32 V.S.A. § 9819 — VT Code / Title 32 / Chapter 233 / Section 9819
§ 9819. Reallocation of receipts
Status: in_force

(a) Receipts from the tax imposed by this chapter on sales of construction materials used in qualified projects under 24 V.S.A. chapter 76A shall be allocated by the Commissioner of Taxes and paid to the municipality in which the project is located as follows:

(1) in a municipality in which the population is 7,500 residents or less, all receipts from sales in excess of $100,000.00 of construction materials used in each separate qualified project located in that municipality;

(2) in a municipality in which the population is greater than 7,500 residents but fewer than 30,000 residents, all receipts from sales in excess of $200,000.00 of construction materials used in each separate qualified project located in that municipality; and

(3) in a municipality in which the population is more than 30,000 residents, all receipts from sales in excess of $1,000,000.00 of construction materials used in each separate qualified project located in that municipality.

(b)(1) Beginning in fiscal year 2007, the Vermont Downtown Development Board, established under 24 V.S.A. § 2792, may certify for allocation to municipalities sales tax revenues under this section, so that the total shall not exceed $1,500,000.00, when considered together with the following:

(A) credits awarded under subsections 5930cc(a) and (b) of this title, concerning qualified historic rehabilitation projects and qualified façade improvement projects; and

(B) credits awarded under subsection 5930cc(c) of this title, concerning qualified code improvement projects.

(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.

(c) As used in this section:

(1) “Construction materials” means all materials purchased by the owner or owner's representative, project manager, construction manager, general contractor, or subcontractor to be incorporated into a qualified project.

(2) “Qualified project” means expansion or rehabilitation of contiguous real property that is or will be used at the completion of the expansion or rehabilitation as a structure in a downtown development district designated under 24 V.S.A. chapter 76A, but only to the extent that the expansion or rehabilitation becomes an integral component of the real property and the project does not seek qualification for either tax credit authorized under subsection 5930cc(a) or (b) of this title. “Qualified project” also means new construction of contiguous real property that will be used at the completion of the construction as a structure in a downtown development district designated under 24 V.S.A. chapter 76A, but only to the extent that the new construction is compatible with the buildings that contribute to the integrity of the district in terms of materials, features, size, scale and proportion, and massing of buildings.

(d) The allocation shall be determined as follows:

(1) The municipality and the owner of the qualified project shall submit to the Board a joint application for a reallocation of the sales taxes generated by the qualified project. The application shall describe the project to be constructed and shall include an estimate of the taxable cost of construction materials that will be used in the qualified project. The estimate shall be based upon the successful bid documents.

(2) The Board shall review the joint application. If the project meets the requirements of this section and the requested allocation does not exceed the statutory limit set by this section, the Board shall approve the application and forward it to the Commissioner of Taxes who may authorize an allocation up to the approved amount. Fifty percent of the authorized allocation shall be paid to the municipality when construction is 50 percent complete as determined by the Board, and the balance shall be paid after completion of the project.

(3) Tax revenues allocated to a municipality under this section shall be used by the municipality only for expenditures related to the support of the qualified project that generated those revenues.
32 V.S.A. § 9708 — VT Code / Title 32 / Chapter 233 / Section 9708
§ 9708. Restrictions on advertising
Status: in_force

(a) No person required to collect any tax imposed by this chapter shall advertise or hold out to any person or to the public in general, in any manner, directly or indirectly, that the tax is not considered as an element in the price or amusement charge payable by customer, or that he or she will pay the tax, that the tax will not be separately charged and stated to the customer, or that the tax will be refunded to the customer.

(b) Upon written application duly made and proof duly presented to the satisfaction of the Commissioner showing that in his or her particular business it would be impractical for the vendor to separately charge the tax to the customer, the Commissioner may waive the application of the requirement herein as to such vendor.

(c) Whenever reference is made in placards or advertisements or in any other publications to any tax imposed by this chapter, the reference shall be in substantially the following form: “sales and use tax”; except that in any bill, receipt, statement, or other evidence or memorandum of sale or amusement charges issued or employed by a person required to collect tax, if the tax is required to be stated separately thereon as provided in section 9778 of this title, the word “tax” will suffice.
32 V.S.A. § 1715 — VT Code / Title 32 / Chapter 17 / Section 1715
§ 1715. Vital records search; copies search
Status: in_force

(a) Upon payment of the fee established under 18 V.S.A. § 5017, the Office of Vital Records or the Vermont State Archives and Records Administration shall provide a certified copy of a vital event certificate, or shall ascertain and certify what the vital event certificate shows, except that the word “illegitimate” shall be redacted from any birth certificate furnished. The fee for the search of the vital records is $3.00, which is credited toward the fee for the first certified copy based upon the search.

(b) Fees collected under this section shall be credited to special funds established and managed pursuant to chapter 7, subchapter 5 of this title, and shall be available to the charging departments to offset the costs of providing those services.
32 V.S.A. § 993 — VT Code / Title 32 / Chapter 13 / Section 993
§ 993. Public approval, out-of-state issuers
Status: in_force

Notwithstanding any provision to the contrary in Title 9, the Governor, in consultation with the State Treasurer, shall have exclusive authority to grant any public approval required under Section 147(f)(2) of the Internal Revenue Code of 1986, as amended, pertaining to the proposed issuance of qualified private activity bonds when the purpose of the bonds is to finance or refinance purposes to be located within the State and the bonds are proposed by any issuers of qualified private activity bonds organized under the laws of a jurisdiction other than the State of Vermont. Approval shall not be withheld unless the Governor, in consultation with the State Treasurer, determines in good faith that the issuance is not financially sound.
32 V.S.A. § 7305 — VT Code / Title 32 / Chapter 189 / Section 7305
§ 7305. Allowance for exemptions, deductions, and credits
Status: in_force

(a) In making an apportionment, allowances shall be made for any exemptions granted, any classification made of persons interested in the estate, and for any deductions and credits allowed by the law imposing the tax.

(b) Any exemption or deduction allowed by reason of the relationship of any person to the decedent or by reason of the purposes of the gift shall inure to the benefit of the person bearing such relationship or receiving the gift, except that when an interest is subject to a prior present interest that is not allowable as a deduction, the tax apportionable against the present interest shall be paid from principal.

(c) Any deduction for property previously taxed and any credit for gift taxes or death taxes of a foreign country paid by the decedent or the decedent's estate shall inure to the proportionate benefit of all persons liable to apportionment.

(d) Any credit for inheritance, succession, or estate taxes or taxes in the nature thereof in respect to property or interests includable in the estate shall inure to the benefit of the persons or interests chargeable with the payment thereof to the extent that, or in proportion as, the credit reduces the tax.

(e) To the extent that property passing to or in trust for a surviving spouse or any charitable, public, or similar gift or bequest does not constitute an allowable deduction for purposes of the tax solely by reason of an inheritance tax or other death tax imposed upon and deductible from the property, the property shall not be included in the computation provided for in section 7302 of this title, and to that extent no apportionment shall be made against the property. The sentence immediately preceding shall not apply to any case where the result will be to deprive the estate of a deduction otherwise allowable under 26 U.S.C. § 2053(d) relating to deductions for State death taxes on transfers for public, charitable, or religious uses.
32 V.S.A. § 5830b — VT Code / Title 32 / Chapter 151 / Section 5830b
§ 5830b. Tax credits; Entrepreneurs' Seed Capital Fund
Status: in_force

(a) The initial capitalization of the Entrepreneurs' Seed Capital Fund, as established in 10 V.S.A. § 291, up to $7,150,000.00 raised from Vermont taxpayers on or before January 1, 2020, shall entitle those taxpayers to a credit against the tax imposed by section 5822, 5832, 5836, or 8551 of this title and by 8 V.S.A. § 6014. The credit may be claimed for the taxable year in which a contribution is made and each of the four succeeding taxable years. The amount of the credit for each year shall be the lesser of four percent of the taxpayer's contribution or 50 percent of the taxpayer's tax liability for that taxable year prior to the allowance of this credit; provided, however, that in no event shall the aggregate credit allowable under this section for all taxable years exceed 20 percent of the taxpayer's contribution to the initial $7,150,000.00 capitalization of the Fund. The credit shall be nontransferable except as provided in subsection (b) of this section.

(b) If the taxpayer disposes of an interest in the Fund within four years after the date on which the taxpayer acquired that interest, any unused credit attributable to the disposed-of interest is disallowed. This disallowance does not apply in the event of an involuntary transfer of the interest, including a transfer at death to any heir, devisee, legatee, or trustee, or in the event of a transfer without consideration to or in trust for the benefit of the taxpayer or one or more persons related to the taxpayer as spouse, descendant, parent, grandparent, or child.
32 V.S.A. § 310 — VT Code / Title 32 / Chapter 5 / Section 310
§ 310. Form of annual capital budget and 10-year capital program plan
Status: in_force

(a) Each biennial capital budget request submitted to the General Assembly shall be accompanied by, and placed in the context of, a 10-year State capital program plan to be prepared, and revised annually, by the Governor and approved by the General Assembly. The 10-year plan shall include a list of all projects that will be recommended for funding in the current and ensuing nine fiscal years. The list shall be prioritized based on need.

(b) The capital budget request for the following biennium shall be presented as the next increment of the 10-year plan. Elements of the plan shall include:

(1) Assessment and projection of need.

(A) Capital needs and projections shall be based upon current and projected statistics on capital inventories and upon State demographic and economic conditions.

(B) Capital funding shall be categorized as follows:

(i) State buildings, facilities, land acquisitions, major maintenance, renewable energy sources, and conservation;

(ii) higher education;

(iii) aid to municipalities for education, environmental conservation, including water, sewer, and solid waste projects, and other purposes; and

(iv) transportation facilities.

(C) Capital needs and projections shall be for the current and the next nine fiscal years, with longer-term projections presented for programs with reasonably predictable longer-term needs.

(D) Capital needs and projections shall be presented independently of financing requirements or opportunities.

(E) Capital needs and projections shall include an estimated cost of deferred infrastructure maintenance in State buildings and facilities.

(2) Comprehensive cost and financing assessment.

(A) Amounts appropriated and expended for the current fiscal year and for the preceding fiscal year shall be indicated for capital programs and for individual projects. For the five fiscal years preceding these, the assessment shall include the aggregate amounts appropriated and expended for individual projects, which amounts shall be categorized by funding type and presented in a format that concisely displays the funding stream and project phases for each individual project over time. The assessment shall indicate further the source of funds for any project that required additional funding and a description of any authorized projects that were delayed.

(B) Amounts proposed to be appropriated for the following fiscal year and each of the nine years thereafter shall be indicated for capital programs and for individual projects and shall be revised annually to reflect revised cost estimates and changes made in allocations due to project delays.

(C) The capital costs of programs and of individual projects, including funds for the development and evaluation of each project, shall be presented in full for the entire period of their development.

(D) The operating costs, both actual and prospective, of capital programs and of individual projects shall be presented in full for the entire period of their development and expected useful life.

(E) The financial burden and funding opportunities of programs and of individual projects shall be presented in full, including federal, State, and local government shares, and any private participation.

(F) Alternative methods of financing capital programs and projects should be described and assessed, including debt financing and use of current revenues.
32 V.S.A. § 6069 — VT Code / Title 32 / Chapter 154 / Section 6069
§ 6069. Landlord certificate
Status: repealed

(a) On or before January 31 of each year, the owner of land rented as a portion of a homestead in the prior calendar year shall furnish a certificate of rent to the Department of Taxes and to each claimant who owned a portion of the homestead and rented that land as a portion of a homestead in the prior calendar year. The certificate shall indicate the proportion of total property tax on that parcel that was assessed for municipal property tax and for statewide property tax.

(b) The owner of each rental property shall, on or before January 31 of each year, furnish a certificate of rent to the Department of Taxes.

(c) A certificate under this section shall be in a form prescribed by the Commissioner and shall include the following:

(1) the name of each renter;

(2) the address and the School Property Account Number of the rental property;

(3) the name of the owner or landlord of the rental property;

(4) the phone number, email address, and mailing address of the owner or landlord of the rental property, as available;

(5) the type or types of rental units on the rental property;

(6) the number of rental units on the rental property;

(7) the number of ADA-accessible units on the rental property; and

(8) any additional information that the Commissioner determines is appropriate.

(d) An owner who knowingly fails to furnish a certificate to the Department as required by this section shall be liable to the Commissioner for a penalty of $200.00 for each failure to act. Penalties under this subsection shall be assessed and collected in the manner provided in chapter 151 of this title for the assessment and collection of the income tax.

(e) [Repealed.]

(f) Annually on or before December 15, the Department shall submit a report on the aggregated data collected under this section to the House Committee on General and Housing and the Senate Committee on Economic Development, Housing and General Affairs.

(a) On or before January 31 of each year, the owner of land rented as a portion of a homestead in the prior calendar year shall furnish a certificate of rent to the Department of Taxes and to each claimant who owned a portion of the homestead and rented that land as a portion of a homestead in the prior calendar year. The certificate shall indicate the proportion of total property tax on that parcel that was assessed for municipal property tax and for statewide property tax.

(b) The owner of each rental property shall, on or before January 31 of each year, furnish a certificate of rent to the Department of Taxes.

(c) A certificate under this section shall be in a form prescribed by the Commissioner and shall include the following:

(1) the name of each renter;

(2) the address and the School Property Account Number of the rental property;

(3) the name of the owner or landlord of the rental property;

(4) the phone number, email address, and mailing address of the owner or landlord of the rental property, as available;

(5) the type or types of rental units on the rental property;

(6) the number of rental units on the rental property;

(7) the number of ADA-accessible units on the rental property; and

(8) any additional information that the Commissioner determines is appropriate.

(d) An owner who knowingly fails to furnish a certificate to the Department as required by this section shall be liable to the Commissioner for a penalty of $200.00 for each failure to act. Penalties under this subsection shall be assessed and collected in the manner provided in chapter 151 of this title for the assessment and collection of the income tax.

(e) [Repealed.]

(f) Annually on or before December 15, the Department shall submit a report on the aggregated data collected under this section to the House Committee on General and Housing and the Senate Committee on Economic Development, Housing and General Affairs.
32 V.S.A. § 3431 — VT Code / Title 32 / Chapter 121 / Section 3431
§ 3431. Lister's oath
Status: in_force

(a) Each lister shall take and subscribe and file in the town clerk's office, before entering upon the duties of his or her office, the following oath; and the oath as subscribed shall be recorded in the town clerk's office:

“I, _______ , do solemnly swear (or affirm) that I will appraise all the personal and real property subject to taxation in the town (or city) of ____________ , so far as required by law, at its fair market value, will list the same without discrimination on a proportionate basis of such value for the grand list of such town (or city), will set the same in the grand list of such town (or city) at one per cent of the listed value and will faithfully discharge all the duties imposed upon me by law. So help me God.” (or, “under the pains and penalties of perjury.”)

(b) When the listers violate such oath, they shall each be guilty of perjury and punished accordingly.
32 V.S.A. § 1051 — VT Code / Title 32 / Chapter 15 / Section 1051
§ 1051. Speaker of the House and President Pro Tempore of the Senate; compensation and expense reimbursement
Status: repealed

(a) The Speaker of the House and the President Pro Tempore of the Senate shall be entitled to receive annual compensation of $10,080.00 for the 2005 Biennial Session and thereafter, to be paid in biweekly payments, provided that, beginning on January 1, 2007, the annual compensation shall be adjusted annually thereafter by the cost of living adjustment negotiated for State employees under the most recent collective bargaining agreement, except that, beginning on July 1, 2021 and annually thereafter on January 1, the annual compensation shall be adjusted consistent with the compensation increases provided to other constitutional officers. In addition to the annual compensation, the Speaker and President Pro Tempore shall be entitled to receive:

(1) $652.00 a week for the 2005 Biennial Session and thereafter, to be paid in biweekly payments during the regular and adjourned sessions of the General Assembly, provided that, beginning on January 1, 2007, the weekly compensation shall be adjusted annually thereafter by the cost of living adjustment negotiated for State employees under the most recent collective bargaining agreement, except that, beginning on July 1, 2021 and annually thereafter on January 1, the weekly compensation shall be adjusted consistent with the compensation increases provided to other constitutional officers;

(2) an amount equal to one-fifth of the annually adjusted weekly compensation set forth in subdivision (1) of this subsection, rounded up to the nearest dollar, per day during a special session of the General Assembly; and

(3) mileage, meals, and lodging expenses as provided to members of the General Assembly under subsection 1052(b) of this title during the biennial, adjourned, and special sessions of the General Assembly and in addition such other actual and necessary expenses incurred while engaged in duties imposed by law.

(b), (c) [Repealed.]
32 V.S.A. § 8147 — VT Code / Title 32 / Chapter 211 / Section 8147
§ 8147. False swearing outside the State
Status: in_force

When an officer of a corporation whose returns to the Commissioner are sworn to in another state willfully makes a false statement as to a material fact required in such returns, such corporation shall forfeit to this State the sum of $300.00.
32 V.S.A. § 1147 — VT Code / Title 32 / Chapter 15 / Section 1147
§ 1147. Courtroom expenses
Status: in_force

The expense of providing a suitable courtroom, without the county courthouse, including rent, heat, and light, with office furniture for the use of the court, shall be paid by the State if the contract for the same is approved by the Commissioner of Buildings and General Services.
32 V.S.A. § 8909 — VT Code / Title 32 / Chapter 219 / Section 8909
§ 8909. Enforcement
Status: in_force

If the tax due under subsection 8903(d) of this title is not paid as hereinbefore provided, the Commissioner shall suspend the rental company's license to act as a rental company and motor vehicle registrations within the State of Vermont until such tax is paid, and such tax may be recovered with costs in an action brought in the name of the State on this statute.
32 V.S.A. § 5844 — VT Code / Title 32 / Chapter 151 / Section 5844
§ 5844. Liability; penalty; trust for the State
Status: in_force

(a) Withholding requirement. Any person who fails to withhold the required tax or to pay it to the Commissioner as required under this subchapter shall be personally and individually liable for the amount of such tax, 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 withhold the tax and transmit it to the Commissioner as required in this chapter.

(b) Held in trust for State. Any sum or sums withheld in accordance with this subchapter 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 clearly to indicate the amount of tax withheld and that the same are the property of the State of Vermont.

(c) Withholding penalties.

(1) Failure to file; failure to withhold; failure to remit. Any employer, including any corporate officer or agent, who knowingly fails to file a return, fails to withhold 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.

(2) Failure to file; failure to withhold; failure to remit; over $500.00. Any employer, including any corporate officer or agent, who with intent to evade a tax liability fails to file a return, fails to withhold a tax, or fails to remit a tax required under this subchapter shall, if the amount of tax withheld or required to be withheld exceeds $500.00 in a single calendar year, be imprisoned not more than three years or fined not more than $10,000.00, or both.

(3) False or fraudulent return. Any employer, including any corporate officer or agent, 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 employer, including any corporate officer or agent, who with intent to evade a tax liability makes, signs, verifies, or files with the Commissioner a false or fraudulent return, if the amount of tax withheld or required to be withheld exceeds $500.00, shall be imprisoned not more than three years or fined not more than $10,000.00, or both.

(4) Lien. In addition, an unpaid tax shall constitute a lien in favor of the State of Vermont as provided in this chapter.

(d) Withholding liability. Any amount required to be deducted and withheld, and to be paid over to the Commissioner, by a person under this subchapter shall be considered to be a tax liability of the person for purposes of this chapter. The person shall be subject, with respect to that tax liability, to the provisions of this chapter, including the provisions governing returns, fees for late filing of returns, interest and penalties for nonpayment of tax liabilities, liens, levies, and appeals, except as those provisions conflict with the express provisions of this subchapter. Any report required under subsection 5842(c) of this title or rules issued under that section shall be considered to be a return for the purposes of this chapter.
32 V.S.A. § 5951 — VT Code / Title 32 / Chapter 151 / Section 5951
§ 5951. Definitions; general provisions
Status: in_force

(a) As used in this subchapter, all terms defined in 10 V.S.A. § 6602 shall have the same meaning that they have for purposes of 10 V.S.A. chapter 159.

(b) To the extent that they are not in conflict with the provisions of this section, the provisions of subchapters 1, 6, 7, 8, 9, and 10 of this chapter shall apply to the tax imposed by this subchapter.
32 V.S.A. § 977 — VT Code / Title 32 / Chapter 13 / Section 977
§ 977. Refunding bonds
Status: in_force

The State Treasurer, with the approval of the Governor, is hereby authorized to issue Transportation Infrastructure Bonds in order to refund all or any portion of outstanding transportation bonds at any time after the issuance of the bonds to be refunded pursuant to subsections 961(b), (c), and (d) of this title.
32 V.S.A. § 4842 — VT Code / Title 32 / Chapter 133 / Section 4842
§ 4842. Notice to taxpayer
Status: in_force

When a collector has a tax for collection against a person residing outside the town in which the collector resides, he or she may notify such person thereof by a letter containing a statement of the amount of such tax and of the time and place when and where the collector will receive payment thereof. The time appointed for payment shall not be less than 20 nor more than 40 days from the time when the letter is deposited in the post office.
32 V.S.A. § 3432 — VT Code / Title 32 / Chapter 121 / Section 3432
§ 3432. Duties of listers
Status: in_force

Listers shall render such assistance, give such information, and make such returns to the Director in relation to the subject of taxation as he or she may require.
32 V.S.A. § 1471 — VT Code / Title 32 / Chapter 17 / Section 1471
§ 1471. Taxation of costs
Status: in_force

(a) There shall be taxed in the bill of costs to the recovering party in the Supreme and Superior Courts or the Judicial Bureau a fee equal to the entry fees, the cost of service fees incurred, and the total amount of the certificate of witness fees paid.

(b) Any costs taxed to the respondent in any action filed by the Office of Child Support shall be paid to the clerk of the court for deposit in the General Fund.
32 V.S.A. § 7821 — VT Code / Title 32 / Chapter 205 / Section 7821
§ 7821. Criminal penalties
Status: in_force

Any person who shall fail, neglect, or refuse to comply with or shall violate the provisions of this chapter relating to the tax on tobacco products or the rules adopted by the Commissioner under this chapter relating to such tax 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, such 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 nor more than $500.00 or be imprisoned for not more than six months, or both, such fine and imprisonment in the discretion of the court. This section shall not apply to violations of sections 7731–7734 and 7776 of this title.
32 V.S.A. § 5843 — VT Code / Title 32 / Chapter 151 / Section 5843
§ 5843. Failure to account; maintenance of trust account
Status: in_force

If a person fails at any time to comply with the Commissioner's requirement under subsection 5842(b) of this title to remit amounts deducted and withheld at such intervals and based upon such classifications as the Commissioner designates, the Commissioner may petition the Superior Court wherein the person has a place of business, and, upon the petition and hearing, a judge of that court shall issue a citation declaring any amounts thereafter deducted and withheld by the person under section 5841 of this title to be a trust for the State of Vermont. That order shall further require the person, (and, if the person is a corporation, any principal officer of the corporation), to remit those amounts as the Commissioner has required to, and to file a return with respect to each of those payments under the terms of this subchapter with, the court upon pain of contempt of court. The order of notice upon the petition shall be returnable not later than seven business days after the filing of the petition. The petition shall be heard and determined on the return day, or on such day as soon thereafter as the court considers practicable and shall fix, having regard to the circumstances of the case. The costs of the proceeding shall be payable as the court determines. The remittance of those amounts shall be made to the court or, if the court so directs, to the Commissioner, as the Commissioner has required for such period of time as the Commissioner determines with the approval of the court, whether or not all tax liabilities theretofore due have been satisfied, having regard to the maintenance of regular future payments by the person. All amounts and all returns received by the court under this section shall be remitted as soon as is practicable by the court to the Commissioner.
32 V.S.A. § 4151 — VT Code / Title 32 / Chapter 129 / Section 4151
§ 4151. Grand list of town
Status: in_force

(a) Subject to the provisions of section 4341 of this title, on or before June 25, the listers shall make all corrections in the abstracts and shall lodge such completed book in the office of the town clerk.

(b) Subject to the provisions of section 4341 of this title, each lister shall, on or before June 25, attach to such lists thus completed the following oath:

“I do solemnly swear (or affirm) that according to my best knowledge, information and belief the foregoing list contains a true statement of the listed valuation of all real estate and taxable personal estate, within the town of .................... . So help me God.” (or “under the pains and penalties of perjury.”)

(c) The town clerk shall certify upon such list the time at which such oath was taken by each lister and the date when the completed grand list was so filed and thereupon such list so lodged, certified, and sworn to shall become the grand list of such town, subject, however, to any and all corrections or additions therein or thereto as otherwise provided by law.

(d) When by notice from the taxpayer or otherwise the listers are informed of the presence within the town of personal property of the nature described in section 3603 of this title, they shall within 15 days of receipt of such knowledge correct the list of the owner of said property to show the assessed value thereof and shall give notice to the taxpayer of such change in the taxpayer's list in accordance with sections 4087 and 4088 of this title. Copies of said notice shall be transmitted by the listers to the town clerk and treasurer. Within 18 days of receiving said notice the town treasurer, in the event of no appeal on the part of the taxpayer, shall send the taxpayer an amended statement of taxes due, payable not less than 30 nor more than 90 days from the date thereof. In the event of an appeal by the taxpayer, such notice of taxes due shall be sent within 10 days of the termination of said appeal. Collection of such taxes shall be in accordance with the provisions of chapter 133 of this title.
32 V.S.A. § 4154 — VT Code / Title 32 / Chapter 129 / Section 4154
§ 4154. Endorsement of time of reception
Status: in_force

When a grand list is completed and lodged in the office of the town or city clerk, such clerk shall duly endorse thereon the time of its reception and place the same with the permanent files of the office.
32 V.S.A. § 3342 — VT Code / Title 32 / Chapter 105 / Section 3342
§ 3342. Annual program cap
Status: in_force

(a) In each calendar year the Vermont Economic Progress Council may approve one or more incentives under this subchapter, the total value of which shall not exceed:

(1) $15,000,000.00 for one or more initial approvals; and

(2) $10,000,000.00 for one or more final approvals.

(b) The Council may increase the cap imposed in subdivision (a)(2) of this section by not more than $5,000,000.00 upon application by the Governor to, and approval of, the Joint Fiscal Committee.

(c) In evaluating the Governor's request, the Committee shall consider the economic and fiscal condition of the State, including recent revenue forecasts and budget projections.

(d) The Council shall provide the Committee with testimony, documentation, company-specific data, and any other information the Committee requests to demonstrate that increasing the cap will create an opportunity for return on investment to the State.
32 V.S.A. § 4048 — VT Code / Title 32 / Chapter 129 / Section 4048
§ 4048. Evaluating real estate of nonresidents
Status: in_force

When the last owner of record of real estate is a nonresident and not taxable for personal estate in the town where the real estate is situated, it shall be set to such owner at the same valuation as if he or she had made a legal inventory.
32 V.S.A. § 3334 — VT Code / Title 32 / Chapter 105 / Section 3334
§ 3334. Enhanced incentive for a business in a qualifying labor market area
Status: in_force

(a) The Council may increase the value of an incentive for a business that is located in a labor market area in which:

(1) the average annual unemployment rate is greater than the average annual unemployment rate for the State; or

(2) the average annual wage is less than the average annual wage for the State.

(b) In each calendar year, the amount by which the Council may increase the value of all incentives pursuant to this section is:

(1) $1,500,000.00 for one or more initial approvals; and

(2) $1,000,000.00 for one or more final approvals.

(c) The Council may increase the cap imposed in subdivision (b)(2) of this section by not more than $500,000.00 upon application by the Governor to, and approval of, the Joint Fiscal Committee.

(d) In evaluating the Governor's request, the Committee shall consider the economic and fiscal condition of the State, including recent revenue forecasts and budget projections.

(e) The Council shall provide the Committee with testimony, documentation, company-specific data, and any other information the Committee requests to demonstrate that increasing the cap will create an opportunity for return on investment to the State.

(f) The purpose of the enhanced incentive for a business in a qualifying labor market area is to increase job growth in economically disadvantaged regions of the State, as provided in subsection (a) of this section.
32 V.S.A. § 1406 — VT Code / Title 32 / Chapter 17 / Section 1406
§ 1406. Illegible
Status: in_force

An instrument shall not be invalid because of the illegibility of the signatures, nor shall such illegibility affect the time in which the instrument is received for record.
32 V.S.A. § 5938 — VT Code / Title 32 / Chapter 151 / Section 5938
§ 5938. Collection assistance fees
Status: in_force

Annually, the Department shall determine the actual per-offset costs incurred by the Department in setting off debts and, notwithstanding section 502 of this title, the Department may assess against a debtor a collection assistance fee equal to the per-offset cost so determined.
32 V.S.A. § 5075 — VT Code / Title 32 / Chapter 133 / Section 5075
§ 5075. Foreclosure of lien
Status: in_force

Such tax lien may be enforced against a part or all of such personal property by distraint or action at law as provided by this chapter. Such distraint proceedings or action at law shall be instituted within the two year period aforesaid and if commenced thereafter such tax lien shall not attach. Notice that such action has been instituted shall be given by such tax collector to all persons except the taxpayer mentioned in section 5071 of this title in the manner therein prescribed. The form of such notice shall be deemed sufficient if the tax collector sends an attested copy of the original distraint warrant or writ of attachment. Such collector may add to the taxes as costs of collection a fee of $0.50 and postage for each copy so sent.
32 V.S.A. § 10502 — VT Code / Title 32 / Chapter 245 / Section 10502
§ 10502. Definitions
Status: in_force

As used in this chapter:

(1) “Employee” means an individual who is:

(A) 18 years of age or older for all of a calendar quarter;

(B) employed full-time or part-time; and

(C) reported by an employer for purposes of complying with Vermont unemployment compensation law pursuant to 21 V.S.A. chapter 17.

(2) “Employer” means a person who is required to furnish unemployment insurance coverage pursuant to 21 V.S.A. chapter 17.

(3)(A) “Full-time equivalent” or “FTE” means the number of employees expressed as the number of employee hours worked during a calendar quarter divided by 520. The FTE calculation shall be based on a 40-hour work week. No more than one FTE may be assessed against an individual employee, regardless of the actual number of hours worked by that employee during the calendar quarter.

(B) The hours worked during a calendar quarter means hours worked during all pay periods in that quarter for which gross wages were reported and paid. Unworked hours, such as vacation or sick time, may be excluded from the FTE calculation.

(C) “Full-time equivalent” shall not include any employee hours attributable to a seasonal employee or part-time employee of an employer who offers health care coverage to all of its regular full-time employees, provided that the seasonal employee or part-time employee has health care coverage under either a private plan or any public plan except Medicaid.

(4) “Health care coverage” shall mean any private or public plan that includes both hospital and physician services.

(5) “Part-time employee” shall mean an employee who works for an employer for fewer than 30 hours a week or fewer than 390 hours in a calendar quarter.

(6) “Seasonal employee” means an employee who:

(A) works for an employer for 20 weeks or fewer in a calendar year; and

(B) works in a job scheduled to last 20 weeks or fewer.

(7) “Uncovered employee” means:

(A) an employee of an employer who does not offer to pay any part of the cost of health care coverage for its employees;

(B) an employee who is not eligible for health care coverage offered by an employer to any other employees; or

(C) an employee who is offered and is eligible for coverage by the employer but elects not to accept the coverage and:

(i) is enrolled in Medicaid;

(ii) has no other health care coverage under either a private or public plan except Medicaid; or

(iii) has purchased health insurance coverage as an individual through the Vermont Health Benefit Exchange.
32 V.S.A. § 3605 — VT Code / Title 32 / Chapter 123 / Section 3605
§ 3605. Water rights
Status: in_force

The interest of an owner in water rights, power rights, and flowage rights, or any of such rights, owned by severance from real estate interests set in the grand list to another and in connection with which such rights exist, shall be appraised and set in the grand list as real estate to the owner of such rights. This section shall not be construed so as to affect any exemptions from taxation granted under any existing statute.
32 V.S.A. § 4052 — VT Code / Title 32 / Chapter 129 / Section 4052
§ 4052. Contract appraisals; assessor qualifications [Effective until January 1, 2026; see also 32 @ § 4052 effective January 1, 2026 set out below]
Status: repealed

(a) No municipality shall employ or contract a person, firm, or corporation to perform appraisals of real property for the purpose of property taxation unless approved by the Director of Property Valuation and Review as qualified under this section.

(b) No person shall conduct the work of an assessor employed or contracted by a municipality pursuant to 17 V.S.A. § 2651c(b) unless the person meets the training requirements established by the Director of Property Valuation and Review under this section.

(c) The Director shall establish by rule reasonable qualifications for approval and training requirements, which shall include successful completion of educational and training courses approved by the Director and, in the case of an appraiser hired to do a townwide reappraisal, at least one year's experience with an appraiser who has satisfactorily completed townwide reappraisals.

(d) This section shall not apply to elected or appointed officials of any town but shall apply to an assessor employed or contracted by a municipality pursuant to 17 V.S.A. § 2651c(b).

(a) No municipality shall employ or contract a person, firm, or corporation to perform and no elected lister or board of listers shall perform appraisals of real property for the purpose of property taxation unless approved by the Director of Property Valuation and Review as qualified under this section.

(b) No person shall conduct the work of an elected lister, board of listers, or assessor employed or contracted by a municipality pursuant to 17 V.S.A. § 2651c(b) unless the person meets the training requirements established by the Director of Property Valuation and Review under this section. An elected lister or board of listers who does not meet the training requirements of this section at the time of election shall have one year after entering into the duties of the office of lister to comply with this section.

(c) The Director shall establish by rule reasonable qualifications for approval and training requirements, which shall include successful completion of educational and training courses approved by the Director and, in the case of an appraiser hired to do a townwide reappraisal, at least one year's experience with an appraiser who has satisfactorily completed townwide reappraisals.

(d) [Repealed.]
32 V.S.A. § 8900 — VT Code / Title 32 / Chapter 219 / Section 8900
§ 8900. Statutory purposes
Status: in_force

(a) The statutory purpose of the exemption for pious or charitable institutions or volunteer fire companies in subdivision 8911(3) of this title is to lower the operating costs of pious and charitable organizations considered exempt under subdivision 3802(4) of this title to allow them to dedicate more of their financial resources to furthering their public-service missions.

(b) The statutory purpose of the exemption for nonregistered vehicles in subdivision 8911(5) of this title is to exclude from the tax vehicles that are not entitled to use the State highway system.

(c) The statutory purpose of the exemption for gifts in subdivision 8911(8) of this title is to avoid the intrusion of a tax into sharing transactions that are common within families.

(d) The statutory purpose of the exemption for persons with disabilities in subdivision 8911(12) of this title is to lessen the cost of purchasing a vehicle that has been modified to meet the physical needs of a qualifying Vermonter.

(e) The statutory purpose of the exemption for veterans in subdivision 8911(14) of this title is to remove every cost to a qualifying veteran receiving a vehicle granted by the Veterans' Administration.

(f) The statutory purpose of the general exemption of trade-in value in subdivisions 8902(4) and (5) of this title is to ensure the use value of a vehicle is taxed only once.
32 V.S.A. § 5874 — VT Code / Title 32 / Chapter 151 / Section 5874
§ 5874. Method of payment
Status: in_force

All tax liabilities imposed by this chapter may be paid pursuant to section 3110 of this title. A tax liability may be paid with uncertified check, but if an uncertified check is not honored by the bank on which it is drawn, the taxpayer shall remain liable for the payment of the tax and for all lawful penalties and interest, in the same manner as if the check had not been tendered.
32 V.S.A. § 1551 — VT Code / Title 32 / Chapter 17 / Section 1551
§ 1551. Attendance fees
Status: in_force

There shall be allowed to witnesses the following fees:

(1) For attendance before a court or to give a deposition before a notary public, $30.00 a day.

(2) For attendance before an appraiser appointed by the Commissioner of Taxes, $30.00 a day, such fees to be apportioned as the appraiser may direct.

(3) For attendance on other courts or tribunals, $30.00 a day.

(4) For travel in the State, all witnesses shall receive mileage at the rate of reimbursement allowed State employees for travel under the terms of the prevailing collective bargaining agreement.
32 V.S.A. § 166 — VT Code / Title 32 / Chapter 3 / Section 166
§ 166. Payments to towns; returns by Commissioner of Finance and Management
Status: in_force

On or before January 10 of each year, the Commissioner of Finance and Management shall transmit to the auditors of each town a statement showing the amount of money paid by the State to the town and the purpose for which paid during the year ending December 31 preceding the date of such statement, the date of such payments, and purpose for which made, unless the Commissioner of Finance and Management is requested to send such statement at some other date to conform to the fiscal year of such municipality.
32 V.S.A. § 167 — VT Code / Title 32 / Chapter 3 / Section 167
§ 167. Records to be available for audit
Status: in_force

(a) For the purpose of examination and audit authorized by law, all the records, accounts, books, papers, reports, and returns in all formats of all departments, institutions, and agencies of the State, including the trustees or custodians of trust funds and all municipal, school supervisory union, school district, and county officers who receive or disburse funds for the benefit of the State, shall be made available to the Auditor of Accounts. It shall be the duty of each officer of each department, institution, and agency of the State or municipality, school supervisory union, school district, or county to provide the records, accounts, books, papers, reports, returns, and such other explanatory information when required by the Auditor of Accounts.

(b) In connection with any of his or her duties, the Auditor of Accounts may administer oaths and may subpoena any person to appear before him or her. Such persons shall testify under oath and be subject to the penalties of perjury and may be examined concerning any matter relating to the statutory duties of the Auditor provided by section 163 of this title. Nothing in this subsection shall limit a person's Fifth Amendment rights against self-incrimination.
32 V.S.A. § 508 — VT Code / Title 32 / Chapter 7 / Section 508
§ 508. Receipts given by State officers
Status: in_force

State officers, except Superior Court clerks and Superior judges, and every person in the employ of the State under salary or per diem established by statute, receiving money belonging to or for the use of the State, shall give the person paying the money a receipt for payment in the form as shall be prescribed by the State Treasurer.
32 V.S.A. § 8553 — VT Code / Title 32 / Chapter 211 / Section 8553
§ 8553. Time of payment
Status: in_force

Such tax shall be based upon the business of such company, association, or society during the year terminating with December 31 preceding. It shall be paid quarterly on or before the last day of the second calendar month following the quarter ending the last day of March, June, September, and December of each calendar year and shall be computed either upon the business of such company, association, or society during the quarter for which the payment is made or upon an estimated basis predicated upon prior years business, upon forms to be prescribed by the Commissioner of Taxes. Where the aggregate tax imposed upon a company, association, or society is reasonably expected to be less than $500.00 for the calendar year, it may be paid on an annual basis not later than the last day of February following the close of the year. Such company, association, or society shall annually make a final reconciliation return on or before the last day of February in the manner provided in section 8123 of this title.
32 V.S.A. § 4263 — VT Code / Title 32 / Chapter 129 / Section 4263
§ 4263. Listers' certificate
Status: in_force

The listers shall add to such grand list so amended and corrected a certificate setting forth their doings in respect thereto and the date whereon such amendments or corrections were made or the date whereon such list was lodged in the town clerk's office.
32 V.S.A. § 1557 — VT Code / Title 32 / Chapter 17 / Section 1557
§ 1557. Payment
Status: in_force

When the Commissioner of Finance and Management receives such subpoenas and witness vouchers, he or she shall issue his or her warrant for such sum as he or she finds due to the Sergeant at Arms.
32 V.S.A. § 502 — VT Code / Title 32 / Chapter 7 / Section 502
§ 502. Monies to be paid over without deduction
Status: repealed

(a) The gross amount of money received in their official capacities by every administrative department, board, officer, or employee, from whatever source, shall be paid forthwith to the State Treasurer, or deposited according to the direction of the State Treasurer in such bank to the credit of the State Treasurer as the Treasurer shall designate, without any deduction on account of salaries, fees, costs, charges, expenses, claim, or demand of any description whatsoever, unless otherwise provided. Such monies shall be credited to such funds as are now or may hereafter be designated for the deposit thereof. Money so paid and all monies belonging to or for the use of the State shall not be expended or applied by any department, board, officer, or employee, except in accordance with the provisions of section 462 of this title.

(b) [Repealed.]

(c) Notwithstanding subsection (a) of this section, bank charges directly related to the investment, management, and custodial services for State funds may be applied against any related investment earnings resulting from the investment, management, and custodial services provided by the financial institution. Such charges shall include only those direct fees charged by financial institutions and as expressly approved by the State Treasurer. The State Treasurer shall obtain and retain detailed monthly statements from each respective financial institution of all charges assessed and such reports shall be available for audit by the Auditor of Accounts.
32 V.S.A. § 5867 — VT Code / Title 32 / Chapter 151 / Section 5867
§ 5867. 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. § 1681 — VT Code / Title 32 / Chapter 17 / Section 1681
§ 1681. Building inspector
Status: in_force

A building inspector shall receive such compensation for his or her services as the board of alders, selectboard, or trustees determine, payable as the salary of other municipal officials.
32 V.S.A. § 5061 — VT Code / Title 32 / Chapter 133 / Section 5061
§ 5061. Force and effect of lien
Status: repealed

(a) Commencing with the date of the filing by the listers of the grand list in the office of the town clerk of the town, taxes lawfully assessed upon real estate shall be a first lien thereon, underlying all mortgages, attachments, liens, or other encumbrances thereon, and all estates for the term of a natural life or lives, for a term of years or for any other duration. Such lien shall remain in full force and effect for a period of 15 years and it may be enforced separately against each parcel of real estate upon which a tax has been voted or assessed. Notice to all parties having an interest in such land shall be given as provided by law or as directed by the court. Courts at law may issue such execution as the facts warrant, to impress such lien on such real estate.

(b) When the taxes secured by a lien in accordance with this section remain unpaid more than two years after the creation of such lien, such lien may be foreclosed in the same manner as provided by law for the foreclosure of mortgages on real estate. In such case, the parties having an interest in the land on record in the town clerk's office shall be given notice as directed by the presiding judge of the Superior Court. The judge in his or her final decree shall appoint a commissioner who shall be bonded before entering upon his or her duties in an amount set by the judge to sell with the approval of the judge the real estate after time for redemption has expired, which period of redemption shall run for one full year from the date of the decree. The commissioner shall be empowered to execute a conveyance to the purchaser, apply the proceeds of the sale to the amount found due the town, including costs, in the decree, the expense of the sale, which shall include the commissioner's compensation and expenses, and a reasonable fee for the town's solicitor. The commissioner shall first pay out of the proceeds, the expense of sale, the town solicitor's fee and the amount due the town with costs, in order named. The residue, if any, shall be disposed of by the commissioner, with the approval of the judge, in the same manner as proceeds from foreclosure of chattel mortgages. As directed by the judge, the Commissioner shall report his or her doings to the judge, and such report shall be accepted by the judge and judgment rendered thereon before the commissioner is discharged from his or her duties.

(c) [Repealed.]
32 V.S.A. § 9781 — VT Code / Title 32 / Chapter 233 / Section 9781
§ 9781. Refunds
Status: in_force

(a) As provided in this section, the Commissioner shall refund or credit any tax, penalty, or interest erroneously, illegally, or unconstitutionally collected or paid if application to the Commissioner for the refund shall be made within three years from the date the return was required to be filed. The application may be made by a customer who has actually paid the tax. The application may also be made by a person required to collect the tax, who has collected and paid over the tax to the Commissioner, provided that the application is made within three years of the payment to him or her by the customer, but no actual refund of monies shall be made to a person until he or she shall first establish to the satisfaction of the Commissioner, under such regulations as he or she may prescribe, that he or she has repaid to the customer the amount for which the application for refund is made. The Commissioner may, in lieu of any refund, allow credit on payments due from the applicant.

(b) A person shall not be entitled to a revision, refund, or credit under this section of a tax, interest, or penalty that had been determined to be due pursuant to the provisions of section 9777 of this title where he or she has had a hearing or an opportunity for a hearing as provided in that section or has failed to avail himself or herself of the remedies therein provided. No refund or credit shall be made of a tax, interest, or penalty paid after a determination by the Commissioner made under section 9777 unless it be found that the determination was erroneous, illegal, or unconstitutional, or otherwise improper pursuant to law, in which event refund or credit shall be made of the tax, interest, or penalty found to have been overpaid.

(c) 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 periods, 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 from time to time by the Commissioner 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 from 45 days after the date the return was due, including any extensions of time thereto, with respect to which the excess payment was made or, if the taxpayer filed an amended return or otherwise requested a refund, 45 days after the date of such amended return or request was filed.

(d) A person who sells oil subject to the tax imposed by 23 V.S.A. chapter 27 upon which the tax imposed by this chapter has been paid shall be entitled to a refund in the amount of such tax paid pursuant to this chapter. Such refunds shall be claimed in the manner set forth in this section.
32 V.S.A. § 5893 — VT Code / Title 32 / Chapter 151 / Section 5893
§ 5893. 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 5886 of this title, the Commissioner may issue a warrant under his or her hand and official seal directed to the sheriff of any county of 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 town taxes under sections 5191-5193 and 5253-5263 of this title. The sheriff shall return the warrant to the Commissioner and pay to him or her the money collected thereunder within the time specified in the warrant.
32 V.S.A. § 5828 — VT Code / Title 32 / Chapter 151 / Section 5828
§ 5828. Mobile home park sale; capital gain credit
Status: in_force

A taxpayer of this State shall receive a credit against the tax imposed under section 5822 or 5832 of this title for a qualified sale of a mobile home park. The credit shall be in the amount of seven percent of the taxpayer's gain subject to federal income tax for the taxable year. Credit in excess of the taxpayer's tax liability for the taxable year may be carried forward for credit in the next succeeding three taxable years. “Qualified sale of a mobile home park” means the land comprising a mobile home park that is transferred in a single purchase to a group composed of a majority of the mobile home park leaseholders as defined in 10 V.S.A. § 6242(a) or to a nonprofit organization that represents such a group.
32 V.S.A. § 5915 — VT Code / Title 32 / Chapter 151 / Section 5915
§ 5915. Minimum tax
Status: in_force

An S corporation that is subject to the provisions of section 5914 of this title shall pay an annual tax of $250.00 to the Commissioner of Taxes on or before the due date prescribed for the filing of S corporation returns under subsection 6072(b) of the Internal Revenue Code.
32 V.S.A. § 7493 — VT Code / Title 32 / Chapter 190 / Section 7493
§ 7493. Tax a debt to the State
Status: in_force

Any tax liability imposed by this chapter becomes, from the time the tax liability is due and payable, a debt of the taxpayer to the State to be recovered in an action on this title.
32 V.S.A. § 7773 — VT Code / Title 32 / Chapter 205 / Section 7773
§ 7773. Use and redemption of stamps
Status: in_force

No licensed wholesale dealer shall sell or transfer any stamps issued under the provisions of this chapter. The Commissioner shall redeem at the amount paid therefor by the licensed wholesale or retail dealer any unused stamps issued under the provisions of this chapter, which are presented to him or her at his or her office in Montpelier.
32 V.S.A. § 586 — VT Code / Title 32 / Chapter 7 / Section 586
§ 586. Application
Status: in_force

The provisions of this subchapter shall not apply to funds established to account for proceeds from the sale of bonds; to the General Fund, the Transportation Fund, the Fish and Wildlife Fund, the Tobacco Litigation Settlement Fund; or to any federal revenue funds, trust funds, enterprise funds, internal service funds, or agency funds; or to public service enterprise funds established to implement provisions of 30 V.S.A. §§ 211 and 212a through 212f, the budget stabilization reserves created by sections 308 and 308a of this title, the Low-Level Radioactive Waste Fund created by 10 V.S.A. § 7013, the Lands and Facilities Trust Fund created by 3 V.S.A. § 2807, the Education Fund created by 16 V.S.A. § 4025, or the Vermont Housing and Conservation Trust Fund created by 10 V.S.A. § 312.
32 V.S.A. § 1762 — VT Code / Title 32 / Chapter 17 / Section 1762
§ 1762. Miscellaneous fees
Status: in_force

The Secretary of State shall fix and alter fees for copies, statements, filing, and other services where the amount of the fee is not otherwise fixed by law.
32 V.S.A. § 3654 — VT Code / Title 32 / Chapter 123 / Section 3654
§ 3654. Undivided estate of deceased person
Status: in_force

Undivided real estate of a deceased person shall be assessed to such person's estate or to his or her executor or administrator, or to the possessor thereof, until notice is given to the listers of the sale or division of the same and the names of the persons to whom it is transferred. When such estate is assessed to the estate, the executor or administrator shall pay the taxes assessed.
32 V.S.A. § 3262 — VT Code / Title 32 / Chapter 103 / Section 3262
§ 3262. Lien fees; service of process costs; electronic filing of liens
Status: in_force

(a) Notwithstanding section 502 of this title, the Commissioner may charge against any collection of any liability any related lien fees specified in subdivision 1671(a)(6) or subsection 1671(c) of this title and any related service of process costs awarded to the Department and paid by the Commissioner. Fees and costs collected under this section shall be credited to a special fund established and managed pursuant to chapter 7, subchapter 5 of this title and shall be available as payment for the fees of the clerk of the municipality and the costs of service.

(b) The Commissioner may file notice of any lien arising in favor of the State due to nonpayment of taxes with the clerk of a municipality in which the property subject to lien is located in electronic format, and such lien shall have the same force and effect as a lien filed in paper form.
32 V.S.A. § 164 — VT Code / Title 32 / Chapter 3 / Section 164
§ 164. Certified copies
Status: in_force

The Auditor shall be a certifying officer, and a certified copy of a record or paper belonging to the Auditor's Department or that is lodged there by law shall be admitted as evidence by the courts in any cause, civil or criminal. The Auditor shall furnish copies of records or papers upon being paid the legal fees for the copies by the person requesting the copies.
32 V.S.A. § 9202 — VT Code / Title 32 / Chapter 225 / Section 9202
§ 9202. Definitions
Status: in_force

As used in this chapter:

(1) “Commissioner” means the Commissioner of Taxes appointed under 3 V.S.A. § 2251 and the Commissioner's authorized representatives.

(2) “Person” means any individual, combination of individuals, firm, partnership, society, association, joint stock company, corporation, or any of the foregoing acting in a fiduciary or representative capacity, whether appointed by court or otherwise.

(3) “Hotel” means an establishment that holds itself out to the public by offering sleeping accommodations for a consideration, whether or not the major portion of its operating receipts is derived therefrom and whether or not the sleeping accommodations are offered to the public by the owner or proprietor or lessee, sublessee, mortgagee, licensee, or any other person or the agent of any of the foregoing. The term includes inns, motels, tourist homes and cabins, ski dormitories, ski lodges, lodging homes, rooming houses, furnished-room houses, boarding houses, and private clubs, as well as any building or structure or part thereof to the extent to which any such building or structure or part thereof in fact is held out to the public by offering sleeping accommodations for a consideration. As used in this chapter, the term includes “short-term rental” as defined in 18 V.S.A. § 4301. The term shall not include the following:

(A) a hospital licensed under 18 V.S.A. chapter 43 or a nursing home, residential care home, assisted living residence, home for the terminally ill, therapeutic community residence as defined pursuant to 33 V.S.A. chapter 71, or independent living facility;

(B) any establishment operated by any state or U.S. agency or institution, except the Department of Forests, Parks and Recreation of the State of Vermont;

(C) an establishment operated by a nonprofit corporation or association organized and operated exclusively for religious, charitable, or educational purposes, one or more that, in furtherance of any of the purposes for which it was organized, operates a hotel as defined herein; and

(D) a continuing care retirement community certified under 8 V.S.A. chapter 151.

(4) “Operator” means any person, or his or her agent, operating a hotel, whether as owner or proprietor or lessee, sublessee, mortgagee, licensee, or otherwise; and any person, or his or her agent, charging for a taxable meal or alcoholic beverage; and any person, or his or her agent, engaged in both of the foregoing activities. The term “operator” shall include booking agents and taxable meal facilitators. In the event that an operator is a corporation or other entity, the term “operator” shall include any officer or agent of such corporation or other entity who, as an officer or agent of the corporation, is under a duty to pay the gross receipts tax to the Commissioner as required by this chapter.

(5) “Occupant” means a person who, for a consideration, uses, possesses, or has a right to use or possess any room or rooms in a hotel under any lease, concession, permit, right of access, license, or agreement. The term shall not include a permanent resident.

(6) “Occupancy” means the use or possession, or the right to the use or possession, of any room or rooms in a “hotel” for any purpose, or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of a room or rooms. The term shall not include occupancy by a “permanent resident,” or by an employee of an operator when such occupancy is granted to the employee as remuneration for his or her employment, or any occupancy furnished in a summer camp for children.

(7) “Permanent resident” means any occupant who has occupied any room or rooms in a “hotel” for at least 30 consecutive days.

(8) “Rent” means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property or services of any kind or nature, and also any amount for which the occupant is liable for the occupancy without any deduction therefrom whatsoever, and any monies received in payment for time-share rights at the time of purchase; provided, however, that such money received shall not be considered rent and thus not taxable if a deeded interest is granted to the purchaser for the time-share rights. The term “rent” shall include all amounts collected by booking agents except the tax required to be collected under this chapter. The term “rent” shall not include rental charges for living quarters, sleeping, or household accommodations to any student necessitated by attendance at a school as defined herein.

(9) “School” means an incorporated nonstock educational institution, including an institution empowered to confer educational, literary, or academic degrees, that has a regular faculty, curriculum, and organized body of pupils or students in attendance throughout the usual school year; that keeps and furnishes to students and others records required and accepted for entrance to a school of secondary, collegiate, or graduate rank; no part of the earnings of which inure to the benefit of any individual.

(10) “Taxable meal” means:

(A) Any food or beverage furnished within the State by a restaurant for which a charge is made, including admission, delivery or other facilitator charge, and minimum charges, whether furnished for consumption on or off the premises.

(B) Where furnished by other than a restaurant, any nonprepackaged food or beverage furnished within the State and for which a charge is made, including admission, delivery or other facilitator charge, and minimum charges, whether furnished for consumption on or off the premises. Fruits, vegetables, candy, flour, nuts, coffee beans, and similar unprepared grocery items sold self-serve for take-out from bulk containers are not subject to tax under this subdivision (10).

(C) Regardless where sold and whether or not prepackaged:

(i) sandwiches of any kind except frozen;

(ii) food or beverage furnished from a salad bar;

(iii) heated food or beverage; and

(iv) food or beverage sold through a vending machine.

(D) “Taxable meal” does not include:

(i) Food or beverage, other than that taxable under subdivision (C) of this subdivision (10), that is a grocery-type item furnished for take-out: whole pies or cakes; loaves of bread; single-serving bakery items sold in quantities of three or more; delicatessen and nonprepackaged candy sales by weight or measure, except party platters; whole uncooked pizzas; pint or larger closed containers of ice cream or frozen confection; eight ounce or larger containers of salad dressings or sauces; maple syrup; quart or larger containers of cider or milk.

(ii) Food or beverage, including that described in subdivision (C) of this subdivision (10) or alcoholic beverages:

(I) served or furnished on the premises of a nonprofit corporation or association organized and operated exclusively for religious or charitable purposes, in furtherance of any of the purposes for which it was organized, with the net sales revenues of the food or beverage or alcoholic beverages to be used exclusively for the purposes of the corporation or association;

(II) served or furnished on the premises of a school as defined herein;

(III) served or furnished on the premises of any institution of the State, political subdivision thereof, or of the United States to inmates and employees of such institutions;

(IV) prepared by the employees thereof and served in any hospital licensed under 18 V.S.A. chapter 43;

(V) furnished by any person while transporting passengers for hire by train, bus, or airplane, if furnished on any train, bus, or airplane;

(VI) furnished by any person while operating a summer camp for children, in such camp;

(VII) sold by nonprofit organizations at bazaars, fairs, picnics, church suppers, or similar events to the extent of four such events of a day's duration, held during any calendar year; provided, however, where sales are made at such events by an organization required to have a meals and rooms registration license or otherwise required to have a license because its selling events are in excess of the number permitted, the sale of such food or beverage or alcoholic beverages shall constitute sales made in the regular course of business and are not exempted from the Vermont meals and rooms gross receipts tax;

(VIII) furnished to any employee of an operator as remuneration for his or her employment;

(IX) provided to the elderly pursuant to the Older Americans Act, 42 U.S.C. chapter 35, subchapter III;

(X) purchased under the USDA Supplemental Nutrition Assistance Program (SNAP);

(XI) served or furnished on the premises of a continuing care retirement community certified under 8 V.S.A. chapter 151; or

(XII) prepared and served by the employees, volunteers, or contractors of any nursing home, residential care home, assisted living residence, home for the terminally ill, therapeutic community residence as defined pursuant to 33 V.S.A. chapter 71, or independent living facility; provided, however, that “contractor” under this subdivision (10)(D) excludes meals or alcoholic beverages provided by a restaurant as defined by subdivision (15) of this section when those meals or alcoholic beverages are not otherwise available generally to residents of the facility.

(iii) Food or beverage purchased for resale, provided that at the time of sale the purchaser provides the seller an exemption certificate in a form approved by the Commissioner. However, when the food or beverage purchased for resale is subsequently resold, the subsequent purchase does not come within this exemption unless the subsequent purchase is also for resale and an exemption certificate is provided.

(iv) Cannabis or cannabis products as defined under 7 V.S.A. § 831.

(v) Alcoholic beverages produced or manufactured by the restaurant or operator and sold in sealed containers for consumption off premises, provided the restaurant or operator is licensed to sell alcohol by the Department of Liquor and Lottery pursuant to 7 V.S.A. chapter 9.

(11)(A) “Alcoholic beverages” has the same meaning as defined in 7 V.S.A. § 2 when served for immediate consumption.

(B) “Alcoholic beverages” shall be exempt from the tax imposed under section 9241 of this chapter when:

(i) produced or manufactured by a restaurant or operator and sold in sealed containers for consumption off premises, provided the restaurant or operator is licensed to sell alcohol by the Department of Liquor and Lottery pursuant to 7 V.S.A. chapter 9; or

(ii) served under the circumstances enumerated in subdivision (10)(D)(ii) of this section under which food or beverages or alcoholic beverages are excepted from the definition of “taxable meal.”

(12) “Food or beverage” means any substance used by humans for food, drink, confectionery, or condiment, except alcoholic beverages.

(13) “Heated food or beverage” means any food or beverage prepared for sale in a heated condition by, for example, cooking, microwaving, or warming by infrared lights, steam tables, or other heating devices. Food is considered heated regardless of cooling to air temperature that incidentally occurs. Bakery products that are sold still warm from initial baking are not heated foods unless a heat source is applied to maintain them for sale in a heated condition.

(14) “Prepackaged” means packaged off the premises of the operator, whether packaged in single servings or larger quantities, and sold in the original unopened container; or packaged on the premises and sold in the unopened package provided the operator sells for resale at least 80 percent of all items packaged in the same type and size of packaging.

(15) “Restaurant” means:

(A) An establishment from which food or beverage of the type for immediate consumption is sold or for which a charge is made, including a cafe, cafeteria, dining room, diner, lunch counter, snack bar, private or social club, bar, tavern, street vendor, or person engaged in the business of catering.

(B) An establishment 80 percent or more of whose total sales of food and beverage in the previous taxable year were, or in the first taxable year are reasonably projected to be, of alcoholic beverages, food, and beverage that are taxable under subdivision (10)(C) of this section and food and beverage that are taxable under subdivision (10)(B) and are not exempt under subdivision (10)(D) of this section.

(C) “Restaurant” shall not include a snack bar on the premises of a retail grocery or “convenience” store.

(16) “Salad bar” means any counter, stand, table, or other display of salads and other foods at which the customer may handle, cook, cut, mix, or dispense, in a nonpackaged state, the food displayed.

(17) “Snack bar” means a counter with no seating at which prepared food is offered only for self-service.

(18) “Independent living facility” means a congregate living environment, however named, for profit or otherwise, that meets the definitions of housing complexes for older persons as enumerated in 9 V.S.A. § 4503(b) and (c), or housing programs designed to meet the needs of individuals with a disability as defined in 9 V.S.A. § 4501(2) and (3).

(19) “Vending machine” means a machine operated by coin, currency, credit card, slug, token, coupon, or similar device that dispenses food or beverages.

(20) “Booking agent” means a person who facilitates the rental of an occupancy and collects rent for an occupancy and who has the right, access, ability, or authority, through an internet transaction or any other means, to offer, reserve, book, arrange for, remarket, distribute, broker, resell, or facilitate an occupancy that is subject to the tax under this chapter.

(21) “Taxable meal facilitator” means a person who facilitates the sale and collects the charge for a taxable meal or alcoholic beverage through an internet transaction or any other means.
32 V.S.A. § 3332 — VT Code / Title 32 / Chapter 105 / Section 3332
§ 3332. Application; approval criteria
Status: in_force

(a) Application.

(1) A business may apply for an incentive in one or more years of an award period by submitting an application to the Council in the format the Council specifies for that purpose.

(2) For each award year the business applies for an incentive, the business shall:

(A) specify a payroll performance requirement;

(B) specify a jobs performance requirement or a capital investment performance requirement, or both; and

(C) provide any other information the Council requires to evaluate the application under this subchapter.

(b) Mandatory criteria. The Council shall not approve an application unless it finds:

(1) Except as otherwise provided for an enhanced incentive for a business in a qualifying labor market area under section 3334 of this title, the new revenue the proposed activity would generate to the State would exceed the costs of the activity to the State.

(2) The host municipality welcomes the new business.

(3) Pursuant to a self-certification or other documentation the Council requires by rule or procedure, the business attests to the best of its knowledge:

(A) the business is not a named party to an administrative order, consent decree, or judicial order issued by the State or a subdivision of the State, or if a named party, that the business is in compliance with the terms of such an order or decree;

(B) the business complies with applicable State laws and rules; and

(C) the proposed economic activity would conform to applicable town and regional plans and with applicable State laws and rules.

(4) If the business proposes to expand within a limited local market, an incentive would not give the business an unfair competitive advantage over other Vermont businesses in the same or similar line of business and in the same limited local market.

(5) But for the incentive, the proposed economic activity:

(A) would not occur; or

(B) would occur in a significantly different manner that is significantly less desirable to the State.
32 V.S.A. § 4771 — VT Code / Title 32 / Chapter 133 / Section 4771
§ 4771. Warrant for collection of taxes
Status: in_force

A District judge may issue a warrant for the collection of taxes other than State and county taxes, although he or she is liable to pay a part of such tax. Collectors shall have the same powers in the collection of such taxes as town collectors have in the collection of State taxes.
32 V.S.A. § 8555 — VT Code / Title 32 / Chapter 211 / Section 8555
§ 8555. Reciprocal provisions
Status: in_force

If another state or country imposes upon or requires of a domestic insurance, surety, or guaranty company or its agents doing business therein, taxes exceeding those imposed by this State upon or required of foreign insurance, surety, or guaranty companies doing business herein, an insurance, surety, or guaranty company organized under the laws of such other state or country and its agents doing business in this State, shall be subject to taxes similar to those so imposed in such other state or country, and the same shall be imposed, required, and enforced as like taxes are under the laws of this State.
32 V.S.A. § 584 — VT Code / Title 32 / Chapter 7 / Section 584
§ 584. Vermont Clean Water Affinity Card Program
Status: in_force

(a) The State Treasurer is hereby authorized to sponsor and participate in an Affinity Card Program for the benefit of water quality improvement in this State upon his or her determination that such a Program is feasible and may be procured at rates and terms in the best interests of the cardholders.

(b) In selecting an affinity card issuer, the Treasurer shall consider the issuer's record of investments in the State and shall take into consideration program features that will enhance the promotion of the State-sponsored affinity card, including consumer-friendly terms, favorable interest rates, annual fees, and other fees for using the card.

(c) The net proceeds of the State fees or royalties generated by the Vermont Clean Water Affinity Card Program shall be transmitted to the State and shall be deposited into the Clean Water Fund under 10 V.S.A. § 1388 to provide financial incentives to encourage farmers in Vermont to implement agricultural practices that improve soil health, enhance crop resilience, or reduce agricultural runoff to waters.

(d) The State shall not assume any liability for lost or stolen credit cards nor any other legal debt owed to the financial institutions.

(e) The State Treasurer is authorized to adopt such rules as may be necessary to implement the Vermont Clean Water Affinity Card Program.
32 V.S.A. § 1711 — VT Code / Title 32 / Chapter 17 / Section 1711
§ 1711. County clerks
Status: in_force

County clerks shall receive the same fees as town clerks in the matter of vital registrations.
32 V.S.A. § 461 — VT Code / Title 32 / Chapter 7 / Section 461
§ 461. Disbursements on Commissioner's warrants
Status: in_force

The Treasurer shall not disburse monies from the State Treasury except upon warrants issued by the Commissioner of Finance and Management, unless otherwise provided.
32 V.S.A. § 5830f — VT Code / Title 32 / Chapter 151 / Section 5830f
§ 5830f. Vermont child tax credit
Status: in_force

(a) A resident individual or part-year resident individual who is entitled to a child tax credit under the laws of the United States or who would have been entitled to a child tax credit under the laws of the United States but for the fact that the individual or the individual's spouse does not have a taxpayer identification number shall be entitled to a refundable credit against the tax imposed by section 5822 of this title for the taxable year. The total credit per taxable year shall be in the amount of $1,000.00 per qualifying child, as defined under 26 U.S.C. § 152(c) but notwithstanding the taxpayer identification number requirements under 26 U.S.C. § 24(e) and (h)(7), who is six years of age or younger as of the close of the calendar year in which the taxable year of the taxpayer begins. For a part-year resident individual, the amount of the credit shall be multiplied by the percentage that the individual's income that is earned or received during the period of the individual's residency in this State bears to the individual's total income. An otherwise eligible individual shall be entitled to the credit under this section without regard for the laws of the United States pertaining to the amount of federal child tax credit that may be refunded.

(b) Notwithstanding subsection (a) of this section, the amount of the credit per child under this section shall be reduced, but not below zero, by $20.00 for each $1,000.00, or fraction thereof, by which the individual's adjusted gross income exceeds $125,000.00, irrespective of the individual's filing status. For purposes of this subsection, spouses filing jointly shall be considered an individual.

(c) Notwithstanding any provision of law to the contrary, the refundable credit and its payment authorized under this section shall be treated in the same manner as the federal Earned Income Tax Credit and shall not be considered as assets, income, or resources to the same extent the credit and its payment would be disregarded pursuant to 26 U.S.C. § 6409 and the general welfare doctrine for purposes of determining eligibility for benefits or assistance, or the amount or extent of those benefits or assistance, under any State or local program, including programs established under 33 V.S.A. § 3512 and chapters 11, 17, 19, 21, 25, and 26. This subsection shall only apply to the extent that it does not conflict with federal law relating to the benefit or assistance program and that any required federal approval or waiver is first obtained for that program.

[Subsection (d) effective when contingency met.]

(d)(1) The Commissioner shall establish a program to make advance quarterly payments of the credit under this section during the calendar year that, in the aggregate, equal 50 percent of the annual amount of the credit allowed to each individual for the taxable year. The quarterly payments made to an individual during the calendar year shall be in equal amounts, except that the Commissioner may modify the quarterly amount upon receipt of any information furnished by the individual that allows the Commissioner to determine the annual amount. The remaining 50 percent of the annual amount of the credit allowed to each individual shall be determined at the time of filing a Vermont personal income tax return for the taxable year pursuant to section 5861 of this title.

(2) The Commissioner shall provide a process by which individuals may elect not to receive advance payments under this subsection.
32 V.S.A. § 404 — VT Code / Title 32 / Chapter 7 / Section 404
§ 404. Returned payments; penalty
Status: in_force

(a) Agencies and departments of State government may assess a penalty of $20.00 against the issuer for each payment for amounts due in the form of a check, draft, electronic payment, or other acceptable forms of payment that have been dishonored for lack of funds or credit to pay the same.

(b) Such penalty collected shall be credited to a special fund established and managed pursuant to chapter 7, subchapter 5 of this title, or to another budgeted fund other than the General Fund, and shall be available to the agency or department to offset the costs of collecting the amount owed.
32 V.S.A. § 4878 — VT Code / Title 32 / Chapter 133 / Section 4878
§ 4878. Effect on powers of tax collectors
Status: in_force

The provisions of this article shall in no way abridge or enlarge the powers of the collectors as to any method or proceeding provided by existing law as to the collection of delinquent taxes.
32 V.S.A. § 3415 — VT Code / Title 32 / Chapter 121 / Section 3415
§ 3415. Legislative intent [Effective January 1, 2029]
Status: in_force

It is the intent of the General Assembly in adopting this subchapter to create regional assessment districts so that:

(1) properties on grand lists are regularly reappraised;

(2) property data collection is consistent and standardized across the State; and

(3) property valuation is conducted by trained and certified individuals and firms.
32 V.S.A. § 4843 — VT Code / Title 32 / Chapter 133 / Section 4843
§ 4843. Collection fees
Status: in_force

When the person so notified fails to pay such tax pursuant to notice, the collector may collect the same of such person and shall be entitled to $0.10 per mile for necessary travel to be collected with such tax and computed as in the service of process by sheriffs.
32 V.S.A. § 701 — VT Code / Title 32 / Chapter 9 / Section 701
§ 701. General appropriation bill
Status: in_force

When the budget has been submitted to the General Assembly, it shall be immediately referred to the Committee on Appropriations, which shall at once proceed to consider the same and as soon as possible thereafter prepare a bill that shall be known as the “general appropriation bill” and introduce the same forthwith for action by the General Assembly. Such bill shall provide appropriations for the maintenance and operation of all departments of the State.
32 V.S.A. § 3113a — VT Code / Title 32 / Chapter 103 / Section 3113a
§ 3113a. Abandoned property; satisfaction of tax liabilities
Status: in_force

The Commissioner may request from the Office of the Treasurer the names and Social Security or federal identification numbers of apparent owners of presumed abandoned property prior to notice being given pursuant to 27 V.S.A. chapter 18, subchapter 5. If any apparent owner owes taxes to the State, the Commissioner, after notice to the owner, may request and the Treasurer shall transfer the abandoned property of the owner to the Department for setoff of the taxes owed. The notice shall advise the owner of the action being taken and the right to appeal the setoff if the tax debt is not the owner'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.
32 V.S.A. § 4961 — VT Code / Title 32 / Chapter 133 / Section 4961
§ 4961. Assessment of tax
Status: in_force

(a) A State tax determined pursuant to this section is hereby annually assessed upon the grand list of the gore in Chittenden County and upon the grand list of the Town of Glastenbury in the County of Bennington and of the unorganized Town of Somerset in the County of Windham.

(b) Annually, on or before August 1, the Supervisor of Buel's Gore shall call a meeting of the residents of the Gore for the purpose of presenting the proposed budget and tax rate for the Gore for the ensuing year and inviting discussion thereon. Notice of the meeting shall be sent by first-class mail to all residents of the Gore at least 14 days before the meeting. The meeting shall be held at a place within the Gore or within a town that adjoins the Gore. Included with the notice shall be an itemized proposed budget that shall, in the judgment of the Supervisor, cover the education, road maintenance, and general government costs within the Gore. Also included with the notice shall be proposed tax rates consistent with the budget. Annually, on or before September 10, the Supervisor shall adopt a budget and tax rate and notify the residents and appraisers for the Gore.

(c) Annually, on or before August 1, the Supervisors of Glastenbury and Somerset shall each present the proposed budget and tax rate for the town for the ensuing year. Upon a finding by the Commissioner of Taxes before September 10 that the budget and tax rate are reasonable and show no obvious irregularities, the Commissioner shall approve the budget and tax rate, and the Supervisor shall then adopt the budget and tax rate and notify the residents of the town. If the Commissioner does not approve the budget and tax rate by September 10, the budget shall remain the same as the budget for the prior year, and the Supervisor shall so notify the residents of the town.
32 V.S.A. § 4087 — VT Code / Title 32 / Chapter 129 / Section 4087
§ 4087. Notice to taxpayer of list prepared under preceding section
Status: in_force

When the list of a person has been made under the provisions of section 4086 of this title, he or she shall be notified thereof by the listers on or before 14 days from the day on which the listers will meet to hear grievances of such persons by a written notice delivered to him or her personally, or left at his or her last usual place of abode, if a resident, or if a nonresident, mailed to his or her last known residence.
32 V.S.A. § 4872 — VT Code / Title 32 / Chapter 133 / Section 4872
§ 4872. Installment dates; discounts
Status: in_force

In a town so voting to collect taxes on real and personal property in installments, all such taxes assessed on the grand list shall be due and payable in such installments as the town may vote, not to exceed four in number, payable to the town treasurer or collector. A taxpayer who pays each installment in full on or before the due date thereof shall be entitled to such rate of discount as the town may vote for the payment of each installment. No discount on any installment shall be allowed unless such installment shall be paid on or before the due date thereof. A taxpayer may anticipate subsequent installments and pay the same and shall be entitled to the proper rate of discount applicable at the time of payment. However, in towns where the annual settlement with the auditors is had on January 1, the fourth installment payment shall be due on December 31 preceding.
32 V.S.A. § 4044 — VT Code / Title 32 / Chapter 129 / Section 4044
§ 4044. Appraisal of personalty on April 1
Status: in_force

Unless otherwise provided, the taxable personal estate contained in the inventory shall be appraised by the listers at its fair market value on April 1.
32 V.S.A. § 3691 — VT Code / Title 32 / Chapter 123 / Section 3691
§ 3691. General rule
Status: in_force

Taxable tangible personal estate shall be set in the list to the last owner thereof on April 1 in each year, in the town, village, school, and fire district where such property is situated, with the exception that such personal estate situated within this State owned by persons residing outside the State or by persons unknown to the listers shall be set in the list to the person having the same in charge, in the town, village, school, and fire district where the same is situated and shall be holden for all taxes assessed on such list. However, tangible personal estate owned by nonresident persons or corporation, and used in this State by the State or a department or institution thereof, under lease, contract or other agreement, written or oral, may be set in the list in the town where so used, to such nonresident owner.
32 V.S.A. § 621 — VT Code / Title 32 / Chapter 7 / Section 621
§ 621. Statement of purpose
Status: in_force

It is the purpose of this subchapter to establish a procedure by which the pension benefits of a public employee convicted of certain crimes may be forfeited. Honorable public service is a condition precedent for a public employee to receive retirement benefits, and any public employee who is convicted of any of the designated crimes relating to his or her public office shall be considered to have served dishonorably, and his or her retirement benefits may be subject to forfeiture.
32 V.S.A. § 7905 — VT Code / Title 32 / Chapter 207 / Section 7905
§ 7905. Bundled transactions
Status: in_force

(a) Except as provided in subsection (b) of this section, a retail sale of a bundled transaction that includes cannabis or a cannabis product is subject to the cannabis excise tax imposed by this chapter on the entire sales price of the bundled transaction. If there is a conflict with the bundling transaction provisions applicable to another tax type, this section shall apply.

(b) If the sales price is attributable to products that are taxable and products that are not taxable under this chapter, the portion of the price attributable to the products that are nontaxable is subject to the tax imposed by this chapter unless the retailer or integrated licensee can identify by reasonable and verifiable standards the portion that is not subject to tax from its books and records that are kept in the regular course of business, and any discounts applied to the bundle must be attributed to the products that are nontaxable under this chapter.

(c) As used in this section, “bundled transaction” means:

(1) the retail sale of two or more products where the products are otherwise distinct and identifiable, are sold for one nonitemized price, and at least one of the products is or contains cannabis; or

(2) cannabis or a cannabis product that is provided free of charge with the required purchase of another product.
32 V.S.A. § 9603 — VT Code / Title 32 / Chapter 231 / Section 9603
§ 9603. Exemptions
Status: in_force

The following transfers are exempt from the tax imposed by this chapter:

(1) Transfers recorded prior to January 1, 1968.

(2) Transfers of property to the United States of America; the State of Vermont; or any of their instrumentalities, agencies, or subdivisions.

(3) Transfers directly to the obligee to secure a debt or other obligation.

(4) Transfers that, without additional consideration, confirm or correct a transfer previously recorded.

(5) Transfers between two spouses, or parent and child or child's spouse, or grandparent and grandchild or grandchild's spouse, without actual consideration therefor; and also transfers in trust or by decree of court to the extent of the benefit to the donor or one or more of the related persons named in this subdivision; and transfers from a trust named in this subdivision conveying or releasing the property free of trust as between those related persons and without actual consideration therefor.

(6) Transfers to effectuate a mere change of identity or form of ownership or organization where there is no change in beneficial ownership.

(7) Transfers directly to the obligor of release of property that is security for a debt or other obligation when such debt or other obligation has been fully satisfied.

(8) Transfers of partition.

(9) Transfers made pursuant to mergers or consolidations of corporations pursuant to which transfer no gain or loss is recognized under the Internal Revenue Code, and bona fide transfers to shareholders of corporations in connection with the complete dissolution thereof, except where the Commissioner finds that a major purpose of such dissolution is to avoid the property transfer tax.

(10) Transfers made by a subsidiary corporation to its parent corporation for no consideration other than cancellation or surrender of the subsidiary's stock.

(11) Transfers made to a corporation at the time of its formation pursuant to which transfer no gain or loss is recognized under 26 U.S.C. § 351, except where the Commissioner finds that a major purpose of such transaction is to avoid the property transfer tax.

(12) Transfers made to, or made by, a local development corporation as defined under 10 V.S.A. § 212(10).

(13) Transfers made to, or made by, an authority established pursuant to 10 V.S.A. chapter 12.

(14)(A) Transfers to organizations qualifying under 26 U.S.C. § 501(c)(3), as amended, and that prior to the transfer have been determined to meet the “public support” test of 26 U.S.C. § 509(a)(2), as amended, provided one of the stated purposes of the organization is to acquire property or rights and less than fee interest in property in order to preserve farmland or open-space land, and provided that the property transferred, or rights and interests in the property, will be held by the organization for this purpose. As used in this section, “farmland” means real estate that will be actively operated or leased as part of a farm enterprise, including dwellings and agricultural structures, and “open-space land” means land without structures thereon.

(B) Transfers to organizations qualifying under 26 U.S.C. § 501(c)(3), as amended, and that prior to the transfer have been determined to meet the “public support” test of 26 U.S.C. § 509(a)(1), as amended, shall not be exempt from tax, but the tax shall be deferred, provided one of the stated purposes of the organization is to acquire property or rights and less than fee interest in property in order to preserve farmland or open-space land, and provided that the property transferred, or rights and interests in the property, will be held by the organization for this purpose. Any transferee organization for which tax is deferred under this subdivision shall pay the deferred tax upon later transfer by that organization of all or a part of the property or the development rights for that property, up to a maximum of the consideration received for such later transfers.

(C)(i) Transfers from one organization qualifying under 26 U.S.C. § 501(c)(3), as amended, to another organization qualifying under 26 U.S.C. § 501(c)(3), provided the organizations are related organizations and the Commissioner does not determine that a major purpose of the transaction is to avoid the tax imposed under this chapter. As used in this subdivision (C), “related organizations” means one organization holds 50 percent or more of the membership interest of the other organization or one organization appoints or elects, including the power to remove and replace, 50 percent or more of the members of the other organization's governing body.

(ii)(I) Notwithstanding subdivision (i) of this subdivision (C), a transferee organization that receives property in a transfer exempt under subdivision (i) of this subdivision (C) shall pay the tax imposed under this chapter on the value of the property transferred if:

(aa) not more than three years after the date of the first transfer, the transferee subsequently transfers any portion of the property;

(bb) the second transfer is not exempt under subdivision (i) of this subdivision (C) as a transfer between related organizations; and

(cc) the Commissioner determines that a major purpose of the transaction is to avoid the tax imposed under this chapter.

(II) The tax imposed under this subdivision (C)(ii) on the value of the property transferred at the time of the first transfer shall be due not later than 30 days after the second transfer and shall apply in addition to any tax due under this chapter from the subsequent transferee on the second transfer.

(15) Transfers made to a partnership at the time of its formation, pursuant to which transfer no gain or loss is recognized under 26 U.S.C. § 721, except where the Commissioner finds that a major purpose of such transaction is to avoid the property transfer tax.

(16) Transfers made by a partnership to a partner in connection with a complete dissolution of the partnership, pursuant to which transfer no gain or loss is recognized under the Internal Revenue Code, except where the Commissioner finds that a major purpose of such dissolution is to avoid the property transfer tax.

(17) Transfers of utility line easements to a public utility or a municipality for a consideration of $500.00 or less.

(18) Transfers between the obligor and the primary obligee arising out of a foreclosure proceeding or conveyance in lieu of foreclosure.

(19) Transfers under a court judgment decreeing the disposition of real estate of the parties to a civil marriage to the extent of the property interests conveyed to either of the parties.

(20) Transfers made to organizations qualifying under 26 U.S.C. § 501(c)(3) or to a wholly owned subsidiary corporation of such an organization, provided one of the stated purposes of the transferee is:

(A) to acquire property in order to preserve housing for families with low income;

(B) to operate a statewide public television station and provided that the property transferred will be held by the transferee for this purpose; or

(C) to act as a food clearinghouse in order to reduce the incidence of hunger in Vermont and provided that the property transferred will be held by the transferee for this purpose.

(21) Transfers made to a corporation qualifying as a limited equity cooperative under the Cooperative Housing Ownership Act, provided the property in the hands of the transferee will be used to provide housing for persons or households of low or moderate income.

(22) Transfers to an organization qualifying under 26 U.S.C. § 501(c)(2), provided the organization is controlled exclusively by an organization or organizations described in subdivision (14) of this section, and provided such transfer is for the purposes described in that subdivision.

(23) Transfers of leasehold or fee interests made to individuals with low income by organizations qualifying under 26 U.S.C. § 501(c)(3) and having as its primary purpose the provision of housing to individuals with low income, or from a wholly owned subsidiary of the organization, when the transfer is made concurrently with the transfer of an improvement located on the leasehold or fee property, or is a renewal of the lease where the purpose of the lease is to provide affordable housing or to ensure the continued affordability of the housing, or both.

(24) Transfers made to a limited liability company at the time of its formation pursuant to which no gain or loss is recognized under the Internal Revenue Code, except where the Commissioner finds that a major purpose of such transaction is to avoid the property transfer tax.

(25) Transfers made by a limited liability company to a member in connection with a complete dissolution of the limited liability company, pursuant to which transfer no gain or loss is recognized under the Internal Revenue Code, except where the Commissioner finds that a major purpose of such dissolution is to avoid the property transfer tax.

(26) Transfers of controlling interests in a person with a fee interest in property if the transfer of the property would qualify for exemption if accomplished by deed of the property between the parties to the transfer of the controlling interest.

(27)(A) Transfers of abandoned dwellings that the transferee certifies will be rehabilitated for occupancy as principal residences and not as short-term rentals as defined under 18 V.S.A. § 4301(a)(14), provided the rehabilitation is completed and occupied not later than three years after the date of the transfer. If three years after the date of transfer the rehabilitation has not been completed and occupied, then the tax imposed by this chapter shall become due.

(B) As used in this subdivision (27):

(i) “Abandoned” means real estate owned by a municipality and acquired through condemnation or a tax sale, provided the real estate has substandard structural or housing conditions, including unsanitary and unsafe dwellings and deterioration sufficient to constitute a threat to human health, safety, and public welfare.

(ii) “Completed” means rehabilitation of a dwelling to be fit for occupancy as a principal residence.

(iii) “Principal residence” means a dwelling occupied by a resident individual as the individual's domicile during the taxable year and for a property owner, owned, or for a renter, rented under a rental agreement other than a short-term rental as defined under 18 V.S.A. § 4301(a)(14).

(iv) “Rehabilitation” means extensive repair, reconstruction, or renovation of an existing dwelling beyond normal and ordinary maintenance, painting, repairs, or replacements, with or without demolition, new construction, or enlargement.

(28) Transfers of a new mobile home, as that term is defined in 10 V.S.A. § 6201(1), that:

(A) bears a label evidencing, at a minimum, greater energy efficiency under the ENERGY STAR Program established in 42 U.S.C. § 6294a; or

(B) is certified as a Zero Energy Ready Home by the U.S. Department of Energy.
32 V.S.A. § 4085 — VT Code / Title 32 / Chapter 129 / Section 4085
§ 4085. Notice to taxpayers on nonreturn of inventory
Status: in_force

When the list of a person has been made under the provisions of section 4084 of this title, he or she shall be notified thereof by the listers on or before 14 days from the day fixed by law on or before which abstracts of individual lists shall be completed and lodged in the town clerk's office by a written notice delivered to him or her personally, or by certified mail or left at his or her last and usual place of abode, if a resident, or if a nonresident, mailed to him or her at his or her last known residence. The notice to a corporation shall be delivered personally or by certified mail to the officer whose duty it is to make the inventory.
32 V.S.A. § 5402b — VT Code / Title 32 / Chapter 135 / Section 5402b
§ 5402b. Statewide education tax yields; recommendation of the Commissioner [Effective until July 1, 2027; see also 32 @ § 5402b effective July 1, 2027 set out below]
Status: in_force

(a) Annually, not later than December 1, the Commissioner of Taxes, after consultation with the Secretary of Education, the Secretary of Administration, and the Joint Fiscal Office, shall calculate and recommend a property dollar equivalent yield, an income dollar equivalent yield, and a nonhomestead property tax rate for the following fiscal year. In making these calculations, the Commissioner shall assume:

(1) the homestead base tax rate in subdivision 5402(a)(2) of this title is $1.00 per $100.00 of equalized education property value;

(2) the applicable percentage in subdivision 6066(a)(2) of this title is 2.0;

(3) the statutory reserves under 16 V.S.A. § 4026 and this section were maintained at five percent;

(4) the percentage change in the average education tax bill applied to nonhomestead property and the percentage change in the average education tax bill of homestead property and the percentage change in the average education tax bill for taxpayers who claim a credit under subsection 6066(a) of this title are equal;

(5) the equalized education grand list is multiplied by the statewide adjustment in calculating the property dollar equivalent yield; and

(6) the nonhomestead rate is divided by the statewide adjustment.

(b) For each fiscal year, the property dollar equivalent yield and the income dollar equivalent yield shall be the same as in the prior fiscal year, unless set otherwise by the General Assembly.

(c) Annually, on or before December 1, the Joint Fiscal Office shall prepare and publish an official, annotated copy of the Education Fund Outlook. The Emergency Board shall review the Outlook at its meetings. As used in this section, “Education Fund Outlook” means the projected revenues and expenses associated with the Education Fund for the following fiscal year, including projections of different categories of educational expenses and costs.

(d) Along with the recommendations made under this section, the Commissioner shall include the range of per pupil spending between all districts in the State for the previous year.

(a) Annually, not later than December 1, the Commissioner of Taxes, after consultation with the Secretary of Education, the Secretary of Administration, and the Joint Fiscal Office, shall calculate and recommend the statewide education property tax rate pursuant to subsection 5402(a) of this chapter and the supplemental district spending yield for the following fiscal year. In making these calculations, the Commissioner shall assume the statutory reserves are maintained at five percent pursuant to 16 V.S.A. § 4026, the amounts in the Supplemental District Spending Reserve are unavailable for any purpose other than that specified in 16 V.S.A. § 4032(b), and the statewide education property tax rate is divided by the statewide adjustment.

(b) For each fiscal year, the supplemental district spending yield shall be the same as in the prior fiscal year unless set otherwise by the General Assembly.

(c) Annually, on or before December 1, the Joint Fiscal Office shall prepare and publish an official, annotated copy of the Education Fund Outlook. The Emergency Board shall review the Outlook at its meetings. As used in this section, “Education Fund Outlook” means the projected revenues and expenses associated with the Education Fund for the following fiscal year, including projections of different categories of educational expenses and costs.

(d) Along with the recommendations made under this section, the Commissioner shall include:

(1) the base amount as defined in 16 V.S.A. § 4001(16);

(2) for each school district, the estimated long-term membership, weighted long-term membership, and aggregate adjusted equalized education property tax grand list of its municipal members;

(3) for each school district, the estimated aggregate adjusted equalized education property tax grand list of its municipal members per long-term membership;

(4) the estimated school district with the lowest taxing capacity; and

(5) the range of per pupil supplemental district spending between all districts in the State for the previous year.
32 V.S.A. § 5259 — VT Code / Title 32 / Chapter 133 / Section 5259
§ 5259. Municipality may acquire land on tax sale
Status: in_force

By the act of its mayor or selectboard, when a tax warrant is extended on any land in this State, the city or town by which the tax is assessed may become the purchaser at the tax sale thereof, if a bid not equal to the tax and costs is made at such sale. When a tax warrant is extended on a mobile home located in a mobile home park in proceedings initiated after notice pursuant to 10 V.S.A. § 6248(b), the municipality may purchase the mobile home or may sell the mobile home to the highest bidder at the sale, although the bid is less than the taxes and costs due the municipality. If there is a release or a potential release of a hazardous substance, as defined in 10 V.S.A. § 6602(16), upon land that a municipality purchases at tax sale, the municipality shall have the right, prior to the expiration of the redemption period, to enter onto the land for the purpose of assessing and remediation on the land.
32 V.S.A. § 7445 — VT Code / Title 32 / Chapter 190 / Section 7445
§ 7445. Copies of federal estate tax returns to be filed
Status: in_force

It shall be the duty of the executor of every person who may die a resident of Vermont or a nonresident with real estate or tangible personal property having an actual situs in Vermont to file with the Commissioner a duplicate of all federal estate tax returns that he or she is required to make to the federal authorities or, if no federal estate tax return is required, a pro forma federal estate tax return for the estate of a decedent with a Vermont estate tax liability shall be filed with the Commissioner.
32 V.S.A. § 9779 — VT Code / Title 32 / Chapter 233 / Section 9779
§ 9779. Deferred payment sales
Status: in_force

The Commissioner may provide by rule that the tax upon receipts from sales on the installment plan, seasonal sales, or deferred payment sales may be paid on the amount of each deferred payment and upon the date when the payment is received.
32 V.S.A. § 711 — VT Code / Title 32 / Chapter 9 / Section 711
§ 711. Approval of debt
Status: in_force

If a person as defined in 1 V.S.A. § 128, except a municipality as defined in 1 V.S.A. § 126, pays a majority of its operating expenses, as determined in accordance with Generally Accepted Accounting Principles, in any fiscal year with amounts appropriated by the State, either directly or indirectly as a pass-through from a State agency or department, and the person intends to incur any debt in that fiscal year in the cumulative principal amount greater than $1,000,000.00, including debt incurred through the issuance of bonds, notes, bank loans, mortgages, lease-purchase contracts, and capital leases, then the person shall notify and obtain the approval of the State Treasurer and the Governor prior to incurring the debt. For the purposes of this section, amounts appropriated by the State shall not include nondiscretionary federal funds known as special revenue funds as presented in the State's Annual Comprehensive Financial Report (ACFR).
32 V.S.A. § 3831 — VT Code / Title 32 / Chapter 125 / Section 3831
§ 3831. College, university, or fraternity property
Status: in_force

(a) Any real property acquired after April 1, 1941, by any college, university, or fraternity such as would be exempt from taxation under the provisions of section 3802 of this title shall be set to such institution in the grand list of the town or city in which such real property is located at the value fixed in the appraisal next preceding the date of acquisition of such property and taxed on such valuation. However, the voters of any town or city may at any legal meeting thereof vote to exempt such property from taxation, either in whole or in part. Except as provided under subsection (c) of this section, the value fixed on such property at such appraisal shall not be increased so long as the property is owned and used by such institution for other than commercial and investment purposes, whether or not improvements are made thereon.

(b) The provisions of subsection (a) of this section shall not exempt from county, town, or school taxes lands owned by a college and leased “as long as wood grows and water runs,” securing to the lessees the right of preemption, unless such lands were chartered as sequestered for the benefit of the college or became the property of the college prior to the organization of the town in which they lie.

(c) In the event of a general reappraisal of all property in the municipality completed after 1982, the appraisal value of property subject to subsection (a) of this section shall first be changed to an amount that yields a tax liability (computed with reference to the tax rate applicable to the first tax year based on the reappraisal) equal to the tax liability for such property for the tax year immediately preceding the reappraisal, provided that in the event the tax liability imposed on the majority of all taxable properties in the municipality increases in the first tax year based on the reappraisal, then any appraisal value of property subject to subsection (a) of this section shall be further changed to an amount that yields the tax liability computed above adjusted by the average percentage increase or decrease in the tax liability of all taxable properties in the municipality.

(d) As used in this section, the term “fraternity” shall also mean “sorority.”
32 V.S.A. § 5830g — VT Code / Title 32 / Chapter 151 / Section 5830g
§ 5830g. Vermont veteran tax credit
Status: in_force

(a) A resident individual or part-year resident individual who served in the uniformed services shall be entitled to a refundable credit against the tax imposed by section 5822 of this title for the taxable year.

(b) A taxpayer shall be eligible for the credit under this section provided the taxpayer has a discharge record, or other record of separation from active duty, verifying service in the uniformed services.

(c)(1) If the federal adjusted gross income of the taxpayer is less than or equal to $25,000.00, the amount of tax credit provided under this section shall be $250.00.

(2) If the federal adjusted gross income of the taxpayer is greater than $25,000.00 but less than $30,000.00, the amount of credit shall be $250.00 less $5.00 per $100.00 of federal adjusted gross income exceeding $25,000.00 of federal adjusted gross income.

(3) If the federal adjusted gross income of the taxpayer is $30,000.00 or greater, no amount of credit shall be provided under this section.
32 V.S.A. § 4984 — VT Code / Title 32 / Chapter 133 / Section 4984
§ 4984. County tax transmitted to supervisor
Status: in_force

When a county tax is assessed in Essex County, the County Treasurer shall transmit to the Supervisor for the unified towns and gores within Essex County a certified statement of the amount of such tax based on the grand list of such unified towns and gores as shown by the list filed annually under the provisions of section 4301 of this title. The Supervisor shall thereupon issue his or her warrant in favor of Essex County for the amount of such tax out of the funds received by him or her from the tax levied under the provisions of section 4981 of this title.
32 V.S.A. § 639 — VT Code / Title 32 / Chapter 7 / Section 639
§ 639. Limitation of actions; final judgments in criminal proceedings
Status: in_force

(a) A civil action under section 632 of this chapter for a violation of subsection 631(a) of this chapter may not be brought after the last to occur of:

(1) more than six years after the date on which the violation was committed; or

(2) more than three years after the date when facts material to the right of action are known or reasonably should have been known by the official within the Attorney General's office with responsibility to act in the circumstances, but in no event more than 10 years after the date on which the violation is committed.

(b) A civil action under this subchapter may be brought for activity prior to enactment if the limitations period set in subsection (a) of this section has not lapsed.

(c) If the State elects to intervene and proceed with an action brought under subsection 632(b) of this chapter, the State may file its own complaint or amend the complaint of a person who has brought an action pursuant to subsection 632(b). For statute of limitations purposes, any such pleading shall relate back to the filing date of the complaint of the person who originally brought the action, to the extent that the claim of the State arises out of the conduct, transactions, or occurrences set forth, or attempted to be set forth, in the prior complaint of that person.

(d) Notwithstanding any other general or special law, rule of procedure, or rule of evidence to the contrary, a final judgment rendered in favor of the State in any criminal proceeding charging false statements or fraud, whether upon a verdict after trial or upon a plea of guilty or nolo contendere, shall estop the defendant from denying the essential elements of the offense in any action that involves the same transaction as in the criminal proceeding and that is brought under section 632 of this chapter.
32 V.S.A. § 311 — VT Code / Title 32 / Chapter 5 / Section 311
§ 311. Retirement funds integrity report
Status: in_force

(a) The Governor shall include, as a part of the annual budget report required by section 306 of this title, a statement of the extent by which the recommended appropriations to the Teachers' Retirement Funds and to the Vermont Employees' Retirement Funds differ from the amounts as recommended by the Vermont Employees' Retirement System Retirement Board as provided by 3 V.S.A. § 471(n) and by the Teachers' Retirement System Board of trustees as provided by 16 V.S.A. § 1942(r) and Board estimates for current obligations for retiree health care costs. If the Governor's recommended appropriations are less than the amounts recommended by one or both of the boards of the two retirement systems for retirement obligations and retiree health care, the Governor shall set forth the long-term financial implications to the State of such shortfall and present a plan to achieve and preserve the fiscal integrity of the retirement funds of the retirement system or systems.

(b) At the request of the House or Senate Committee on Government Operations or on Appropriations, the State Treasurer and the Commissioner of Finance and Management shall present to the requesting committees the recommendations submitted under 3 V.S.A. § 471(n) and 16 V.S.A. § 1942(r).
32 V.S.A. § 3607 — VT Code / Title 32 / Chapter 123 / Section 3607
§ 3607. Orchard lands
Status: in_force

When the owner of land, cultivated or uncultivated, has planted the same to fruit trees, such land shall continue to be set in the list at the same valuation as similar land not so planted, but that is used for general agricultural purposes. Increase in the valuation of such land for taxation shall not be made for 15 years on account of trees growing thereon.
32 V.S.A. § 994 — VT Code / Title 32 / Chapter 13 / Section 994
§ 994. Recommendation regarding private bond volume cap
Status: reserved

The Treasurer shall, in coordination with the Secretary of Administration, the Secretary of Commerce and Community Development, and any bond issuing authority of the State or instrumentality of the State that is eligible to issue private activity bonds:

(1) annually survey the expected need for private activity bond allocations and provide recommendations to the Emergency Board prior to its meetings;

(2) maintain guidelines for allocation of private activity bonding capacity designed to maximize the availability of tax-exempt financing among various sectors of the Vermont economy with a focus on economic development, housing, education, redevelopment, public works, energy, waste management, waste and recycling collection, transportation, and other activities that benefit the citizens of Vermont which guidelines should support efforts and entities that increase the number of good-paying jobs in the State, promote economic development, support affordable housing, and affordable access to postsecondary education and training, and encourage the use of Vermont's human and natural resources in endeavors that maximize Vermont's comparative economic advantages, and be flexible enough to include new and innovative uses of private activity bonds, consistent with federal regulations and the Internal Revenue Code;

(3) on or before December 1 of each year, shall make recommendations to the Emergency Board on the allocation, including any amounts reserved for contingency allocations, of the State's private activity bond ceiling for the following calendar year to and among the constituted issuing authorities empowered to issue such bonds; and

(4) as required, or at the request of the Governor or the Emergency Board, make recommendations to the Governor or Emergency Board concerning assignments or reallocation of any unused portion of the ceiling subsequent to an allocation by the Emergency Board in a given year.
32 V.S.A. § 8141 — VT Code / Title 32 / Chapter 211 / Section 8141
§ 8141. Examination of documents
Status: in_force

The Commissioner may examine any book, record, or paper of a corporation or person required by this chapter to make returns and pay a tax, concerning any matter as to which information is required to carry out the provisions of this chapter.
32 V.S.A. § 9744 — VT Code / Title 32 / Chapter 233 / Section 9744
§ 9744. Property exempt from use tax
Status: in_force

(a) The following uses of property are not subject to the compensating use tax imposed under this chapter:

(1) property used by the purchaser in this State prior to June 1, 1969;

(2) property purchased and used outside the State by the user while a nonresident of this State, except in the case of tangible personal property that the user, in the performance of a contract, incorporates into real property located in the State;

(3) property or services to the extent that a retail sales or use tax was legally due and paid thereon, without any right to a refund or credit thereof, to any other state or jurisdiction within any other state but only when it is shown that the other state or jurisdiction allows a corresponding exemption with respect to the sale or use of tangible personal property or services upon which such a sales tax or compensating use tax was paid to this State; to the extent that the tax imposed by this chapter is at a higher rate than the rate of tax in the first taxing jurisdiction, this exemption shall be inapplicable and the tax imposed by section 9773 of this title shall apply to the extent of the difference in the rates;

(4) property withdrawn from inventory for the purpose of donating such property to an entity described in subdivision 9743(1), (2), or (3) of this title; and

(5) building materials and supplies stored in this State for 180 days or less, if purchased by a contractor for the construction, reconstruction, alteration, remodeling, or repair of real property in a state which has no sales or use tax;

(b) A person while engaged in any manner in carrying on in this State any employment, trade, business, or profession, not entirely in interstate or foreign commerce, shall not be deemed a nonresident with respect to the use in this State of property in that employment, trade, business, or profession.
32 V.S.A. § 8557 — VT Code / Title 32 / Chapter 211 / Section 8557
§ 8557. Vermont Fire Service Training Council
Status: in_force

(a)(1) Sums for the expenses of the operation of training facilities and curriculum of the Vermont Fire Service Training Council not to exceed $1,500,000.00 per year shall be paid to the Fire Safety Special Fund created by 20 V.S.A. § 3157 by insurance companies, writing fire, homeowners multiple peril, allied lines, farm owners multiple peril, commercial multiple peril (fire and allied lines), private passenger and commercial auto, and inland marine policies on property and persons situated within the State of Vermont within 30 days after notice from the Commissioner of Financial Regulation of such estimated expenses. Captive companies shall be excluded from the effect of this section.

(2) The Commissioner shall annually, on or before July 1, apportion such charges among all such companies and shall assess them for the charges on a fair and reasonable basis as a percentage of their gross direct written premiums on such insurance written during the second prior calendar year on property situated in the State. The Department of Taxes shall collect all assessments under this section.

(3) An amount not less than $100,000.00 shall be specifically allocated to the provision of what are now or formerly referred to as Level I, units I, II, and III (basic) courses for entry-level firefighters.

(4) An amount not less than $450,000.00 shall be specifically allocated to the Emergency Medical Services Special Fund established under 18 V.S.A. § 908 for the provision of training programs for certified Vermont EMS first responders and licensed emergency medical responders, emergency medical technicians, advanced emergency medical technicians, and paramedics.

(5) The Department of Health shall present a plan to the Joint Fiscal Committee that shall review the plan prior to the release of any funds.

(b) All administrative provisions of chapter 151 of this title, including those relating to the collection and enforcement of the income tax by the Commissioner, shall apply to this section.
32 V.S.A. § 4154a — VT Code / Title 32 / Chapter 129 / Section 4154a
§ 4154a. State-owned land
Status: in_force

At least two months prior to each annual town meeting, the listers of each municipality in which the Agency of Natural Resources or one of its subdivisions holds title to lands and premises shall report to the selectboard of the municipality regarding the percentage of acreage within the municipality that is owned or otherwise controlled by the Agency.
32 V.S.A. § 5891 — VT Code / Title 32 / Chapter 151 / Section 5891
§ 5891. Tax a debt to the State
Status: in_force

Any tax liability imposed by this chapter becomes, from the time the tax liability is due and payable, a debt of the taxpayer to the State to be recovered in an action on this title.
32 V.S.A. § 4001 — VT Code / Title 32 / Chapter 129 / Section 4001
§ 4001. Inventory forms
Status: in_force

(a) Annually on April 1, at the expense of the State, the Director shall furnish to the several town clerks and boards of appraisers for unorganized towns and gores inventory forms sufficient in number to meet the requirements of this chapter. Such forms shall be formulated by the Director and, among other things, shall contain suitable interrogatories requiring each taxpayer to furnish therein a brief statement of all of each taxpayer's taxable property, real and personal, and such other information, including income and expense information with respect to any income-producing properties, as will enable the listers or appraisers to appraise such part thereof as is required by law to be by them appraised, and to make up the abstract of individual lists and grand list in the manner prescribed by law.

(b) The Director shall include in the blank inventories furnished pursuant to subsection (a) of this section sufficient space for describing the personal property of the taxpayer. This information may be furnished by schedules to be attached to the inventories.

(c) Listers shall obtain detailed inventory information respecting real and personal property only in such cases as in their judgment is necessary to ascertain the fair market value of property that is subject to an appraisal or reappraisal.
32 V.S.A. § 183 — VT Code / Title 32 / Chapter 3 / Section 183
§ 183. Financial and Human Resource Information Internal Service Fund
Status: in_force

(a) There is established in the Department of Finance and Management a Financial and Human Resource Information Internal Service Fund, to consist of revenues from charges to agencies, departments, and similar units of Vermont State government, and to be available to fund the costs of the Division of Financial Operations in the Department of Finance and Management, and the technical support and services provided by the Agency of Digital Services for the statewide central accounting and encumbrance, budget development, and human resource management systems.

(b) The rate of the charges shall be proposed by the Commissioner of Finance and Management, subject to the approval of the Secretary of Administration. Proposed rates of charges shall be based upon the cost of operations.
32 V.S.A. § 4041 — VT Code / Title 32 / Chapter 129 / Section 4041
§ 4041. Examination of property; appraisal
Status: in_force

On April 1, the listers shall proceed to take up such inventories and make such personal examination of the property that they are required to appraise as will enable them to appraise it at its fair market value. When a board of listers is of the opinion that expert advice or assistance is needed in making any appraisal required by law, it may, with approval of selectboard or by vote of the town, employ such assistance.
32 V.S.A. § 9533 — VT Code / Title 32 / Chapter 230 / Section 9533
§ 9533. Tax liability, payment, and acknowledgement
Status: in_force

(a) The tax imposed by this chapter is the sole liability of the transferor and shall conclusively be presumed to have been paid by the transferor only.

(b) The tax shall be paid by the transferor to the Department of Vermont Health Access within 10 days after the date of the transfer, accompanied by the nursing home transferor tax form prescribed by the Commissioner.

(c) A nursing home transferor tax return filing shall not be required for changes in nursing home ownership that are not transfers as defined in subdivision 9530(7) of this chapter.

(d) Notwithstanding anything to the contrary in 1 V.S.A. § 317 and section 3102 of this title, tax return filings made pursuant to this chapter shall be public information, subject to disclosure pursuant to 1 V.S.A. § 316.

(e) Upon the receipt of the full amount of the tax, the Commissioner shall deposit receipts from the transferor tax into the General Fund.
32 V.S.A. § 10001 — VT Code / Title 32 / Chapter 236 / Section 10001
§ 10001. Tax imposed
Status: in_force

There is imposed, in addition to all other taxes imposed by this title, a tax on the gains from the sale or exchange of land in Vermont.
32 V.S.A. § 3836 — VT Code / Title 32 / Chapter 125 / Section 3836
§ 3836. Homes and dwellings
Status: in_force

Annually at town meeting, a town may vote to exempt from taxes the first $75,000.00 or a smaller amount of the appraised value of buildings used and occupied exclusively as homes, dwelling houses, or farm buildings whether for sale or rent, provided such buildings have been constructed or put in the process of construction during the 12 months immediately preceding the meeting or are to be constructed or put in the process of construction during the 12 months immediately following the meeting. The duration of such exemption shall not exceed three years, to be determined by the vote. The exemption shall first be applicable against the grand list of the year in which the vote is taken.
32 V.S.A. § 4702 — VT Code / Title 32 / Chapter 133 / Section 4702
§ 4702. Collection enjoined, time not reckoned
Status: in_force

When the collection of taxes is restrained by injunction, the time such injunction is in force shall not be considered as a part of the time within which the collector is required to execute his or her warrant.
32 V.S.A. § 1061 — VT Code / Title 32 / Chapter 15 / Section 1061
§ 1061. Journals of the General Assembly
Status: in_force

After the close of the session of the General Assembly, the Secretary of the Senate and the Clerk of the House of Representatives shall each be entitled for each day for services rendered to one-fifth of the weekly salary to which each respectively shall be entitled under the provisions of section 1053 of this title and the necessary expenses in preparing to be printed and bound with an adequate appendix and index the journals of their respective houses. They may each procure necessary competent assistance in the preparation thereof at the expense of the State, and, in the case of the Secretary of the Senate, with the approval of the Rules Committee of the Senate and, in the case of the Clerk of the House, with the approval of the Rules Committee of the House of Representatives.
32 V.S.A. § 956 — VT Code / Title 32 / Chapter 13 / Section 956
§ 956. Time available
Status: in_force

Unless otherwise specifically provided as to any particular appropriation to be raised by the issue of bonds, provisions of law relating to the lapse of unexpended appropriations shall not apply.
32 V.S.A. § 110 — VT Code / Title 32 / Chapter 3 / Section 110
§ 110. Reports
Status: repealed

(a) The Treasurer shall prepare and submit, consistent with 2 V.S.A. § 20(a), reports on the following subjects:

(1) The Vermont Higher Education Endowment Trust Fund, pursuant to 16 V.S.A. § 2885(e).

(2) [Repealed.]

(3) The Trust Investment Account, pursuant to subdivision 434(a)(5) of this title.

(4), (5) [Repealed.]

(b) Reports required to be submitted to the General Assembly annually by January 15 shall be consolidated in a single document.
32 V.S.A. § 4603 — VT Code / Title 32 / Chapter 133 / Section 4603
§ 4603. Taxes assessed on defective list
Status: in_force

All taxes assessed on a defective or invalid grand list described in sections 4262-4264 of this title that have been theretofore voluntarily paid without protest shall be valid. All taxes theretofore or thereafter assessed on such grand list and not paid as aforesaid shall be assessed on such grand list so amended and corrected.
32 V.S.A. § 3340 — VT Code / Title 32 / Chapter 105 / Section 3340
§ 3340. Reporting
Status: in_force

(a) On or before September 1 of each year, the Vermont Economic Progress Council and the Department of Taxes shall submit a joint report on the incentives authorized in this subchapter to the House Committees on Ways and Means, on Commerce and Economic Development, and on Appropriations, to the Senate Committees on Finance, on Economic Development, Housing and General Affairs, and on Appropriations, and to the Joint Fiscal Committee.

(b) The Council and the Department shall include in the joint report:

(1) the total amount of incentives authorized during the preceding year;

(2) with respect to each business with an approved application:

(A) the date and amount of authorization;

(B) the calendar year or years in which the authorization is expected to be exercised;

(C) whether the authorization is active; and

(D) the date the authorization will expire; and

(3) the following aggregate information:

(A) the number of claims and incentive payments made in the current and prior claim years;

(B) the number of qualifying jobs; and

(C) the amount of new payroll and capital investment.

(c) The Council and the Department shall present data and information in the joint report in a searchable format.

(d) Notwithstanding any provision of law to the contrary, an incentive awarded pursuant to this subchapter shall be treated as a tax expenditure for purposes of chapter 5 of this title.
32 V.S.A. § 980 — VT Code / Title 32 / Chapter 13 / Section 980
§ 980. Authority to issue Transportation Infrastructure Bonds
Status: in_force

The State Treasurer is authorized to issue Transportation Infrastructure Bonds pursuant to section 972 of this title for the purpose of funding future appropriations only as approved by the General Assembly.
32 V.S.A. § 5884 — VT Code / Title 32 / Chapter 151 / Section 5884
§ 5884. 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, six months from the date a tax liability is paid or offset, or six months after a refund was received from the United States with respect to an income tax liability, or an amount of taxable income, under the laws of the United States, reported in a return filed under the laws of the United States for the taxable year, with respect to which that return was filed under this chapter, whichever is later, a taxpayer may petition the Commissioner for the refund of all or any part of the amount of tax paid. 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, with respect to a timely filed return 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 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 was filed or from 45 days after the date the return was due, including any extensions of time thereto, with respect to which the excess payment was made, whichever is the later date.

(c) Notwithstanding subsection (b) of this section, in the case of a refund claimed on a return that is filed after the last date prescribed for filing such return, including any extensions of time thereto, or claimed on an amended return, the interest on the excess amount to be refunded by the Commissioner to the taxpayer shall be computed from 45 days after the date the late or amended return is filed.

(d) Notwithstanding subsection (a) of this section, a report required by subsection 5842(c) of this title may be amended after the due date of such report only for an administrative error. An administrative error is one that does not change the amount of tax withheld.
32 V.S.A. § 3840 — VT Code / Title 32 / Chapter 125 / Section 3840
§ 3840. Charitable and fraternal organizations
Status: in_force

When a society or body of persons associated for a charitable purpose, in whole or in part, including fraternal organizations, volunteer fire, and ambulance or rescue companies, owns real estate used exclusively for the purposes of such society, body, or organization, such real estate may be exempted from taxation, either in whole or in part, for a period not exceeding 10 years, if the town so votes. Upon the expiration of such exemption, a town may vote additional periods of exemption not exceeding five years each.
32 V.S.A. § 5935 — VT Code / Title 32 / Chapter 151 / Section 5935
§ 5935. Joint returns
Status: in_force

(a) With respect to State income tax refunds under chapter 151 of this title and renter credit payments due a claimant under chapter 154 of this title, when the Department transfers funds payable on a joint return to a claimant agency and only one of the spouses filing the return is identified as a debtor of the claimant agency, the nondebtor spouse may, within 30 days after the date of mailing of the notice to the taxpayer described in subsection 5934(c) of this subchapter, petition the Department in writing for a return of that portion of the refund attributable to the income of the nondebtor spouse. The Commissioner shall thereafter conduct a hearing at which the nondebtor spouse shall bear the burden of establishing what portion of a refund transferred to a claimant agency, if any, is attributable to the nondebtor's income.

(b) With respect to payments due a claimant under chapter 154 of this title based on property ownership, when the Department transfers funds payable on a claim filed with a joint return to a claimant agency and only one of the spouses filing the return is identified as a debtor of the claimant agency, the nondebtor spouse may, within 30 days of the date of mailing of the notice to the taxpayer described in subsection 5934(c) of this title, petition the Department in writing for a return of that portion of the claim equal to the ownership share that the nondebtor spouse holds in the property upon which the claim is based. If the property is held as tenancy by the entirety, the claim shall be divided equally. The Commissioner shall thereafter conduct a hearing at which the nondebtor spouse shall bear the burden of establishing his or her ownership interest in the property.

(c) The final determination of the Commissioner regarding the amount of a refund attributable to the income of a nondebtor spouse or the ownership interest of a nondebtor spouse may be appealed in the same manner as income tax appeals under subsection 5885(b) of this title.

(d) Upon receipt of a petition under this section, the Department shall notify each claimant agency to which funds payable on a joint return or claim have been transferred that the petition is pending. If it is established that any amount of a refund or claim transferred to a claimant agency is attributable to the income or ownership interest of a nondebtor spouse, that amount shall be refunded to the nondebtor spouse.
32 V.S.A. § 5253 — VT Code / Title 32 / Chapter 133 / Section 5253
§ 5253. Form of advertisement and notice of sale
Status: in_force

The form of advertisement and notice of sale provided for in section 5252 of this title shall be substantially in the following form: The resident and nonresident owners, lien holders, and mortgagees of lands in the town of_______________________________________________________________________ in the county of_______________________________________________________________________ are hereby notified that the taxes assessed by such town for the years___________ (insert years the taxes are unpaid) ___________remain , either in whole or in part, unpaid on the following described lands in such town, to wit, ___________ (insert description of lands) and so much of such lands will be sold at public auction at_______________________________________________________________________ a public place in such town, on the___________ day of_____________________ (month) ,___________ (year) at___________ o'clock___________ (am/pm), as shall be requisite to discharge such taxes with costs and fees, unless previously paid. Be advised that the owner or mortgagee, or the owner's or mortgagee's representatives or assigns, of lands sold for taxes shall have a right to redemption for a period of one year from the date of sale pursuant to 32 V.S.A. § 5260. Dated at_______________________________________________________________________ , Vermont, this___________ day of_____________________ (month) ,___________ (year). ___________ Collector of Town Taxes
32 V.S.A. § 7306 — VT Code / Title 32 / Chapter 189 / Section 7306
§ 7306. No apportionment between temporary and remainder interests
Status: in_force

No interest in income and no estate for years or for life or other temporary interest in any property or fund shall be subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder shall be chargeable against the corpus of the property or funds subject to the temporary interest and remainder.
32 V.S.A. § 3847 — VT Code / Title 32 / Chapter 125 / Section 3847
§ 3847. Neighborhood housing improvement programs
Status: in_force

At an annual or special meeting, a municipality may vote to exempt, for a period not exceeding five years, the property tax on the value of improvements made to principal dwelling units with funds provided in whole or in part by a nonprofit, neighborhood, or municipal housing improvement program that limits eligibility to residents with incomes below the median income of the State. Such programs include neighborhood housing services, Community Loan Funds, community land trusts, neighborhood planning associations, and municipal housing improvement programs.
32 V.S.A. § 435 — VT Code / Title 32 / Chapter 7 / Section 435
§ 435. General Fund
Status: repealed

(a) There is established the General Fund, which shall be the basic operating fund of the State. The General Fund shall be used to finance all expenditures for which no special revenues have otherwise been provided by law.

(b) The General Fund shall be composed of revenues from the following sources:

(1) alcoholic beverage tax levied pursuant to 7 V.S.A. chapter 15;

(2) [Repealed.]

(3) [Repealed.]

(4) corporate income and franchise taxes levied pursuant to chapter 151 of this title;

(5) individual income taxes levied pursuant to chapter 151 of this title;

(6) all corporation taxes levied pursuant to chapter 211 of this title;

(7) 69 percent of the meals and rooms taxes levied pursuant to chapter 225 of this title;

(8) [Repealed.]

(9) [Repealed.]

(10) 37 percent of the revenue from the property transfer taxes levied pursuant to chapter 231 of this title and the revenue from the gains taxes levied each year pursuant to chapter 236 of this title; and

(11) [Repealed.]

(12) all other revenues accruing to the State not otherwise required by law to be deposited in any other designated fund or used for any other designated purpose.
32 V.S.A. § 5833 — VT Code / Title 32 / Chapter 151 / Section 5833
§ 5833. Allocation and apportionment of income
Status: in_force

(a) If the income of a taxable corporation is derived from any trade, business, or activity conducted entirely within this State, the Vermont net income of the corporation shall be allocated to this State in full. If the income of a taxable corporation is derived from any trade, business, or activity conducted both within and outside this State, the amount of the corporation's Vermont net income that shall be apportioned to this State, so as to allocate to this State a fair and equitable portion of that income, shall be determined by multiplying that Vermont net income by the gross sales, or charges for services performed, within this State, expressed as a percentage of such sales or charges whether within or outside this State.

(1) Sales of tangible personal property are made in this State if: the property is delivered or shipped to a purchaser, other than the U.S. government, who takes possession within this State, regardless of f.o.b. point or other conditions of sale.

(2) Sales, other than the sale of tangible personal property, are in this State if the taxpayer's market for the sales is in this State. The taxpayer's market for sales is in this State:

(A) in the case of sale, rental, lease, or license of real property, if and to the extent the property is located in this State;

(B) in the case of rental, lease, or license of tangible personal property, if and to the extent the property is located in this State;

(C) in the case of sale of a service, if and to the extent the service is delivered to a location in this State; and

(D) in the case of intangible property:

(i) that is rented, leased, or licensed, if and to the extent the property is used in this State, provided that intangible property utilized in marketing a good or service to a consumer is “used in this State” if that good or service is purchased by a consumer who is in this State; and

(ii) that is sold, if and to the extent the property is used in this State, provided that:

(I) a contract right, government license, or similar intangible property that authorizes the holder to conduct a business activity in a specific geographic area is “used in this State” if the geographic area includes all or part of this State;

(II) receipts from intangible property sales that are contingent on the productivity, use, or disposition of the intangible property shall be treated as receipts from the rental, lease, or licensing of such intangible property under subdivision (i) of this subdivision (2)(D); and

(III) all other receipts from a sale of intangible property shall be excluded from the numerator and denominator of the receipts factor.

(3) If the state or states of assignment under subdivision (2) of this subsection cannot be determined, the state or states of assignment shall be reasonably approximated.

(4) If the taxpayer is not taxable in a state to which a receipt is assigned under subdivision (2) or (3) of this subsection, or if the state of assignment cannot be determined under subdivision (2) of this subsection or reasonably approximated under subdivision (3) of this subsection, such receipt shall be excluded from the denominator of the receipts factor.

(5) The Commissioner of Taxes shall adopt rules as necessary to carry out the purposes of this section.

(6) A taxable corporation subject to apportionment under this section shall report to the Commissioner of Taxes:

(A) the average of the value of all the real and tangible property within this State at the beginning of the taxable year and at the end of the taxable year, provided the Commissioner may require the use of the average of the value on the 15th or other day of each month in cases where the Commissioner determines that the computation is necessary to more accurately reflect the average value of property within Vermont during the taxable year, expressed as a percentage of all property both within and outside this State; and

(B) the total wages, salaries, and other personal service compensation paid to employees within this State during the taxable year, expressed as a percentage of all compensation paid, whether within or outside this State.

(b) If the application of the provisions of this section does not fairly represent the extent of the business activities of a corporation within this State, the corporation may petition for, or the Commissioner may require, with respect to all or any part of the corporation's business activity, if reasonable:

(1) separate accounting;

(2) the exclusion or modification of any or all of the factors;

(3) the inclusion of one or more additional factors that will fairly represent the corporation's business activity in this State; or

(4) the employment of any other method to effectuate an equitable allocation and apportionment of the corporation's income.
32 V.S.A. § 9818 — VT Code / Title 32 / Chapter 233 / Section 9818
§ 9818. Liens
Status: in_force

If any person required to pay or collect and transmit a tax under this chapter neglects or refuses to pay the same after demand, the amount, together with all penalties and interest provided for in this chapter and together with any costs that may accrue in addition thereto, shall be a lien in favor of the State of Vermont upon all property and rights to property, whether real or personal, belonging to such person. Such lien shall arise at the time demand is made by the Commissioner of Taxes and shall continue until the liability for such sum with interest and costs is satisfied or becomes unenforceable. Such lien shall have the same force and effect as the lien for taxes under chapter 151 of this title, as provided in section 5895 of this title, and notice of such lien shall be recorded as is provided in that section. Certificates of release of such lien shall also be given by the Commissioner as in the case of the aforesaid tax liens.
32 V.S.A. § 9276 — VT Code / Title 32 / Chapter 225 / Section 9276
§ 9276. Hearings
Status: repealed

(a) The Commissioner may conduct hearings, administer oaths to, and examine under oath any person, including the operator, relative to the business of the operator, in respect to any matter incident to the administration of this chapter. The provisions of this chapter shall also apply to any person who the Commissioner has reason to believe is liable for payment of the tax under this chapter.

(b) The Commissioner shall have the power to compel the attendance of witnesses and the production of any books, records, papers, vouchers, accounts, or documents of any operator, or of any person the Commissioner has reason to believe is liable for the payment of the tax under this chapter, or of any person believed to have information pertinent to any matter under investigation by the Commissioner at any hearing held pursuant to the provisions of this chapter. The fees of witnesses required to attend any such hearing shall be the same as those allowed the witnesses appearing in the Superior Court, but no fees shall be payable to a witness charged with a meals and rooms tax liability. Such fees shall be paid in the manner provided for the payment of other expenses incident to the administration of this chapter.

(c) Any examination under oath conducted by the Commissioner may, in his or her discretion, be reduced to writing and willful false testimony therein shall be deemed perjury and be punishable as such.

(d) [Repealed.]
32 V.S.A. § 10011 — VT Code / Title 32 / Chapter 236 / Section 10011
§ 10011. Exception
Status: in_force

Notwithstanding sections 10001 and 10003 of this title, in the case of a sale or exchange of land to an organization that qualifies under 26 U.S.C. § 501(c)(3) and also meets the “public support” test of 26 U.S.C. § 509(a)(2), if one of the stated purposes of the organization is to provide affordable housing and if the land will be held for this purpose for at least six years following the sale, then one-half of the tax otherwise imposed under this chapter shall be due. If the land is not held for affordable housing purposes for at least six years following the transfer, the tax that would have been due from the seller or transferor shall become due from such organization for that portion of the property not so held. In cases coming within this section, the Commissioner may require the seller or transferor to file a land gains tax return at the time of the sale or exchange, in order to establish the amount of tax that will become the tax liability of such organization in such case.
32 V.S.A. § 1267 — VT Code / Title 32 / Chapter 15 / Section 1267
§ 1267. Mileage; reimbursement
Status: in_force

Reimbursement for mileage shall be a subject of collective bargaining as defined in 3 V.S.A. § 904(a).
32 V.S.A. § 10105 — VT Code / Title 32 / Chapter 237 / Section 10105
§ 10105. Failure to pay tax; criminal penalties
Status: in_force

(a) Any person who fails to pay a tax liability imposed under this chapter within 30 days after the date of billing by the Commissioner shall be subject to and governed by the provisions of sections 3202 and 3203 of this title.

(b) Any person who willfully fails to pay a tax liability imposed under this chapter when due or to supply any information required by this chapter or who willfully makes, renders, signs, verifies, or files any false or fraudulent manifest, report, or information shall be fined not more than $5,000.00 or be imprisoned not more than one year, or both.
32 V.S.A. § 5883 — VT Code / Title 32 / Chapter 151 / Section 5883
§ 5883. Determination of deficiency, refund, or assessment
Status: in_force

Upon receipt of a notice of deficiency, of denial or reduction of a refund claim, or of assessment of penalty or interest under section 3203 of this title, the taxpayer may, within 60 days after the date of mailing of the notice or assessment, petition the Commissioner in writing for a determination of that deficiency, refund, or assessment. The Commissioner shall thereafter grant a hearing upon the matter and notify the taxpayer in writing of his or her determination concerning the deficiency, refund, or assessment.
32 V.S.A. § 585 — VT Code / Title 32 / Chapter 7 / Section 585
§ 585. Definitions
Status: in_force

(a) As used in this subchapter:

(1) “Commissioner” means the Commissioner of Finance and Management.

(2) A “special fund” is a fund created to account for specific revenues earmarked to finance particular or restricted programs and activities, or created by expressed enactment of the General Assembly or created by the Commissioner of Finance and Management to account for and manage such proceeds as those of court settlements or private bequests, transfers between State and local governments, monies of State institution inmate or patient operations, monies resulting from the disposal of State property, grants and other awards accepted by the General Assembly or in accordance with section 5 of this title, transfers of a general services nature between State agencies, or financial transactions by State government on behalf of nonstate entities.

(b) The Commissioner shall fully utilize the fund and account structure in the State finance system to manage efficiently dedicated revenues, with the intended result of reducing and limiting the number of separate special funds, while maintaining accountability and segregation of revenues dedicated by statute for specific purposes.
32 V.S.A. § 3602a — VT Code / Title 32 / Chapter 123 / Section 3602a
§ 3602a. Facilities used in the generation, transmission, or distribution of electric power
Status: in_force

All structures, machinery, poles, wires, and fixtures of all kinds and descriptions used in the generation, transmission, or distribution of electric power that are so fitted and attached as to be part of the works or facilities used to generate, transmit, or distribute electric power shall be set in the grand list as real estate. Nothing in this section shall alter the scope of the exemptions in subdivisions 3803(2) and 3802(19) of this title, nor shall it alter the taxation of municipally owned improvements accorded by section 3659 of this title.
32 V.S.A. § 5886 — VT Code / Title 32 / Chapter 151 / Section 5886
§ 5886. Payment and collection of deficiencies and assessments; jeopardy notices
Status: in_force

(a) Upon notification to a taxpayer of any deficiency, and upon assessment against the taxpayer of any penalty or interest, under sections 3202 and 3203 of this title, the amount of the assessment shall be payable immediately and the amount of the deficiency and assessment shall be collectible by the Commissioner 60 days after the date of the notification or assessment. The collection by the Commissioner of the deficiency, penalty, or interest shall be stayed:

(1) if the taxpayer files a petition for determination by the Commissioner in accordance with section 5883 of this title, collection shall be stayed until 30 days after the notification of the taxpayer of the determination;

(2) if within 30 days of the notification of determination the taxpayer files a notice of appeal, collection shall be stayed pending judgment of the court upon the appeal; and

(3) under such further circumstances and upon such terms as the Commissioner prescribes.

(b) Notwithstanding subsection (a) 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 sections 3202 and 3203 of this title. 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. In the event that it is finally determined that the taxpayer was not liable for the amount of the deficiency, penalty, or interest referred to in any demand under this subsection, the Commissioner shall reimburse the taxpayer promptly upon such determination for the reasonable cost to the taxpayer of any bond obtained by him or her for the purposes of this subsection.
32 V.S.A. § 4452 — VT Code / Title 32 / Chapter 131 / Section 4452
§ 4452. Valuations
Status: in_force

(a) On or before May 1 of each year, the Division of Property Valuation and Review of the Department of Taxes shall furnish the listers in each town or city with the valuation of all taxable property of any public utility situated therein as reported by such utility to the Division.

(b) Each public utility shall furnish to the Division not later than March 31 in each year a sworn inventory of all its taxable property in such form as will show the valuation of its property in each town, city, or other municipality.

(c) The Division shall prescribe the form of such report and the officer or officers who shall make oath thereto.

(d) The valuations furnished under this section shall be considered along with any other information as may reasonably be required by listers in determining and fixing the valuations of property for the purposes of property taxation. The Division may require that each municipality use certain valuations furnished under this section. The valuations provided by the Division for property used for the transmission and distribution of electricity shall be used by the listers as the valuations of that property for purposes of property taxation.
32 V.S.A. § 973 — VT Code / Title 32 / Chapter 13 / Section 973
§ 973. Issuance of bonds
Status: in_force

(a) Transportation Infrastructure Bonds may be issued at one time or in a series from time to time in any form permitted by law, in such manner and on such terms and conditions as the State Treasurer may determine to be in the best interests of the State, except that the State Treasurer shall determine the following with the approval of the Governor:

(1) date of issuance;

(2) place of payment;

(3) rate of interest (which may be fixed or variable) or the manner of determining such rate of interest;

(4) original stated value;

(5) investment returns or manner of determining the investment returns;

(6) maturity value, time of maturity, and provisions with respect to redemption prior to maturity;

(7) whether to issue the bonds at par, premium, or discount;

(8) sinking fund and reserve requirements;

(9) amount and manner of issuance; and

(10) other particulars as to the form of such bonds within the limitations of this subchapter.

(b) The State Treasurer shall determine the annual payment schedule for the bonds, including debt service and sinking fund payments, if any, as he or she may deem to be in the best interests of the State. However, any bond issued under this subchapter shall mature not later than 30 years after the date of issuance. Installments on the bonds need not be payable in substantially equal or diminishing amounts. The last bond payment shall be made not later than 30 years after the date of issuance.

(c) The State Treasurer may determine at the time of issuance to apply all or a portion of any net premium to the costs of issuance, other related financing costs, or the payment of the principal or interest to come due. If net premium is applied to costs of issuance, the amount of the premium shall not be included in the net proceeds of the issue. Net premium not applied to costs of issuance shall be included in the net proceeds of the issue and may be used for any of the authorized purposes of the bond proceeds.

(d) The debt service obligations of Transportation Infrastructure Bonds which require a cash payment shall be payable in lawful money of the United States or of the country in which the bonds are sold.

(e) Transportation Infrastructure Bonds shall be registered pursuant to section 981 of this title.
32 V.S.A. § 4006 — VT Code / Title 32 / Chapter 129 / Section 4006
§ 4006. Failure to return inventory
Status: in_force

Failure of a taxpayer to make and return a signed, sworn to, or affirmed inventory within 45 days after the mailing of such inventory by the town listers shall bar the taxpayer from any statutory appeal under this chapter or chapter 131 of this title, unless such failure is due to factors beyond the taxpayer's control. In addition, a taxpayer who fails to submit an inventory within the time and in the form prescribed may be fined not more than $100.00 for each violation.
32 V.S.A. § 3849 — VT Code / Title 32 / Chapter 125 / Section 3849
§ 3849. Business personal property; local option
Status: repealed

(a) At an annual or special meeting warned for the purpose, a municipality may, by a majority vote of those present and voting, elect not to tax, in whole or in part, business personal property according to this section. An election by a town not to tax business personal property shall remain in effect until repealed or amended by a similar vote of the town.

(b) As used in this section, “business personal property” means property defined in subsection 3618(c) of this title.

(c) If a town elects to repeal in whole the tax on business personal property, it may do so effective for 100 percent of property in the year following the vote, or it may vote to exempt an increasing percentage of property each year for a number of years not to exceed 10 years, until 100 percent of business personal property is exempt.
32 V.S.A. § 5134 — VT Code / Title 32 / Chapter 133 / Section 5134
§ 5134. Failure to attend meetings; compensation
Status: in_force

Collectors shall attend all meetings for instruction to which they are summoned in writing by the Director. When a collector is unable to attend, he or she shall notify forthwith the Director stating the cause of such inability and, in his or her discretion, the Director may summon such collector to attend such other meeting as he or she may designate. Collectors attending such meetings shall receive therefor from the treasury of their municipality not less than $10.00 per day and their necessary expenses.
32 V.S.A. § 10109 — VT Code / Title 32 / Chapter 237 / Section 10109
§ 10109. Determination by Commissioner
Status: in_force

(a) Upon receipt of a notice of deficiency or assessment of penalty or interest under section 10106 of this title or upon receipt of a notice of the denial of all or a portion of a refund request under section 10107 of this title, the taxpayer may, within 60 days after the date of mailing of the notice or assessment, petition the Commissioner in writing for a determination of that deficiency or assessment. The Commissioner shall thereafter grant a hearing upon the matter and notify the taxpayer in writing of the Commissioner's determination concerning the deficiency, assessment, or refund request.

(b) The aggrieved taxpayer may, within 30 days after a determination by the Commissioner concerning a notice of deficiency, an assessment of penalty or interest, or a claim to refund, appeal that determination to the Washington Superior Court or the Superior Court of the county in which the taxpayer resides or has a place of business.
32 V.S.A. § 7470 — VT Code / Title 32 / Chapter 190 / Section 7470
§ 7470. Administration of chapter
Status: in_force

The Commissioner shall administer and enforce this chapter.
32 V.S.A. § 4156 — VT Code / Title 32 / Chapter 129 / Section 4156
§ 4156. After appeal and suit determined
Status: in_force

When any such appeal or suit is then pending, such certificate shall be made as soon as such appeal or suit has been finally determined.
32 V.S.A. § 991 — VT Code / Title 32 / Chapter 13 / Section 991
§ 991. Definitions
Status: in_force

As used in this subchapter:

(1) “Private activity bond” shall have the meaning ascribed to it in Section 141 of the Internal Revenue Code of 1986, as amended. The use of such term in this subchapter is for reference purposes only, and shall not imply that the State of Vermont agrees that any bond issued in accordance with such section is for a “private activity.”

(2) “Issuing authority” means any agency or governmental unit or instrumentality of the State, or any public corporation established by the State, authorized by law to issue private activity bonds, including municipal corporations. It shall include, without limiting the generality of the foregoing, the Vermont Economic Development Authority, the Vermont Housing Finance Agency, the Vermont Municipal Bond Bank, and the Vermont Student Assistance Corporation.
32 V.S.A. § 5852 — VT Code / Title 32 / Chapter 151 / Section 5852
§ 5852. Payment of estimated income tax
Status: in_force

(a) Every individual, estate, and trust subject to taxation under section 5822 of this title (other than a person receiving at least two-thirds of his or her income from farming or fishing as defined under the laws of the United States) shall make installment payments of the taxpayer's estimated tax liability for each taxable year. The amount of each payment shall be 25 percent of the required annual payment. For any taxable year, payments shall be made on or before April 15, June 15, and September 15 of the taxable year and January 15 of the following taxable year. In applying this section to a taxable year beginning on any date other than January 1, there shall be substituted, for the months specified in this section, the months that correspond thereto.

(b) In lieu of the estimated payments provided in subsection (a) of this section, a taxpayer who pays federal estimated income tax in annualized income installments may pay for the installment period an amount equal to the 24 percent of the taxpayer's required payment for federal income tax purposes, reduced by a percentage equal to the percentage of the taxpayer's adjusted gross income for the taxable year that is not Vermont income; provided, however, that if a taxpayer's Vermont income exceeds the taxpayer's adjusted gross income, no reduction shall be made.

(c) For purposes of applying this section, the amount deducted and withheld for the taxable year under subchapter 4 of this chapter shall be deemed a payment of estimated tax. An equal part of such amount shall be deemed paid on each due date for such taxable year unless the taxpayer establishes the dates on which all amounts were actually withheld, in which case the amounts so withheld shall be deemed payments of estimated tax on the dates on which such amounts were actually withheld.

(d) If a married couple has filed a joint personal income tax return for the 12-month period immediately preceding any taxable year, the payments of estimated tax required to be made under this section shall be deemed to be a joint obligation of the married couple unless they make separate payments of estimated tax liability for that taxable year. If a married couple has made any payments with respect to a joint obligation to pay estimated tax for any taxable year and those taxpayers thereafter file separate Vermont and federal income tax returns for that taxable year, the total amount of the payments may be treated as the payment of either member of the married couple, or may be divided between them.

(e) The Commissioner may require the filing of a return with the payment of estimated taxes required under subchapter 5 of this chapter. Notwithstanding section 5867 of this title, or any other provision of law, those returns are not required to be signed or verified by the taxpayer.
32 V.S.A. § 7784 — VT Code / Title 32 / Chapter 205 / Section 7784
§ 7784. Counterfeiting stamps
Status: in_force

Any person who shall fraudulently make or utter or who shall forge or counterfeit any stamp prescribed by the Commissioner under the provisions of this chapter, or who shall cause or procure the same to be done, or who shall willfully utter, publish, pass, or render as true any false, altered, forged, or counterfeit stamp, or who shall knowingly possess any such false, altered, forged, or counterfeit stamp for the purpose of evading the tax hereby imposed shall be imprisoned for not more than five years nor less than one year.
32 V.S.A. § 7903 — VT Code / Title 32 / Chapter 207 / Section 7903
§ 7903. Liability for tax
Status: in_force

(a) Any tax collected in accordance with this chapter shall be deemed to be held by the retailer or integrated licensee in trust for the State of Vermont. Any tax collected under this chapter shall be accounted for separately so as clearly to indicate the amount of tax collected and that the same are the property of the State of Vermont.

(b) Every retailer or integrated licensee required to collect and remit the tax under this chapter to the Commissioner 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. If the retailer or integrated licensee is a corporation or other entity, the personal liability shall extend to any officer or agent of the corporation or entity who as an officer or agent of the same has the authority to collect and remit tax to the Commissioner of Taxes as required in this chapter.

(c) A retailer or integrated licensee shall have the same rights in collecting tax from his or her purchaser or regarding nonpayment of tax by the purchaser as if the tax were a part of the purchase price of cannabis or cannabis products and payable at the same time; provided, however, if the retailer or integrated licensee required to collect tax has failed to remit any portion of the tax to the Commissioner of Taxes, the Commissioner of Taxes shall be notified of any action or proceeding brought by the retailer or integrated licensee to collect tax and shall have the right to intervene in such action or proceeding.

(d) A retailer or integrated licensee required to collect 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 retailer or integrated licensee for tax collected unless the purchaser has provided written notice to a retailer or integrated licensee and the retailer or integrated licensee has had 60 days to respond.
32 V.S.A. § 202 — VT Code / Title 32 / Chapter 3 / Section 202
§ 202. Duties of Commissioner
Status: in_force

In addition to the duties expressly set forth elsewhere by law, the Commissioner of Finance and Management through the Commissioner's Department shall:

(1) perform the following duties with respect to the budget:

(A) prepare an operating budget for the Governor-elect or Governor as provided by sections 301-307 of this title;

(B) prepare and install forms upon which departmental and capital budget requests are made;

(C) schedule and assist in hearings on departmental and agency requests;

(D) assist the Governor and, on request, the General Assembly on budget matters;

(E) exercise continuing supervision and study of budget procedures; and

(F) carry out expenditure control and budget-balancing policies and procedures as directed by the Secretary of Administration;

(2) perform the following duties with respect to fiscal management and management analysis:

(A) carry out continuing studies of the operation of existing or new State agencies and make recommendations to obtain most economic and effective management;

(B) assist departments on procedures and other problems of management;

(C) carry on a research program in the field of governmental and financial administration and analysis of State tax structure and yield; and

(D) study simplification and standardization of forms and methods in use in various departments for purposes of management and budget control;

(3) prepare estimates of State revenue and income when requested by the Governor; and

(4) provide the legislative Joint Fiscal Office on or before November 1 of the first fiscal year of each biennium and December 1 of the second fiscal year of each biennium copies of the most recent budget forms submitted by all governmental units in connection with annual or supplemental budget requests.
32 V.S.A. § 10552 — VT Code / Title 32 / Chapter 246 / Section 10552
§ 10552. Definitions
Status: in_force

As used in this chapter:

(1) “Covered wages” means wages paid to an employee by an employer.

(2) “Employee” means an individual who receives payments with respect to services performed for an employer from which the employer is required to withhold Vermont income tax pursuant to chapter 151, subchapter 4 of this title.

(3) “Employer” means a person who employs one or more employees who is required to withhold income tax from wages paid to the employees pursuant to chapter 151, subchapter 4 of this title.

(4) “Self-employed individual” means an individual who earns self- employment income.

(5) “Self-employment income” has the same meaning as in 26 U.S.C. § 1402.

(6) “Wages” means payments that are included in the definition of wages set forth in 26 U.S.C. § 3401.
32 V.S.A. § 8144 — VT Code / Title 32 / Chapter 211 / Section 8144
§ 8144. Witness fees
Status: in_force

Excepting an officer, stockholder of a corporation, or a person required by this chapter to file a return and pay a tax, a person cited to appear before a master, designated pursuant to section 8142 of this title, shall be allowed the same attendance and travel fees as witnesses in Superior Court. Such fees shall be paid by the State on the certificate of the Commissioner.
32 V.S.A. § 3433 — VT Code / Title 32 / Chapter 121 / Section 3433
§ 3433. Duties upon taking up inventories
Status: in_force

A lister who takes up an inventory as provided by section 4041 of this title, at the time he or she receives the same, shall indorse thereon his or her name and the date of its receipt. When a lister accepts the inventory of a person not made out and sworn to as provided in this chapter, or willfully neglects or refuses to indorse thereon his or her name and the date of receipt thereof, or willfully neglects or refuses to appraise and set in the list, as required by law, each item described in an inventory filled out as provided in this chapter, he or she shall be fined not more than $100.00 for each inventory so received, and for each such willful refusal or neglect.
32 V.S.A. § 3335 — VT Code / Title 32 / Chapter 105 / Section 3335
§ 3335. Enhanced incentive for environmental technology business
Status: in_force

(a) As used in this section, an “environmental technology business” means a business that:

(1) is subject to income taxation in Vermont; and

(2) seeks an incentive for economic activity in Vermont that the Secretary of Commerce and Community Development certifies is primarily research, design, engineering, development, or manufacturing related to one or more of the following:

(A) waste management, including waste collection, treatment, disposal, reduction, recycling, and remediation;

(B) natural resource protection and management, including water and wastewater purification and treatment, air pollution control and prevention or remediation, soil and groundwater protection or remediation, and hazardous waste control or remediation;

(C) energy efficiency or conservation;

(D) clean energy, including solar, wind, wave, hydro, geothermal, hydrogen, fuel cells, waste-to-energy, or biomass.

(b) The Council shall consider and administer an application from an environmental technology business pursuant to the provisions of this subchapter, except that:

(1) the business's potential share of new revenue growth shall be 90 percent; and

(2) to calculate qualifying payroll, the Council shall:

(A) determine the background growth rate in payroll for the applicable business sector in the award year;

(B) multiply the business's full-time payroll for the award year by 20 percent of the background growth rate; and

(C) subtract the product from the payroll performance requirement for the award year.

(c) The purpose of the enhanced incentive for an environmental technology business is to promote the growth of businesses in Vermont that both create and sustain high-quality jobs and improve the natural environment.
32 V.S.A. § 3108 — VT Code / Title 32 / Chapter 103 / Section 3108
§ 3108. Establishment of interest rate
Status: in_force

(a) Not later than December 15 of each year, the Commissioner shall establish an annual rate of interest applicable to unpaid tax liabilities and tax overpayments that shall be equal to the average prime rate charged by banks during the immediately preceding 12 months commencing on October 1 of the prior year, rounded upwards to the nearest quarter percent. The rate established hereunder shall be effective on January 1 of the immediately following year. As used in this section, the term “prime rate charged by banks” shall mean the average predominate prime rate quoted by commercial banks to large businesses as determined by the Board of Governors of the Federal Reserve Board.

(b) Whenever the Commissioner is authorized or directed to pay interest on an overpayment of any taxes, nevertheless no interest shall be paid on such overpayment:

(1) where the Commissioner finds that such overpayment was made with the intention or expectation of receiving a payment of interest thereon and for no other reason;

(2) for any period of time prior to 45 days after the date the return other than a corporate income tax return was due, including any extensions of time or 45 days after the return was filed, whichever is the later date, and with respect to corporate income tax returns, for any period of time prior to 90 days after the date the return was due or 90 days after the return was filed, whichever is the later date;

(3) in the case of overpayments that result from carrybacks, for a period of time prior to 45 days after the end of the tax year in which the event giving rise to the carryback occurred; or

(4) to the extent the overpayment is paid at the direction of the taxpayer to a municipality for credit against the taxpayer's homestead property tax liabilities.

(c)(1) For the purposes of subsection (b) of this section, a return shall not be treated as filed until it is filed in processible form, which means that the return is filed on a permitted form and the return contains the taxpayer's name, address, identifying number, the required signature, and sufficient information, whether on the return or on required attachments, to permit the mathematical verification of the tax liability shown on the return.

(2) The provisions of subsection (b) of this section shall apply notwithstanding any other provision of law to the contrary.
32 V.S.A. § 6065 — VT Code / Title 32 / Chapter 154 / Section 6065
§ 6065. Forms; tables; notices [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]
Status: in_force

(a) In administering this chapter, the Commissioner shall provide suitable claim forms with tables of allowable claims, instructions, and worksheets for claiming a homestead property tax credit.

(b) Prior to June 1, the Commissioner shall also prepare and supply to each town in the State notices describing the homestead property tax credit for inclusion in property tax bills. The notice shall be in simple, plain language and shall explain how to file for a property tax credit, where to find assistance filing for a credit, and any other related information as determined by the Commissioner. The notice shall direct taxpayers to a resource where they can find versions of the notice translated into the five most common non-English languages in the State. A town shall include such notice in each tax bill and notice of delinquent taxes that it mails to taxpayers who own in that town a residential property, without regard for whether the property was declared a homestead pursuant to subdivision 5401(7) of this title.

(c) Notwithstanding the provisions of subsection (b) of this section, towns that use envelopes or mailers not able to accommodate notices describing the homestead tax credit may distribute such notices in an alternative manner.

(a) In administering this chapter, the Commissioner shall provide suitable claim forms with tables of allowable claims, instructions, and worksheets for claiming a homestead property tax exemption and municipal property tax credit.

(b) Prior to June 1, the Commissioner shall also prepare and supply to each town in the State notices describing the homestead property tax exemption and municipal property tax credit for inclusion in property tax bills. The notice shall be in simple, plain language and shall explain how to file for a homestead property tax exemption and a municipal property tax credit, where to find assistance filing for a credit or an exemption, or both, and any other related information as determined by the Commissioner. The notice shall direct taxpayers to a resource where they can find versions of the notice translated into the five most common non-English languages in the State. A town shall include such notice in each tax bill and notice of delinquent taxes that it mails to taxpayers who own in that town a residential property, without regard for whether the property was declared a homestead pursuant to subdivision 5401(7) of this title.

(c) Notwithstanding the provisions of subsection (b) of this section, towns that use envelopes or mailers not able to accommodate notices describing the homestead property tax exemption and municipal property tax credit may distribute such notices in an alternative manner.
32 V.S.A. § 4641 — VT Code / Title 32 / Chapter 133 / Section 4641
§ 4641. Liability for mistakes in the tax bill
Status: in_force

A collector shall not be liable to an action that may accrue in consequence of mistake, mischarge, or overcharge in the tax bill committed to him or her for collection.
32 V.S.A. § 5828b — VT Code / Title 32 / Chapter 151 / Section 5828b
§ 5828b. Earned income tax credit
Status: in_force

(a) A resident individual or part-year resident individual who is entitled to an earned income tax credit granted under the laws of the United States shall be entitled to a credit against the tax imposed for each year by section 5822 of this title. The credit shall be for an individual who claims one or more qualifying children 38 percent or for an individual who does not claim one or more qualifying children 100 percent of the earned income tax credit granted to the individual under the laws of the United States, multiplied by the percentage that the individual's income that is earned or received during the period of the individual's residency in this State bears to the individual's total income. A resident individual or part-year resident individual who would have been entitled to or granted an earned income tax credit under the laws of the United States but for the fact that the individual, the individual's spouse, or one or more of the individual's children does not have a qualifying taxpayer identification number shall be entitled to a credit under this section.

(b) The tax credit claimed by a taxpayer under this section shall be deductible from the taxpayer's income tax liability, if any, for the year in which the income is earned. In the event the credit exceeds the amount of the income tax payments due from the taxpayer, the excess of credits over payments due shall be paid to the taxpayer. Any payments due to a taxpayer under this subsection shall not bear interest.
32 V.S.A. § 3001 — VT Code / Title 32 / Chapter 101 / Section 3001
§ 3001. Taxation
Status: in_force

(a) “Person” as used in Parts 2, 4, and 5 of this subtitle shall include a partnership, association, corporation, or limited liability company.

(b) “Party to a civil union” is defined for purposes of this title as under 15 V.S.A. § 1201(5).

(c) “Laws of the United States,” “federal tax laws,” and other references to U.S. tax law shall mean U.S. tax law applied as if federal law recognized a civil union in the same manner as Vermont law.
32 V.S.A. § 9280 — VT Code / Title 32 / Chapter 225 / Section 9280
§ 9280. Taxes as personal debt to State; action to collect taxes; limitations
Status: in_force

(a) Any operator who fails to collect the required tax or to pay it to the Commissioner as required under 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 operator 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 the tax 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 clearly to indicate the amount of tax collected and that the same are the property of the State of Vermont.

(c) Action may be brought by the Attorney General at the instance of the Commissioner in the name of the State to recover the amount of taxes, penalties, and interest due from any person responsible for the same under this chapter, provided such action is brought within six years after the same are due or six years after the date the liability becomes final, whichever is later. Such action shall be returnable to the county where the person resides or has a place of business, and if the person is a nonresident with no place of business in the State, the action shall be returnable to Washington County. The limitation of six years in this section shall not apply to a suit to collect taxes, penalties, interest, and costs when the person filed a fraudulent return or failed to file a return when the same was due.

(d) As an additional or alternate remedy, the Commissioner may issue a warrant directed to the sheriff of any county commanding him or her to levy upon and sell the real and personal property of any person liable for the tax, which may be found within his or her county, for the payment of the amount thereof, with any penalties and interest, and the cost of executing the warrant, and to return the warrant to the Commissioner and to pay to him or her the money collected by virtue thereof within 60 days after the receipt of the warrant. The sheriff shall, within five business days after the receipt of the warrant, file with the county clerk a copy thereof, and thereupon the clerk shall enter in the judgment docket the name of the person mentioned in the warrant, and the amount of the tax, penalties, and interest for which the warrant is issued, and the date when the copy is filed. Thereupon, the amount of the warrant so docketed shall become a lien upon the title to and interest in real and personal property of the person against whom the warrant is issued. The sheriff shall then proceed upon the warrant in the same manner and with like effect as that provided by law in respect to executions issued against property upon judgments of a court of record, and for services in executing the warrant he or she shall be entitled to the same fees, which he or she may collect in the same manner. If a warrant is returned not satisfied in full, the Commissioner may from time to time issue new warrants and shall also have the same remedies to enforce the amount due thereunder as if the State had recovered judgment therefor and execution thereon had been returned unsatisfied.
32 V.S.A. § 1181a — VT Code / Title 32 / Chapter 15 / Section 1181a
§ 1181a. Passport fees; retention by clerk
Status: in_force

Notwithstanding the provisions of sections 502 and 503 of this title, a county clerk may retain for the benefit of the county the execution fee paid pursuant to the issuance of a passport.