless tobacco within the State are subject to tax until the contrary is established and the burden of proof that any other tobacco products, snuff, and new smokeless tobacco are not taxable hereunder shall be upon the person in possession thereof. Licensed wholesalers of other tobacco products, snuff, and new smokeless tobacco shall state on the invoice whether the price includes the Vermont tobacco products tax.

(b) The tax established in this section shall not be imposed on:

(1) cannabis-related supplies sold by a dispensary registered under 7 V.S.A. chapter 37 to registered patients and registered caregivers, as those terms are defined in 7 V.S.A. § 972;

(2) cannabis products, as defined in 7 V.S.A. § 831, that do not contain tobacco; or

(3) hemp or hemp products, as defined in 6 V.S.A. § 562, that do not contain tobacco.
32 V.S.A. § 8123 — VT Code / Title 32 / Chapter 211 / Section 8123
§ 8123. Time and place of filing
Status: in_force

One copy of the form filled out and sworn to as provided in section 8122 of this title shall be returned at the expense of the party making the same to the Commissioner, and one copy shall be retained by the person or corporation making the return. When required to be made annually, such return shall be made and filed, except as otherwise provided in this chapter, on or before September 15 for the fiscal year ending with June 30 next preceding. When required to be made semiannually, such return shall be made and filed, except as otherwise provided in this chapter, on or before March 15 and September 15 for the semiannual periods ending with the last day of December and June next preceding, respectively.
32 V.S.A. § 4112 — VT Code / Title 32 / Chapter 129 / Section 4112
§ 4112. Legalizing defective or invalid abstracts
Status: in_force

If an abstract of individual lists is not lodged in the town clerk's office or is not lodged therein within the time prescribed by section 4111 of this title; or if a defective abstract is lodged therein within the time so prescribed or subsequent thereto; or if a defective notice or no notice is given under the provisions of section 4111 of this title; or if such abstract is otherwise defective or invalid; or if the listers do not meet at the time and place specified in such notice on or before February 1 next ensuing, they shall make in proper form and lodge in the town clerk's office a valid abstract or correct any defective one theretofore lodged therein, or perform any act theretofore omitted that is necessary to render such abstract valid.
32 V.S.A. § 4463 — VT Code / Title 32 / Chapter 131 / Section 4463
§ 4463. Objections to appeal
Status: in_force

When a taxpayer, an agent designated by the legislative body of the town, or selectboard claims that an appeal to the Director is in any manner defective or was not lawfully taken, on or before 14 days after mailing of the notice of appeal by the clerk under Rule 74(b) of the Vermont Rules of Civil Procedure, the taxpayer, agent, or selectboard shall file objections in writing with the Director and furnish the appellant or appellant's attorney with a copy of the objections. When the taxpayer, agent, or selectboard so requests, the Director shall thereupon fix a time and place for hearing the objections and shall notify all parties thereof, by mail or otherwise. Upon hearing or otherwise, the Director shall pass upon the objections and make such order in relation thereto as is required by law. The order shall be recorded or attached in the town clerk's office in the book wherein the appeal is recorded.
32 V.S.A. § 8145 — VT Code / Title 32 / Chapter 211 / Section 8145
§ 8145. Failure to appear, be sworn, or testify
Status: in_force

An officer, agent, clerk, or person who refuses to appear and be sworn or to testify as required by article 3 of this subchapter or to show the Commissioner the books, records, or papers as required by article 3 of this subchapter shall be fined not more than $5,000.00 nor less than $500.00.
32 V.S.A. § 1679 — VT Code / Title 32 / Chapter 17 / Section 1679
§ 1679. Persons taking up estrays
Status: in_force

A person taking up an estray shall receive for notifying the town clerk, $0.25 and for each advertisement posted, $0.25.
32 V.S.A. § 5894 — VT Code / Title 32 / Chapter 151 / Section 5894
§ 5894. Liability for failure or delinquency
Status: in_force

(a) Failure to supply information. An individual, fiduciary, or officer or employee of any corporation or partner or employee of any partnership who, with intent to evade any requirement of this chapter or any lawful requirement of the Commissioner hereunder, fails to supply any information required by or under this chapter shall be fined not more than $1,000.00 or be imprisoned not more than one year, or both.

(b) Failure to file. An individual, fiduciary, or officer or employee of any corporation or partner or employee of any partnership who knowingly fails to file a tax return when due shall be imprisoned not more than one year or fined not more than $1,000.00, or both.

(c) Failure to pay. An individual, fiduciary, or officer or employee of any corporation or partner or employee of any partnership who, with intent to evade a tax liability, fails to pay a tax when due shall, if the amount of tax evaded is $500.00 or less in a single calendar year, be imprisoned not more than one year or fined not more than $1,000.00, or both.

(d) Failure to file or failure to pay; in excess of $500.00. An individual, fiduciary, or officer or employee of a corporation or partner or employee of a partnership who, with intent to evade a tax liability, fails to file a tax return when required to do so or fails to pay a tax when due shall, if the amount of tax evaded is in excess of $500.00 in a single calendar year, be imprisoned not more than three years or fined not more than $10,000.00, or both.

(e) False or fraudulent return. An individual, fiduciary, or officer or employee of a corporation or partner or employee of a partnership who knowingly makes, signs, verifies, or files with the Commissioner a false or fraudulent tax return shall be imprisoned not more than one year or fined not more than $1,000.00, or both. An individual, fiduciary, or officer or employee of a corporation or partner or employee of a partnership who, with intent to evade a tax liability, makes, signs, verifies, or files with the Commissioner a false or fraudulent tax return shall, if the amount of tax evaded is more than $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both.

(f) Violations from income derived from illegal activity. An individual, fiduciary, officer, or employee of any corporation or a partner or employee of any partnership who violates subsections (a)-(e) of this section based on income derived from illegal activity shall be imprisoned not more than three years or fined not more than $10,000.00, or not more than $100,000.00 if the violation was based on income derived from the unlawful sale of a regulated drug in violation of 18 V.S.A. chapter 84, or both. The penalty provided in this subsection shall be in addition to any other civil or criminal penalties provided by law.
32 V.S.A. § 9279 — VT Code / Title 32 / Chapter 225 / Section 9279
§ 9279. Violations
Status: in_force

(a) Failure to file; failure to collect; failure to remit. An operator who knowingly fails to file a return, fails to collect a tax, or fails to remit a tax required under this chapter shall be imprisoned not more than one year or fined not more than $1,000.00, or both.

(b) Failure to file; failure to collect; failure to remit in excess of $500.00. An operator who with intent to evade a tax liability fails to file a return, fails to collect a tax, or fails to remit a tax required under this chapter shall, if the amount collected or required to be collected is more than $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both.

(c) False or fraudulent return. An operator who knowingly makes, signs, verifies, or files with the Commissioner a false or fraudulent return shall be imprisoned not more than one year or fined not more than $1,000.00, or both. An operator who with intent to evade a tax liability makes, signs, verifies, or files with the Commissioner a false or fraudulent return shall, if the amount of tax evaded is more than $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both.

(d) Violation of this chapter. Any operator who knowingly violates the provisions of this chapter or rules adopted by the Commissioner under this chapter relative to the tax on meals, alcoholic beverages, and rooms shall be guilty of a misdemeanor and upon conviction for a first offense shall be sentenced to pay a fine of not more than $250.00 or to be imprisoned for not more than 60 days, or both, the fine and imprisonment in the discretion of the court; and for a second or subsequent offense shall be sentenced to pay a fine of not less than $250.00 or more than $500.00 or be imprisoned for not more than six months, or both, the fine and imprisonment in the discretion of the court.

(e) Separate offense for each week of operating without valid registration license. For the purpose of this section, every operator required to obtain a license under section 9271 of this title who is engaged in any business for which registration is required under section 9271 of this title without being the holder of a currently valid registration license shall commit a separate offense for each calendar week or part of the week during which the operator shall be so engaged.
32 V.S.A. § 5940 — VT Code / Title 32 / Chapter 151 / Section 5940
§ 5940. Rules and regulations
Status: in_force

The Commissioner of Taxes and the head of any claimant agency are authorized to prescribe forms and make procedural rules and regulations under 3 V.S.A. chapter 25 that they deem necessary to effectuate the purposes of this subchapter, to include identification of any information regarding the debtor and the debt, holding of hearings, assessment and transfer of funds, and exchange and security of information.
32 V.S.A. § 4009 — VT Code / Title 32 / Chapter 129 / Section 4009
§ 4009. Examination of inventories
Status: in_force

(a) Any inventory collected pursuant to section 4001 or 4452 of this title that is in the custody of the town clerk shall be available for inspection, tabulation, and copying by any commission authorized to do so by the General Assembly, a member of such commission, the Attorney General, the Director, the State's Attorney of the county, and any person designated in writing by the commission, or by any officials listed in this section.

(b) Listers, selectboard members, treasurers, collectors of taxes, attorneys for the town, and any person designated by the town to assist the town in appraising, as required under section 4041 of this title, the fair market value of the property identified on the inventory form may examine any inventory that they name, and the taxpayer, or the taxpayer's administrator or executor, may examine the taxpayer's inventory.

(c) Town clerks shall upon request furnish a certified copy of an inventory to an official or person entitled to examine the same and, upon subpoena for that purpose, shall produce in court any inventory in the clerk's custody.

(d) Copies or abstracts so taken or furnished and any data or information obtained by such examination or contained in such abstracts or copies shall not be disclosed in any manner that will reveal the name or identity of the person making such inventory, except for official use.

(e) Except as provided in this chapter, the town clerk shall not allow a person to examine such inventories.

(f) An official or person entitled to examine an inventory or any other person possessing such information by or through the town offices other than the reporting taxpayer, who, in a manner not provided for in this chapter, discloses any information so possessed shall be fined not more than $100.00.
32 V.S.A. § 4301 — VT Code / Title 32 / Chapter 129 / Section 4301
§ 4301. Basis for county taxes
Status: in_force

(a) The equalized municipal property tax grand lists for each town, unorganized town and gore, and the unified towns and gores of Essex County shall be the basis of taxation for county purposes.

(b) Annually, on or before January 1, the Director shall provide to each county treasurer the equalized municipal property tax grand list for each town, unorganized town, and gore within the county, and the unified towns and gores of Essex County. “Equalized municipal property tax grand list” in this section shall mean the equalized education property tax grand list as defined in chapter 135 of this title plus inventory, machinery, and equipment subject to municipal tax in that municipality at its grand list value.
32 V.S.A. § 10010 — VT Code / Title 32 / Chapter 236 / Section 10010
§ 10010. Criminal penalties
Status: repealed

(a) Any person who willfully defeats or evades or attempts to defeat or evade the tax imposed by this chapter shall be imprisoned not more than one year or fined not more than $10,000.00 or five times the amount of the tax defeated or evaded or attempted to be defeated or evaded, whichever is larger, or may be both thus imprisoned and fined. A corporation or other taxable entity not being a natural person shall be subject to the fine provided by this section.

(b) Any officer, employee, director, trustee, or other responsible person of a corporation or other taxable entity, and any other person, who counsels, aids, abets, participates in, or conceals the defeat or evasion of tax, or the attempt thereat, shall be subject to the penalties of subsection (a) of this section.

(c) [Repealed.]
32 V.S.A. § 5131 — VT Code / Title 32 / Chapter 133 / Section 5131
§ 5131. Supervision by Director
Status: in_force

The Director shall supervise the collection of delinquent taxes by officials of towns and other municipal corporations.
32 V.S.A. § 809 — VT Code / Title 32 / Chapter 11 / Section 809
§ 809. Auditing of court clerk accounts and of Probate Court judges
Status: in_force

The Auditor shall examine the accounts of the judges of Probate and Superior Court clerks and ascertain whether their fees are properly and uniformly charged and rendered, and if the Auditor finds they are not, he or she shall direct the proper corrections to be made. The Auditor shall endeavor to obtain a uniform practice in the Superior Courts in that respect.
32 V.S.A. § 5862d — VT Code / Title 32 / Chapter 151 / Section 5862d
§ 5862d. Filing of federal form 1099
Status: in_force

(a) Any individual or business required to file a federal form 1099 with respect to a nonresident who performed services within the State during the taxable year shall file a copy of the form with the Department. The Commissioner may authorize electronic filing of the form.

(b) Any person required to file information returns pursuant to 26 U.S.C. § 6050W shall, within 30 days of the date the filing is due to the Internal Revenue Service, file with the Commissioner a duplicate of such information returns on which the recipient has a Vermont address. In addition, at the same time the information in this subsection is required, third-party settlement organizations shall report to the Department of Taxes, and to any participating payee with a Vermont address, any information required by 26 U.S.C. § 6050W with respect to third-party network transactions related to that participating payee, as if the de minimis limitations of 26 U.S.C. § 6050W(e) did not apply, but that the de minimis limitations of 26 U.S.C. § 6041(a) did apply. The Commissioner may adopt rules and authorize electronic filing of the information required by this subsection.

(c) A failure to provide the information required by subsections (a) and (b) of this section shall be considered a failure to provide a return or return information required by this chapter, for the purposes of sections 3202, 5863, and 5864 of this title.
32 V.S.A. § 6068 — VT Code / Title 32 / Chapter 154 / Section 6068
§ 6068. Application and time for filing [Effective July 1, 2028 if contingency met; see also 32 @ chapter 154 effective until contingency met, set out above]
Status: in_force

(a) A property tax credit claim or request for allocation of an income tax refund to homestead property tax payment shall be filed with the Commissioner on or before the due date for filing the Vermont income tax return, without extension, and shall describe the school district in which the homestead property is located and shall particularly describe the homestead property for which the credit or allocation is sought, including the school parcel account number prescribed in subsection 5404(b) of this title. A renter credit claim shall be filed with the Commissioner on or before the due date for filing the Vermont income tax return, without extension.

(b) If the claimant files a claim after October 15 but on or before March 15 of the following calendar year, the property tax credit under this chapter:

(1) shall be reduced in amount by $150.00, but not below $0.00;

(2) shall be issued directly to the claimant; and

(3) shall not require the municipality where the claimant's property is located to issue an adjusted homestead property tax bill.

(c) No request for allocation of an income tax refund or for a renter credit claim may be made after October 15. No property tax credit claim may be made after March 15 of the calendar year following the due date under subsection (a) of this section.

(a) A homestead property tax exemption or municipal property tax credit claim or request for allocation of an income tax refund to statewide education property tax payment shall be filed with the Commissioner on or before the due date for filing the Vermont income tax return, without extension, and shall describe the school district in which the homestead property is located and shall particularly describe the homestead property for which the exemption or credit is sought, including the school parcel account number prescribed in subsection 5404(b) of this title. A renter credit claim shall be filed with the Commissioner on or before the due date for filing the Vermont income tax return, without extension.

(b)(1) If a claimant files a municipal property tax credit claim after October 15 but on or before March 15 of the following calendar year, the municipal property tax credit under this chapter:

(A) shall be reduced in amount by $150.00, but not below $0.00;

(B) shall be issued directly to the claimant; and

(C) shall not require the municipality where the claimant's property is located to issue an adjusted property tax bill.

(2) If a claimant files a homestead property tax exemption claim under this chapter after October 15 but on or before March 15 of the following calendar year, the claimant shall pay a penalty of $150.00 and the municipality where the claimant's property is located shall not be required to issue an adjusted property tax bill.

(c) No request for allocation of an income tax refund or for a renter credit claim may be made after October 15. No homestead property tax exemption or municipal property tax credit claim may be made after March 15 of the calendar year following the due date under subsection (a) of this section.
32 V.S.A. § 982 — VT Code / Title 32 / Chapter 13 / Section 982
§ 982. Transfer agent
Status: in_force

The State Treasurer shall act as transfer agent or registrar for the exchange or transfer of registered bonds or notes or maintain the records so that bonds or notes in book entry form may be effected or contract with or otherwise designate a bank, trust company, or other person to act as transfer agent or registrar for the bonds or notes or maintain the records so that bonds or notes in book entry form may be effected. Such bank, trust company, or other person, which may include the federal government or any of its agencies or instrumentalities, or any officer, agency, or instrumentality of the State, may be located or have its principal office inside or outside the State; provided, however, that any such transfer agent or registrar (other than the federal government or any of its agencies or instrumentalities) not domiciled in the State or having its principal business in the State, shall qualify and be authorized to do business in the State, or shall otherwise render itself amenable to personal service of process in the State and shall submit itself to personal jurisdiction in the courts of the State. Bonds or notes in book entry form shall be effected by means of entries on the records of the State Treasurer or his or her designee which shall reflect the description of the issue, the principal amount, maturity value, the interest rate, investment returns, the maturity date, the owner of the bonds or notes, and such other information as is deemed appropriate. The State Treasurer or other designated person may effect conversions between book entry bonds or notes and registered bonds or notes for owners of bonds or notes who request such a change. The State Treasurer or other designated transfer agent or registrar shall issue a confirmation of the transaction in the form of a written advice.
32 V.S.A. § 5257 — VT Code / Title 32 / Chapter 133 / Section 5257
§ 5257. Sale of realty to satisfy personal property taxes
Status: in_force

Real estate of a taxpayer may be levied upon and sold in the manner prescribed in sections 5252-5255 of this title for the collection of a delinquent personal property tax, but the sale thereof shall be subject to homestead rights and all existing liens and encumbrances of record on such property and all taxes validly assessed on such real estate.
32 V.S.A. § 1556 — VT Code / Title 32 / Chapter 17 / Section 1556
§ 1556. Witnesses before General Assembly
Status: in_force

A committee of either House or a committee, board, or commission appointed pursuant to an act or joint resolution of the General Assembly, when so authorized, may summon witnesses to appear before it and call for the production of persons and papers. The Sergeant at Arms shall require under oath from each witness a voucher giving the miles travelled and the days he or she attends. Such witnesses and the officer summoning them shall receive the same fees as in Superior Court. A member of the General Assembly shall not receive such fees during a session thereof.
32 V.S.A. § 7783 — VT Code / Title 32 / Chapter 205 / Section 7783
§ 7783. Appeals
Status: in_force

Any person aggrieved because of any action or decision of the Commissioner under the provisions of this chapter may appeal therefrom within 30 days to the Superior Court of the county in which such person resides. The appellant shall give security, approved by the Commissioner, conditioned to pay the tax levied, if it remains unpaid, with interest and costs.
32 V.S.A. § 1753 — VT Code / Title 32 / Chapter 17 / Section 1753
§ 1753. Inquests
Status: in_force

The fees and expenses of inquests on the dead and buildings burned shall be the same as in criminal causes before a court.
32 V.S.A. § 1404 — VT Code / Title 32 / Chapter 17 / Section 1404
§ 1404. Justices and judges not to receive special fees
Status: in_force

A Justice of the Supreme Court or a Superior judge shall not demand or receive fees for special services performed by him or her either as a Justice or judge.
32 V.S.A. § 8361 — VT Code / Title 32 / Chapter 211 / Section 8361
§ 8361. General rules for appeals
Status: in_force

(a) A party aggrieved, including the State represented by the State Treasurer, on or before February 15 following such an appraisal, may appeal therefrom to a Superior judge designated by the Chief Superior Judge, not excluding themselves, who shall hear such appeal.

(b) In the manner prescribed in this section and within 15 days from the date of notice prescribed in section 8285 of this title, appeals to the Superior judge may be taken from appraisals made agreeably to the provisions of such section 8285. Such proceedings shall be had in relation thereto as are prescribed in this section and section 8362 of this title and shall be heard and determined within 60 days from the date whereon the same are instituted.

(c) Such Superior judge shall appraise at its fair and just value all property required to be appraised by the Commissioner under the provisions of sections 8281-8286, 8321, and 8322 of this title, from the appraisal of which an appeal has been taken. Such appraisal shall be made pursuant to the provisions of this chapter and shall stand in lieu of the appraisal made by the Commissioner from which such appeal is taken.

(d) Upon establishing its appraisal, such Superior judge shall notify, in writing, the State Treasurer and the Commissioner of the amount thereof, and a record thereof shall be made by the Commissioner in the book wherein appraisals of railroad property are recorded. Notice in writing shall likewise be given to the person or corporation operating the property thus appraised.

(e) A party aggrieved by any action of the Superior judge may appeal to the Supreme Court.
32 V.S.A. § 7492 — VT Code / Title 32 / Chapter 190 / Section 7492
§ 7492. Determination of taxable gifts or estate and gift and estate tax liability under the laws of the United States
Status: in_force

For purposes of this chapter, a taxpayer's taxable gifts or taxable estate or gift or estate tax liability under the laws of the United States shall be determined by reference to the judicial decisions and administrative rulings of the United States.

(1) A determination by the United States that establishes the amount of a taxpayer's taxable gifts or taxable estate or gift or estate tax liability under the laws of the United States shall be binding on the taxpayer and the State in calculating the taxpayer's liability to Vermont under this chapter. For purposes of this section, “determination by the United States” means:

(A) a decision by the Tax Court of the United States or a judgment, decree, or other order by any U.S. court of competent jurisdiction that has become final; or

(B) a closing agreement under 26 U.S.C. § 7121.

(2) For any taxable year, the payment to the United States by any taxpayer of an aggregate amount of gift or estate tax, whether under a claim of deficiency, demand, or otherwise, and whether under protest or otherwise, shall be prima facie evidence for purposes of this chapter that the aggregate amount, less any refunds received by the taxpayer from the United States with respect to gift or estate tax payments for that year, as the case may be, constitutes the gift or estate tax liability of the taxpayer under the laws of the United States, and that the items of gifts or of an estate, or of income, deductions, exemptions, and credits with respect to which the gift or estate tax liability was calculated are the items of gifts or of an estate, or of income, deductions, exemptions, and credits of the taxpayer under the laws of the United States.

(3) For purposes of this section, the affidavit of any U.S. district director of internal revenue that a taxpayer:

(A) has paid a specified aggregate amount of gift or estate tax;

(B) has received a specified amount of refund with respect to his or her gift or estate tax payments; or

(C) has paid any amount of tax calculated with respect to specified items of gifts or of an estate, or of income, deductions, exemptions, or credits, shall be prima facie evidence of the truth of those matters set forth in the affidavit.
32 V.S.A. § 9745 — VT Code / Title 32 / Chapter 233 / Section 9745
§ 9745. Certificate or affidavit of exemption; direct payment permit
Status: in_force

(a) Certificate or affidavit of exemption. The Commissioner may require that a vendor obtain an exemption certificate, which may be an electronic filing, with respect to the following sales: sales for resale, sales to organizations that are exempt under section 9743 of this title, and sales that qualify for a use-based exemption under section 9741 of this title. Acceptance of an exemption certificate containing such information as the Commissioner may prescribe shall satisfy the vendor's burden under subsection 9813(a) of this title of proving that the transaction is not taxable. A vendor's failure to possess an exemption certificate at the time of sale shall be presumptive evidence that the sale is taxable.

(b) Direct payment permit. The Commissioner may, in his or her discretion, authorize a purchaser, who acquires tangible personal property or services under circumstances that make it impossible at the time of acquisition to determine the manner in which the tangible personal property or services will be used, to pay the tax directly to the Commissioner and waive the collection of the tax by the vendor through the issuance of a direct payment permit. Any contractor, subcontractor, or repairman who acquires tangible personal property consisting of materials and supplies for use by him or her in erecting structures for others or building on or otherwise improving, altering, or repairing real property of others, may apply for a direct payment permit to pay the tax directly to the Commissioner and waive the collection of the tax by the vendor. No such authority shall be granted or exercised except upon application to the Commissioner and the issuance by the Commissioner of a direct payment permit. If a direct payment permit is granted, its use shall be subject to conditions specified by the Commissioner and the payment of tax on all acquisitions pursuant to the permit shall be made directly to the Commissioner by the permit holder.
32 V.S.A. § 7472 — VT Code / Title 32 / Chapter 190 / Section 7472
§ 7472. Abatement of tax liabilities
Status: in_force

The Commissioner may, upon making a record of his or her reasons therefor, waive, reduce, or compromise any of the taxes, penalties, or interest or other amounts provided in this chapter.
32 V.S.A. § 504 — VT Code / Title 32 / Chapter 7 / Section 504
§ 504. Fines paid to Superior Court clerk
Status: in_force

Damages and costs received in actions to which the State is a party, and fines and the amount of bonds and recognizances to the State taken in any county, shall be paid to the Superior Court clerk. His or her receipt shall be the only valid discharge thereof and he or she shall pay the same into the State Treasury.
32 V.S.A. § 10004 — VT Code / Title 32 / Chapter 236 / Section 10004
§ 10004. Sale or exchange
Status: in_force

(a) As used in this chapter, “sale or exchange of land” shall mean any transfer of title to land for a consideration. As used in this chapter, “transfer” and “title” shall have the same meaning as “transfer” and “title to property” as used in section 9601 of this title, except as modified or enlarged by explicit provisions of this chapter and as limited herein to land. The transfer of an option for the sale or exchange of land shall be considered a transfer of title to land for the purposes of this chapter.

(b) Contracts for the sale of land constitute sales or exchanges of land for all purposes of this chapter. However, contracts shall not constitute sales or exchanges until some consideration has passed thereunder to or for the benefit of the seller or exchanger. The sale or exchange is considered to take place at the time any consideration whatsoever, of whatever nature, first passes under the contract. If the land has been held by the seller for less than one year, the entire tax due on the sale then shall become due as provided under this chapter, even if the transaction between the parties involves an installment sale. A mere promise to purchase, and amounts paid as earnest money, or amounts paid in deposit or amounts paid in escrow to which the seller has no immediate right, do not constitute the passing of consideration for the purposes of this chapter.

(c) Any sale or exchange of shares in a corporation or other entity, or of comparable rights or property interests in any other form of organization or legal entity, that effectively entitles the purchaser to the use or occupancy of land constitutes a sale or exchange of land.
32 V.S.A. § 4645 — VT Code / Title 32 / Chapter 133 / Section 4645
§ 4645. Successor's powers
Status: in_force

The collector of the municipality shall receive from the treasurer of the municipality the tax warrants and tax bills deposited with him or her under section 4644 of this title and complete the collection as though the same had been originally committed to him or her.
32 V.S.A. § 9814a — VT Code / Title 32 / Chapter 233 / Section 9814a
§ 9814a. Criminal penalties
Status: in_force

(a) Any person who knowingly fails to file a return, fails to collect a tax, or fails to remit a tax required under this subchapter shall be imprisoned not more than one year or fined not more than $1,000.00, or both.

(b) Any person who with intent to evade a tax liability fails to file a return or fails to collect a tax or fails to remit a tax when required under this subchapter shall, if the amount collected or required to be collected is in excess of $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both.

(c) Any person filing or causing to be filed, or making or causing to be made, or giving or causing to be given any certificate, affidavit, representation, information, testimony, or statement, required or authorized, that is willfully false, or willfully failing to file a bond, or failing to file a registration certificate and data in connection with it as the Commissioner by rule or otherwise may require, to display or surrender a license as required, or assigning or transferring the license, or willfully failing to charge separately the tax imposed under this chapter or to state the tax separately on any bill, statement, memorandum, or receipt issued or employed by the person upon which the tax is required to be stated separately as provided in section 9778 of this title, or referring or causing reference to be made to this tax in a form or manner other than that required, or failing to keep any records required, shall, in addition to any other penalties under this chapter or elsewhere prescribed, be guilty of a misdemeanor, punishable by a fine of not more than $1,000.00 or imprisonment for not more than one year, or both.

(d) Any person who knowingly makes, signs, verifies, or files with the Commissioner a false or fraudulent tax return shall be imprisoned not more than one year or fined not more than $1,000.00, or both. Any person who with intent to evade a tax liability makes, signs, verifies, or files with the Commissioner a false or fraudulent tax return shall, if the amount of tax evaded is in excess of $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both.

(e) A person who knowingly engages in any business for which registration is required under this chapter without a valid license shall commit a separate offense for each calendar week or part of the week during which the person shall be so engaged. Each offense shall be a misdemeanor and upon conviction for a first offense, a person shall be sentenced to pay a fine of not more than $250.00 or to be imprisoned for not more than 60 days, or both, the fine and imprisonment in the discretion of the court, and for a second or subsequent offense shall be sentenced to pay a fine of not less than $250.00 or more than $500.00 or to be imprisoned for not more than six months, or both, the fine and imprisonment in the discretion of the court.
32 V.S.A. § 601 — VT Code / Title 32 / Chapter 7 / Section 601
§ 601. Statement of purpose
Status: in_force

It is the purpose of this subchapter to establish a uniform policy on the creation and review of Executive and Judicial Branch fees and to require that any such fee be created solely by the General Assembly.
32 V.S.A. § 3653 — VT Code / Title 32 / Chapter 123 / Section 3653
§ 3653. Unoccupied and owner unknown
Status: in_force

When the owner of unoccupied real estate is unknown to the listers, it shall be set in the list in the name of the original grantee or by such other description as in their judgment will best designate it. When a division of the original rights of grantees is made in whole or in part, each lot of every division shall be set apart in the list from other lots of the same right.