32 V.S.A. § 163 — VT Code / Title 32 / Chapter 3 / Section 163
§ 163. Duties of the Auditor of Accounts
Status: repealed

In addition to any other duties prescribed by law, the Auditor of Accounts shall:

(1) Annually perform or contract for:

(A) an audit of the basic financial statements of the State of Vermont;

(B) the financial and compliance audits of the State of Vermont's federal programs as required by federal law, except that this audit requirement shall not apply to the University of Vermont or the Vermont State Colleges; and

(C) at his or her discretion, governmental audits as defined by governmental auditing standards issued by the U.S. Government Accountability Office (GAO) of every department, institution, and agency of the State, including trustees or custodians of retirement and other trust funds held by the State or any officer or officers of the State, and also including every county officer who receives or disburses funds of the State or for the benefit of the State or any county.

(2) In his or her discretion, conduct a continuing post audit of all disbursements made through the Office of the Commissioner of Finance and Management or the Office of the State Treasurer, including disbursements to a municipality, school supervisory union, school district, or county.

(3)(A) Prominently post and retain on his or her official State website, and update at least annually, the following information:

(i) All reports that result from audits conducted under subdivision (1) of this section.

(ii) [Repealed.]

(iii) A summary of all embezzlement convictions and false claim convictions as described in 13 V.S.A. § 3016 against any agency or department of the State since July 1, 2007. The summary shall include the names of all persons convicted of those offenses.

(B) Periodically follow up on the Auditor's recommendations contained in audit reports arising from audits conducted under subdivision (1) of this section for up to three years from the date of the audit report.

(4)(A)(i) From time to time, as audits are completed, report his or her audit findings first to the Speaker of the House of Representatives and the President Pro Tempore of the Senate, then to the Governor, the Secretary of Administration, the Commissioner of Finance and Management, and the head of the department, institution, or agency covered by the report.

(ii) The audit reports shall be public records.

(B)(i) Draft audit reports, working papers, correspondence, and other materials relied on by the Auditor of Accounts to produce the draft audit report shall be confidential and exempt from public inspection and copying under the Public Records Act until the audit is completed but shall be provided to the audited entity upon request unless the record is exempt from public inspection and copying under another provision of law.

(ii) Draft audit reports, working papers, correspondence, and other materials received by an audited entity prior to completion of the audit shall remain confidential until completion of the audit, and shall not be further disclosed by the audited entity until completion of the audit.

(5) Make special audits of any department, institution, and agency as the Governor may from time to time require.

(6) [Repealed.]

(7) Subject to the provisions of 3 V.S.A. chapter 13, employ and set the compensation of such assistants, clerical or otherwise, as he or she deems necessary for the proper and efficient administration of his or her office. However, he or she shall not expend or authorize expenditure of funds for his or her office in excess of the amount appropriated for his or her office in any fiscal year.

(8) Require all State departments and agencies to file with the Auditor of Accounts all audit reports and reports of findings and recommendations received as a result of audits and examinations conducted by or for any federal agency.

(9), (10) [Repealed.]

(11)(A) Make available to all counties, municipalities, and supervisory unions as defined in 16 V.S.A. § 11(23) and supervisory districts as defined in 16 V.S.A. § 11(24) a document designed to determine the internal financial controls in place to ensure proper use of all public funds.

(i) The Auditor shall consult with the Vermont School Boards Association, the Vermont Association of School Business Officials, and the Vermont League of Cities and Towns in the development of the document.

(ii) The Auditor shall strive to limit the document to one letter-size page.

(B) The Auditor shall also make available to public officials charged with completing the document instructions to assist in its completion.

(12) Make available to county, municipal, and school district officials with fiduciary responsibilities an education program related to those responsibilities, as resources permit.
32 V.S.A. § 953 — VT Code / Title 32 / Chapter 13 / Section 953
§ 953. Sales, record
Status: in_force

The State Treasurer, with the approval of the Governor, is hereby authorized to sell such bonds at such prices, in such amount, at such times, and in such manner, with or without advertising the same, as he or she shall determine to be for the best interests of the State, at public or private sale. The State Treasurer shall keep an accurate record of each and every bond when issued, the number and denomination of each bond when issued, when and where payable, to whom sold, and the rate of interest or the investment return thereon and shall keep an accurate record of all payments of interest, principal, investment return, and maturity value. Interest and the investment return on such bonds shall be exempt from taxation in this State.
32 V.S.A. § 6063 — VT Code / Title 32 / Chapter 154 / Section 6063
§ 6063. Claim as personal; credit and exemption amount at time of transfer [Effective July 1, 2028 if contingency met; see also 32 @ chapter 154 effective until contingency met, set out above]
Status: in_force

(a) The right to file a claim under this chapter is personal to the claimant and shall not survive his or her death, but the right may be exercised on behalf of a claimant by his or her legal guardian or attorney-in-fact. When a claimant dies after having filed a timely claim, the property tax credit amount shall be credited to the homestead property tax liability of the claimant's estate as provided in section 6066a of this title.

(b) In case of sale or transfer of a residence, any property tax credit amounts related to that residence shall be allocated to the seller at closing unless the parties otherwise agree.

(a) The right to file a claim under this chapter is personal to the claimant and shall not survive the claimant's death, but the right may be exercised on behalf of a claimant by the claimant's legal guardian or attorney-in-fact. When a claimant dies after having filed a timely claim, the municipal property tax credit and the homestead exemption amount shall be applied to the property tax liability of the claimant's estate as provided in section 6066a of this title.

(b) In case of sale or transfer of a residence after April 1 of the claim year:

(1) any municipal property tax credit amount related to that residence shall be allocated to the transferor at closing unless the parties otherwise agree;

(2) any homestead property tax exemption related to that residence based on the transferor's household income under subdivision 6066(a)(1) of this chapter shall cease to be in effect upon transfer; and

(3) a transferee who is eligible to declare the residence as a homestead but for the requirement to own the residence on April 1 of the claim year shall, notwithstanding subdivision 5401(7) and subsection 5410(b) of this title, be eligible to apply for a homestead property tax exemption in the claim year when the transfer occurs by filing with the Commissioner of Taxes a homestead declaration pursuant to section 5410 of this title and a claim for exemption on or before the due date prescribed under section 6068 of this chapter.
32 V.S.A. § 6070 — VT Code / Title 32 / Chapter 154 / Section 6070
§ 6070. Disallowed claims [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]
Status: in_force

A claim shall be disallowed if the claimant received title to his or her homestead primarily for the purpose of receiving benefits under this chapter.

A claim shall be disallowed if the claimant received title to the claimant's homestead primarily for the purpose of receiving benefits under this chapter.
32 V.S.A. § 952 — VT Code / Title 32 / Chapter 13 / Section 952
§ 952. Denominations; how issued
Status: in_force

The bonds may be issued at one time or in series from time to time, in any form permitted by law. Except for zero coupon bonds or capital appreciation bonds designated as such by the State Treasurer, with the approval of the Governor, each series shall be payable in substantially equal or diminishing amounts annually, the first of the annual payments to be made not later than five years after the date of the bonds and the last of the payments to be made not later than 20 years after the date. All bonds shall mature not later than 20 years after the date of the bonds. The principal, interest, investment returns, and maturity value of the bonds shall be payable in lawful money of the United States or of the country in which the bonds were sold and for the payments the full faith and credit of the State are hereby pledged. Bonds shall be signed by the State Treasurer or the State Treasurer's deputy and countersigned by the manual or facsimile signature of the Secretary of State or the Secretary of State's deputy, and shall bear the Seal of the State or a facsimile of the Seal of the State, and the interest coupons on the bonds shall bear the facsimile signature of the State Treasurer. Bonds shall be registered as provided by this subchapter. The date of issuance; place of payment; rate of interest, which may be fixed or variable; or the manner of determining the rate of interest, original stated value, investment returns or manner of determining the same, maturity value, time of maturity, provisions with respect to redemption prior to maturity, at par or at a premium, sinking fund and reserve requirements, and other particulars as to the form of the bonds, within the limitations mentioned under this section, shall be determined by the State Treasurer with the approval of the Governor as the State Treasurer may deem for the best interests of the State. Bonds shall contain on their face the statement that they are issued for the purposes mentioned in, under the authority of, and in conformity with the authorizing act, and that their form and other particulars and details have been duly determined by the State Treasurer, with the approval of the Governor; and the statement shall be conclusive evidence of the liability of the State to any bona fide holder, and the bonds so issued shall be the lawful obligations of the State.
32 V.S.A. § 1595 — VT Code / Title 32 / Chapter 17 / Section 1595
§ 1595. Mileage in criminal causes
Status: in_force

In criminal causes, the officer shall make oath to the mileage in excess of one mile charged by him or her as correct before an account thereof is allowed, and the Commissioner of Finance and Management shall not allow for travel in excess of one mile unless actually made, and mileage shall cover transportation when furnished in executing the order of a court for commitment to jail.
32 V.S.A. § 5071 — VT Code / Title 32 / Chapter 133 / Section 5071
§ 5071. Filing and notice of lien
Status: in_force

The tax collector of a town with the approval of the selectboard, or the tax collector of a city with the approval of the aldermen, on or after April 1 in any year may file with the town clerk of his or her town for record in the personal property records written notice that a tax lien is claimed by such town upon part or all of the personal property of a taxpayer in such town to secure the payment of the taxes voted by such town at its previous annual meeting, or assessed as provided by 24 V.S.A. § 1523, and levied or to be levied on such personal property of such taxpayer. Like notice shall be given forthwith to the taxpayer or if he or she is not the owner of such personal property, to the owner thereof, and to all persons having a duly recorded lien on such personal property by sending such notice to the last known post office address of each by registered mail with return receipt. If the taxpayer or owner or lien holder is a partnership, such notice shall be given as aforesaid to one of the partners and if a corporation, such notice shall be given as aforesaid to the president or treasurer thereof.
32 V.S.A. § 7102 — VT Code / Title 32 / Chapter 185 / Section 7102
§ 7102. Agreement to arbitrate
Status: in_force

When the Commissioner of Taxes claims that a decedent was domiciled in this State at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Commissioner of Taxes may, with the approval of the Attorney General, make a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.
32 V.S.A. § 5401 — VT Code / Title 32 / Chapter 135 / Section 5401
§ 5401. Definitions
Status: repealed

As used in this chapter:

(1) “Coefficient of dispersion” is the average absolute deviation expressed as a percentage of the median ratio, and for a municipality in any school year shall be determined by the Director of Property Valuation and Review as follows:

(A) calculate the ratio of the listed value to the fair market value of each property used in determining the equalized education property value of the municipality as required by section 5406 of this title;

(B) determine the median of the ratios calculated in subdivision (A) of this subdivision (1);

(C) determine the absolute deviation of each ratio from the median ratio calculated in subdivision (B) of this subdivision (1); and

(D) calculate the average absolute deviation.

(2) “Commissioner” means the Commissioner of Taxes.

(3) “Common level of appraisal” means the ratio of the aggregate value of local education property tax grand list to the aggregate value of the equalized education property tax grand list.

(4) “Director” means the Director of Property Valuation and Review.

(5) “Education property tax grand list” means the list of property determined pursuant to section 5404 of this title. When the listed value of real property for school tax purposes is credited by a board of civil authority or a court, that board or court shall make a corresponding credit to the listed value for purposes of taxation under this chapter.

(6) “Equalized education property tax grand list” means one percent of the aggregate fair market value of all nonhomestead and homestead property that is required to be listed at fair market value as certified during that year by the Director of Property Valuation and Review under section 5406 of this title, plus one percent of the aggregate value of property required to be listed at a value established under a stabilization agreement described under section 5404a of this title, plus one percent of the aggregate use value established under chapter 124 of this title of all nonhomestead property that is enrolled in the use value appraisal program.

(7) “Homestead”:

(A) “Homestead” means the principal dwelling and parcel of land surrounding the dwelling, owned and occupied by a resident individual as the individual's domicile or owned and fully leased on April 1, provided the property is not leased for more than 182 days out of the calendar year or, for purposes of the renter credit under subsection 6066(b) of this title, is rented and occupied by a resident individual as the individual's domicile.

(B) The parcel of land surrounding the dwelling shall be determined without regard to any road that intersects the land. If the parcel of land surrounding the dwelling is owned by a cooperative housing corporation incorporated under 11 V.S.A. chapter 14 or owned by a nonprofit land conservation corporation or community land trust with exempt status under 26 U.S.C § 501(c)(3), the homestead includes a pro rata part of the land upon which the dwelling is built, as determined by the cooperative corporation, nonprofit corporation, or land trust.

(C) A homestead may consist of a part of a multidwelling or multipurpose building, including cooperative property occupied as a permanent residence by a member of a cooperative housing corporation incorporated under 11 V.S.A. chapter 14. A mobile home may constitute a principal dwelling for purposes of this chapter.

(D) A dwelling owned by a trust may qualify as a homestead if it meets the requirements of subsection 6062(e) of this title.

(E)(i) A homestead also includes a dwelling on the homestead parcel owned by a farmer as defined under section 3752 of this title and occupied as the permanent residence by a parent, sibling, child, grandchild of the farmer or by a shareholder, partner, or member of the farmer-owner, provided that the shareholder, partner, or member owns more than 50 percent of the farmer-owner, including attribution of stock ownership of a parent, sibling, child, or grandchild.

(ii) A homestead further includes the principal dwelling of a widow or widower, provided the dwelling is owned by the estate of the deceased spouse and it is reasonably likely that the dwelling will pass to the widow or widower by law or valid will when the estate is settled.

(F) A homestead also includes any other improvement or structure on the homestead parcel that is not used for business purposes. A homestead does not include that portion of a principal dwelling used for business purposes if the portion used for business purposes includes more than 25 percent of the floor space of the building.

(G) For purposes of homestead declaration and application of the homestead property tax rate, “homestead” also means a residence that was the homestead of the decedent at the date of death and, from the date of death through the next April 1, is held by the estate of the decedent and not rented.

(H) A homestead does not include any portion of a dwelling that is rented, and a dwelling is not a homestead for any portion of the year in which it is rented.

[Subdivision (8) repealed July 1, 2028 if contingency met.]

(8) “Education spending” means “education spending” as defined in 16 V.S.A. § 4001(6).

(9) “Municipality” means a city, town, unorganized town, village, grant, or gore; or, in the case of property located within the territorial limits of an incorporated school district, “municipality” means an incorporated school district.

(10) “Nonhomestead property” means all property except:

(A) Property that is exempt from the municipal property tax by law and not by vote of the municipality.

[Subdivision (10)(B) effective until July 1, 2026; see also subdivision (10)(B) effective July 1, 2026 set out below.]

(B) Property that is subject to the tax on railroads imposed by chapter 211, subchapter 2 of this title or the tax on telephone companies imposed by chapter 211, subchapter 6 of this title.

[Subdivision (10)(B) effective July 1, 2026; see also subdivision (10)(B) effective until July 1, 2026 set out above.]

(B) Property that is subject to the tax on railroads imposed by chapter 211, subchapter 2 of this title.

(C) Homesteads declared in accordance with section 5410 of this title.

(D) Personal property, machinery, inventory and equipment, ski lifts, and snow-making equipment for a ski area; provided, however, this subdivision shall not exclude from the definition of “nonhomestead property” the following real or personal property:

[Subdivision (10)(D)(i) effective until July 1, 2026; see also subdivision (10)(D)(i) effective July 1, 2026 set out below.]

(i) utility cables and lines, poles, and fixtures (except those taxed under chapter 211, subchapter 6 of this title), provided that utility cables, lines, poles, and fixtures located on homestead property and owned by the person claiming the homestead shall be taxed as homestead property; and

[Subdivision (10)(D)(i) effective July 1, 2026; see also subdivision (10)(D)(i) effective until July 1, 2026 set out above.]

(i) utility cables and lines, poles, and fixtures, provided that utility cables, lines, poles, and fixtures located on homestead property and owned by the person claiming the homestead shall be taxed as homestead property; and

(ii) gas distribution lines (except aboveground meters, regulators and gauges, and leased water heaters are excluded personal property).

(E) The excess valuation of property subject to tax increment financing in a tax increment financing district established under 24 V.S.A. chapter 53, subchapter 5 to the extent that the taxes generated on such excess valuation of property are committed under 24 V.S.A. § 1894 to finance tax increment financing district debt, provided that any increment in excess of the amounts committed shall be distributed in accordance with 24 V.S.A. § 1900.

(F) Property owned by a municipality that is located within that municipality and that is used for municipal purposes, including the provision of utility services.

(G) Machinery and equipment used directly in the processing of whey, whether or not such machinery or equipment is attached or affixed to real property.

(H), (I) [Repealed.]

(J) Buildings and fixtures of:

(i) wind-powered electric generating facilities taxed under section 5402c of this title; and

(ii) renewable energy plants generating electricity from solar power and energy storage facilities that are taxed under section 8701 of this title.

(K) Any parcel of land, but not buildings, that provides public access to public waters, as defined in 10 V.S.A. § 1422(6), and that is also:

(i) owned by the Town of Hardwick, and located in Greensboro, Vermont; or

(ii) owned by the Town of Thetford, and located in Fairlee and West Fairlee, Vermont.

(11) “Education property value” means the aggregate fair market value of all nonhomestead and homestead real property that is required to be listed at fair market value as certified during that year by the Director of Property Valuation and Review under section 5406 of this title, plus the aggregate value of property required to be listed at a value established under a stabilization agreement described under section 5404a of this title, plus the aggregate use value established under chapter 124 of this title of all nonhomestead real property that is enrolled in the use value appraisal program.

[Subdivision (12) repealed July 1, 2028 if contingency met.]

(12) “Excess spending” means:

(A) The per pupil spending amount of the district's education spending, as defined in 16 V.S.A. § 4001(6), plus any amount required to be added from a capital construction reserve fund under 24 V.S.A. § 2804(b).

(B) In excess of 118 percent of the statewide average district per pupil education spending increased by inflation, as determined by the Secretary of Education on or before November 15 of each year based on the passed budgets to date. As used in this subdivision, “increased by inflation” means increasing the statewide average district per pupil education spending for fiscal year 2025 by the most recent New England Economic Project cumulative price index, as of November 15, for state and local government purchases of goods and services, from fiscal year 2025 through the fiscal year for which the amount is being determined.

[Subdivision (13) repealed July 1, 2028 if contingency met.]

(13)(A) “Education property tax spending adjustment” means the greater of one or a fraction in which:

(i) the numerator is the district's per pupil education spending plus excess spending for the school year, and

(ii) the denominator is the property dollar equivalent yield for the school year, as defined in subdivision (15) of this section.

(B) “Education income tax spending adjustment” means the greater of one or a fraction in which the numerator is the district's per pupil education spending plus excess spending for the school year, and the denominator is the income dollar equivalent yield for the school year, as defined in subdivision (16) of this section.

(14) “Domicile” means the principal dwelling of a person who has established permanent residence in the State. Intention to establish permanent residence is a factual determination to be made in the first instance by the Commissioner. No one factor is conclusive of whether a dwelling is a permanent residence; the Commissioner may consider any relevant factors, including the following: formal and informal statements of the declarant; the location of residences owned or leased by the declarant; where the declarant spends time; the declarant's place of employment and business connections; the location of items of significant value (either monetary or sentimental) to declarant; where the declarant's family lives; place of voter registration; place of issuance of automobile registration and driver's license; previous permanent residency of the declarant; and address listed on federal and state income tax returns filed by the declarant.

[Subdivision (15) repealed July 1, 2028 if contingency met.]

(15) “Property dollar equivalent yield” means the amount of per pupil education spending that would result in a district having a homestead tax rate of $1.00 per $100.00 of equalized education property value.

[Subdivision (16) repealed July 1, 2028 if contingency met.]

(16) “Income dollar equivalent yield” means the amount of per pupil education spending that would result in a district having an income percentage in subdivision 6066(a)(2) of this title of 2.0 percent.

(17) “Statewide adjustment” means the ratio of the aggregate education property tax grand list of all municipalities to the aggregate value of the equalized education property tax grand list of all municipalities.

[Subdivisions (18)-(23) effective July 1, 2028 if contingency met.]

(18) “Adjusted equalized education property tax grand list” means the equalized education property tax grand list after removing the value of homestead property exempted from the statewide education property tax and the supplemental district spending tax pursuant to section 6066 of this title.

(19) “Per pupil supplemental district spending” means the per pupil amount of supplemental district spending resulting from dividing a school district's supplemental district spending by its long-term membership as defined in 16 V.S.A. § 4001(7).

(20) “Recapture” means the amount of revenue raised through imposition of the supplemental district spending tax pursuant to subsection 5402(f) of this chapter that is in excess of the school district's supplemental district spending.

(21) “School district with the lowest taxing capacity” means the school district other than an interstate school district anticipated to have the lowest aggregate adjusted equalized education property tax grand list of its municipal members per long-term membership as defined in 16 V.S.A. § 4001(7) in the following fiscal year.

(22) “Supplemental district spending” means the spending that the voters of a school district approve in excess of the school district's educational opportunity payment, as defined in 16 V.S.A. § 4001(17), for the fiscal year, provided that the voters of a school district other than an interstate school district shall not approve spending in excess of five percent of the product of the base amount, as defined in 16 V.S.A. § 4001(16), and the school district's long-term membership, as defined in 16 V.S.A. § 4001(7).

(23) “Supplemental district spending yield” means the amount of property tax revenue per long-term membership as defined in 16 V.S.A. § 4001(7) that would be raised in the school district with the lowest taxing capacity using a supplemental district spending tax rate of $1.00 per $100.00 of equalized education property value multiplied by the statewide adjustment.
32 V.S.A. § 7775 — VT Code / Title 32 / Chapter 205 / Section 7775
§ 7775. Retail dealers
Status: in_force

Within 24 hours after coming into possession of any cigarettes not bearing proper stamps evidencing payment of the tax imposed by this chapter and before selling the same, each retail dealer shall affix or cause to be affixed stamps of the proper denomination to each individual package of cigarettes as required by section 7771 of this title and in such manner as the Commissioner may specify in regulations issued pursuant to this chapter.
32 V.S.A. § 3839 — VT Code / Title 32 / Chapter 125 / Section 3839
§ 3839. Municipally owned lakeshore property
Status: in_force

(a) Notwithstanding section 3659 of this title, a town may vote to exempt from its municipal taxes, in whole or in part, any parcel of land, but not buildings, that provides public access to public waters, as defined in 10 V.S.A. § 1422(6), and that is also:

(1) owned by the Town of Hardwick, and located in Greensboro, Vermont; or

(2) owned by the Town of Thetford, and located in Fairlee and West Fairlee, Vermont.

(b) An exemption voted by a town under subsection (a) of this section shall be for up to ten years. Upon the expiration of the exemption, a town may vote additional periods of exemption not exceeding five years each.
32 V.S.A. § 5414 — VT Code / Title 32 / Chapter 135 / Section 5414
§ 5414. Repealed. 2023, No. 183 (Adj. Sess.), § 12, eff. July 1, 2034.
Status: in_force

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

(a) Creation. There is created the Education Fund Advisory Committee to monitor Vermont's education financing system, conduct analyses, and perform the duties under subsection (c) of this section.

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

(a) Creation. There is created the Education Fund Advisory Committee to monitor Vermont's education financing system, conduct analyses, assist with the transformation of Vermont's education finance system, and perform the duties under subsection (c) of this section.

(b) Membership. The Committee shall be composed of the following members:

(1) the Commissioner of Taxes or designee;

(2) the Secretary of Education or designee;

(3) the Chair of the State Board of Education or designee;

(4) two members of the public with expertise in education financing, who shall be appointed by the Speaker of the House;

(5) two members of the public with expertise in education financing, who shall be appointed by the Committee on Committees;

(6) one member of the public with expertise in education financing, who shall be appointed by the Governor;

(7) the President of the Vermont Association of School Business Officials or designee;

(8) one representative from the Vermont School Boards Association (VSBA) with expertise in education financing, selected by the Executive Director of VSBA;

(9) one representative from the Vermont Superintendents Association (VSA) with expertise in education financing, selected by the Executive Director of VSA; and

(10) one representative from the Vermont National Education Association (VTNEA) with expertise in education financing, selected by the Executive Director of VTNEA.

(c) Powers and duties.

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

(1) Annually, on or before December 15, the Committee shall make recommendations to the General Assembly regarding:

(A) updating the weighting factors using the weighting model and methodology used to arrive at the weights enacted under 2022 Acts and Resolves No. 127, which may include recalibration, recalculation, adding or eliminating weights, or any combination of these actions, as necessary;

(B) changes to, or the addition of new or elimination of existing, categorical aid, as necessary;

(C) changes to income levels eligible for a property tax credit under section 6066 of this title;

(D) means to adjust the revenue sources for the Education Fund;

(E) means to improve equity, transparency, and efficiency in education funding statewide;

(F) the amount of the Education Fund stabilization reserve;

(G) school district use of reserve fund accounts; and

(H) any other topic, factor, or issue the Committee deems relevant to its work and recommendations.

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

(1) Annually, on or before December 15, the Committee shall make recommendations to the General Assembly regarding:

(A) updating the weighting factors using the weighting model and methodology used to arrive at the weights enacted for the foundation formula, which may include recalibration, recalculation, adding or eliminating weights, or any combination of these actions, as necessary;

(B) changes to, or the addition of new or elimination of existing, categorical aid, as necessary;

(C) changes to income levels eligible for a homestead exemption under section 6066 of this title;

(D) means to adjust the revenue sources for the Education Fund;

(E) means to improve equity, transparency, and efficiency in education funding statewide;

(F) the amount of the Education Fund stabilization reserve;

(G) school district use of reserve fund accounts;

(H) national best practices for addressing intra-school district effects of a foundation formula, including through the use of weighting factors;

(I) how to maintain intra-district equity under Vermont's foundation formula;

(J) whether weighted foundation formula payments lead to improved outcomes across all populations; and

(K) any other topic, factor, or issue the Committee deems relevant to its work and recommendations.

(2) The Committee shall review and recommend updated weights, categorical aid, and changes to the excess spending threshold to the General Assembly not less than every three years, which may include a recommendation not to make changes where appropriate. In reviewing and recommending updated weights, the Committee shall use the weighting model and methodology used to arrive at the weights enacted under 2022 Acts and Resolves No. 127.

(d) Assistance. The Committee shall have the administrative, technical, and legal assistance of the Department of Taxes and the Agency of Education.

(e) Meetings.

(1) The Commissioner of Taxes shall call the first meeting of the Committee to occur on or before July 15, 2026.

(2) The Committee shall select a chair from among its members at the first meeting.

(3) A majority of the membership shall constitute a quorum.

(f) Compensation and reimbursement. Members of the Committee shall be entitled to per diem compensation and reimbursement of expenses as permitted under section 1010 of this title for up to four meetings per year.
32 V.S.A. § 5074 — VT Code / Title 32 / Chapter 133 / Section 5074
§ 5074. Sales in fraud of lien
Status: in_force

A person holding a chattel mortgage or other lien on any personal property on which a tax lien has been created as herein provided, who induces a person to purchase part or all of such personal property for the purpose of avoiding such tax lien shall be fined not more than $100.00. Such fine shall be paid to the town to which such tax is owed.
32 V.S.A. § 3411 — VT Code / Title 32 / Chapter 121 / Section 3411
§ 3411. Powers of the Division of Property Valuation and Review
Status: in_force

The Division of Property Valuation and Review shall through its Director:

(1) employ such staff as is necessary, subject to the approval of the Commissioner of the Department of Taxes;

(2) cooperate fully with the Commissioner in any matter in which he or she requires assistance in connection with his or her duties, including the valuation of property for any tax administered and collected by the Commissioner;

(3) adopt rules under 3 V.S.A. chapter 25 to provide for the uniform administration of the property tax;

(4) maintain any information obtained by the Director from any local official subject to the same rules as to public access and confidentiality as apply to such information in the possession of a local official, as contained in section 4009 of this title;

(5) provide technical assistance and instruction to the listers in a uniform appraisal system and provide other related assistance within the limits of available resources;

(6) prepare and provide to towns at a reasonable fee form books, other required forms and copies of relevant statutes in booklet form;

(7) to the extent of available resources, prepare and provide tax maps for all municipalities not having the same;

(8) from time to time, develop and recommend to the General Assembly improved methods for standardizing property assessment procedures and to administer the current use program in accordance with chapter 124 of this title;

(9) annually publish the report described in section 3412 of this title;

(10) assist municipalities in administration of property taxes, including the appraisal of classes of property difficult to appraise, such as industrial and utility properties; and

(11) appraise property required by law to be appraised by the Director, including railroad property under chapter 211 of this title.
32 V.S.A. § 611 — VT Code / Title 32 / Chapter 7 / Section 611
§ 611. Consolidated town fee report and request
Status: in_force

(a) As used in this section:

(1) “Cost” shall be narrowly construed and may include reasonable and directly related costs of administration, maintenance, and other expenses due to providing the service or product or performing the regulatory function.

(2) “Fee” means a monetary charge collected by or on behalf of a town for a service or product provided to, or the regulation of, specified classes of individuals or entities.

(3) “Town” means a town, city, unorganized town or gore, and the unified towns and gores in Essex County.

(b) On or before the third Tuesday of the legislative session of 2019 and every three years thereafter, the Vermont Municipal Clerks' and Treasurers' Association and the Vermont League of Cities and Towns shall jointly submit a consolidated town fee report and request. The report shall be submitted to the House Committee on Ways and Means, the Senate Committee on Finance, and the House and Senate Committees on Government Operations. The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the report to be made under this subsection.

(c) For each fee in existence on the preceding July 1, the report shall specify:

(1) its statutory authorization and termination date, if any;

(2) its current rate or amount and the date it was last set or adjusted by the General Assembly;

(3) the fund into which its revenues are deposited; and

(4) for each town, in each of the two previous fiscal years, the revenues derived from each fee.

(d) The report shall contain:

(1) an account of the amounts retained and spent from each town's Restoration and Preservation Reserve Fund in the three prior fiscal years; and

(2) a summary of each town's plan to digitize records using funds appropriated from the town's Restoration and Preservation Reserve Fund.

(e) A fee request shall contain any proposal to:

(1) Create a new fee, or change, reauthorize, or terminate an existing fee, which shall include a description of the services provided or the function performed.

(2) Set a new or adjust an existing fee rate or amount. Each new or adjusted fee rate shall be accompanied by information justifying the rate, which may include:

(A) the relationship between the revenue to be raised by the fee or change in the fee and the cost or change in the cost of the service, product, or regulatory function supported by the fee;

(B) the inflationary pressures that have arisen since the fee was last set;

(C) the effect on budgetary adequacy if the fee is not increased;

(D) the existence of comparable fees in other jurisdictions;

(E) policies that might affect the acceptance or the viability of the fee amount; and

(F) other considerations.

(3) Designate, or redesignate, the fund into which revenue from a fee is to be deposited.
32 V.S.A. § 984 — VT Code / Title 32 / Chapter 13 / Section 984
§ 984. Additional powers
Status: in_force

The State Treasurer or his or her designee shall have such additional powers as are necessary to effectuate the purposes of this subchapter.
32 V.S.A. § 801 — VT Code / Title 32 / Chapter 11 / Section 801
§ 801. Independent audit authorized
Status: in_force

The financial statements of the funds of State government or the financial and other records of the Tax Commissioner, Treasurer, and Agency of Administration shall be examined by competent accountants employed by the State under the direction of the Emergency Board whenever in its discretion an independent audit will serve the best interests of the State. A copy of the report of such examination shall be filed with each member of the Emergency Board and shall be open to public inspection. The Emergency Board shall transmit to the General Assembly a copy of such reports covering the examination so made for the preceding two years. The expenses of such examinations shall be paid from the General Fund. The provisions of this section shall not be construed to limit the duty of the Auditor of Accounts as set forth under subdivision 163(1) of this title.
32 V.S.A. § 3606 — VT Code / Title 32 / Chapter 123 / Section 3606
§ 3606. Standing timber
Status: in_force

The sale or conveyance of standing timber shall not affect the valuation of the underlying land.
32 V.S.A. § 8341 — VT Code / Title 32 / Chapter 211 / Section 8341
§ 8341. Record of appraisals
Status: in_force

On or before January 15 following any appraisal made under the provisions of articles 4 and 6 of this subchapter, the Commissioner shall make a record thereof in a book kept in the Commissioner's office for that purpose.
32 V.S.A. § 4223 — VT Code / Title 32 / Chapter 129 / Section 4223
§ 4223. Evidence; voluntary payment
Status: in_force

A person so objecting may submit such evidence under oath or in documentary form as shall be pertinent thereto. Nothing herein contained shall permit the filing of objections by a person who has theretofore, without protest, voluntarily paid his or her taxes assessed on a defective or invalid grand list for that year.
32 V.S.A. § 1431 — VT Code / Title 32 / Chapter 17 / Section 1431
§ 1431. Fees in Supreme and Superior Courts
Status: in_force

(a) Prior to the entry of any cause in the Supreme Court, there shall be paid to the clerk of the court for the benefit of the State a fee of $295.00 in lieu of all other fees not otherwise set forth in this section.

(b)(1) Except as provided in subdivisions (2)-(7) of this subsection, prior to the entry of any cause in the Superior Court, there shall be paid to the clerk of the court for the benefit of the State a fee of $295.00 in lieu of all other fees not otherwise set forth in this section.

(2) Prior to the entry of any divorce or annulment proceeding in the Superior Court, there shall be paid to the clerk of the court for the benefit of the State a fee of $295.00 in lieu of all other fees not otherwise set forth in this section. If the divorce or annulment complaint is filed with a stipulation for a final order, the fee shall be $90.00 if one or both of the parties are residents and $180.00 if neither party is a resident, except that if the stipulation is not acceptable to the court or if a matter previously agreed to becomes contested, the difference between the full fee and the reduced fee shall be paid to the court prior to the issuance of a final order.

(3) Prior to the entry of any parentage or desertion and support proceeding brought under 15 V.S.A. chapter 5 in the Superior Court, there shall be paid to the clerk of the court for the benefit of the State a fee of $120.00 in lieu of all other fees not otherwise set forth in this section. If the parentage or desertion and support complaint is filed with a stipulation for a final order acceptable to the court, the fee shall be $35.00, except that if the stipulation is not acceptable to the court or if a matter previously agreed to becomes contested, the difference between the full fee and the reduced fee shall be paid to the court prior to the issuance of a final order.

(4) Prior to the entry of any motion or petition to enforce a final order for parental rights and responsibilities, parent-child contact, property division, or maintenance in the Superior Court, there shall be paid to the clerk of the court for the benefit of the State a fee of $90.00 in lieu of all other fees not otherwise set forth in this section. Prior to the entry of any motion or petition to vacate or modify a final order for parental rights and responsibilities, parent-child contact, or maintenance in the Superior Court, there shall be paid to the clerk of the court for the benefit of the State a fee of $120.00 in lieu of all other fees not otherwise set forth in this section. However, if the motion or petition is filed with a stipulation for an order, the fee shall be $35.00, except that if the stipulation is not acceptable to the court or if a matter previously agreed to becomes contested, the difference between the full fee and the reduced fee shall be paid to the court prior to the issuance of a final order. All motions or petitions filed by one party under this subsection at one time shall be assessed one fee equal to the highest of the filing fees associated with the motions or petitions involved. There are no filing fees for prejudgment motions or petitions filed before a final divorce, legal separation, dissolution of civil union, parentage, desertion, or nonsupport judgment issued.

(5) Prior to the entry of any motion or petition to vacate or modify an order for child support in the Superior Court, there shall be paid to the clerk of the court for the benefit of the State a fee of $45.00 in lieu of all other fees not otherwise set forth in this section. If the motion or petition is filed with a stipulation for an order, there shall be no fee, except that if the stipulation is not acceptable to the court or if a matter previously agreed to becomes contested, the difference between the full fee and the reduced fee shall be paid to the court prior to the issuance of a final order. A motion or petition to enforce an order for child support shall require no fee. All motions or petitions filed by one party at one time shall be assessed one fee; if a simultaneous motion is filed by a party under subdivision (4) of this subsection, the fee under subdivision (4) shall be the only fee assessed. There are no filing fees for prejudgment motions or petitions filed before a final divorce, legal separation, dissolution of civil union, parentage, desertion, or nonsupport judgment has issued.

(6) Prior to the registration in Vermont of a child custody determination issued by a court of another state, there shall be paid to the clerk of the court for the benefit of the State a fee of $90.00 unless the request for registration is filed with a simultaneous motion for enforcement or modification, in which event the fee for registration shall be $40.00 in addition to the fee for the motion as provided in subdivision (4) of this subsection.

(7) Prior to the filing of any appeal from the Probate Division of the Superior Court to the Civil Division of the Superior Court, there shall be paid to the clerk of the court for the benefit of the State a fee of $295.00 in lieu of all other fees not otherwise set forth in this section.

(c)(1) Prior to the entry of a small claims action, there shall be paid to the clerk in lieu of all other fees not otherwise set forth in this section a fee of $90.00 if the claim is for more than $1,000.00 and $65.00 if the claim is for $1,000.00 or less. Prior to the entry of any postjudgment motion in a small claims action, there shall be paid to the clerk a fee of $65.00. The fee for every counterclaim in small claims proceedings shall be $35.00, payable to the clerk, if the counterclaim is for more than $500.00, and $25.00 if the counterclaim is for $500.00 or less.

(2)(A) Except as provided in subdivision (B) of this subdivision (2), fees paid to the clerk pursuant to this subsection (c) shall be divided as follows: 50 percent of the fee shall be for the benefit of the county and 50 percent of the fee shall be for the benefit of the State.

(B) In a county where court facilities are provided by the State, all fees paid to the clerk pursuant to this subsection (c) shall be for the benefit of the State.

(d) Prior to the entry of any subsequent pleading that sets forth a claim for relief in the Supreme Court or the Superior Court, there shall be paid to the clerk of the court for the benefit of the State a fee of $120.00 for every cross-claim or third-party claim and a fee of $90.00 for every counterclaim in the Superior Court in lieu of all other fees not otherwise set forth in this section. The fee for an appeal of a magistrate's decision or the appeal of a small claims decision in the Superior Court shall be $120.00. The filing fee for civil suspension proceedings filed pursuant to 23 V.S.A § 1205 shall be $90.00, which shall be taxed in the bill of costs in accordance with sections 1433 and 1471 of this title. This subsection does not apply to filing fees in the Family Division, except with respect to the fee for an appeal of a magistrate's decision.

(e) Prior to the filing of any postjudgment motion in the Civil, Criminal, or Environmental Division of the Superior Court, including motions to reopen civil suspensions or motions to reopen existing cases in the Probate Division of the Superior Court, there shall be paid to the clerk of the court for the benefit of the State a fee of $90.00 except for small claims actions, estates, and motions to confirm the sale of property in foreclosure. A filing fee of $90.00 shall be paid to the clerk of the court for a civil petition for minor settlements. The $90.00 filing fee shall only apply for a motion to seal a criminal history record of a violation of 23 V.S.A. § 1201(a) pursuant to 13 V.S.A. § 7602(a)(1)(C), but shall not apply for any other motion to seal or expunge a criminal history record pursuant to 13 V.S.A. § 7602, 33 V.S.A. § 5119(g), or other applicable records clearance provisions.

(f) The filing fee for all actions filed in the Judicial Bureau shall be $65.00; the State or municipality shall not be required to pay the fee; however, if the respondent denies the allegations on the ticket, the fee shall be taxed in the bill of costs in accordance with sections 1433 and 1471 of this title and shall be paid to the clerk of the Bureau for the benefit of the State.

(g) Prior to the filing of any postjudgment motion in the Judicial Bureau, there shall be paid to the clerk of the Bureau, for the benefit of the State, a fee of $45.00. Prior to the filing of any appeal from the Judicial Bureau to the Superior Court, there shall be paid to the clerk of the court, for the benefit of the State, a fee of $120.00.

(h) Pursuant to Vermont Rules of Civil Procedure 3.1 or Vermont Rules of Appellate Procedure 24(a), part or all of the filing fee may be waived if the court finds that the applicant is unable to pay it. The clerk of the court or the clerk's designee shall establish the in forma pauperis fee in accordance with procedures and guidelines established by administrative order of the Supreme Court. If, during the course of the proceeding and prior to a final judgment, the court determines that the applicant has the ability to pay all or a part of the waived fee, the court shall require that payment be made prior to issuing a final judgment. If the applicant fails to pay the fee within a reasonable time, the court may dismiss the proceeding.
32 V.S.A. § 466 — VT Code / Title 32 / Chapter 7 / Section 466
§ 466. Requisitions
Status: in_force

(a) Upon requisition of an officer having authority to expend money for the payment of expenses chargeable to the State, with the approval of the Governor, the Commissioner of Finance and Management is authorized to issue a warrant on the Treasurer for funds necessary for the expenses. Advances shall not be made until the officer files with the State Treasurer a good and sufficient bond, approved by the Governor and Commissioner of Finance and Management, to indemnify the State against all loss or shortage of sums so advanced. The expense of the bond shall be paid by the State.

(b) The State Treasurer may advance funds for travel when the travel has been approved by the Governor or the Governor's delegated representatives. The amounts to be advanced and the requirements for settlement will be determined by rules adopted by the State Treasurer.

(c) The State Treasurer may enter into contracts with banks and other financial institutions in order to establish a credit card reimbursement program for State officials and employees and may guarantee payment of charges incurred under this program. No person shall charge personal items to a credit card account guaranteed by the State of Vermont under such a program.
32 V.S.A. § 5831 — VT Code / Title 32 / Chapter 151 / Section 5831
§ 5831. Name of tax
Status: in_force

The tax imposed by this subchapter shall be known as the Vermont Corporate Income Tax.
32 V.S.A. § 9773 — VT Code / Title 32 / Chapter 233 / Section 9773
§ 9773. Imposition of compensating use tax
Status: in_force

Unless property or telecommunications service has already been or will be subject to the sales tax under this chapter, there is imposed on every person a use tax at the rate of six percent for the use within this State, except as otherwise exempted under this chapter:

(1) of any tangible personal property purchased at retail;

(2) of any tangible personal property manufactured, processed, or assembled by the user, if items of the same kind of tangible personal property are offered for sale by him or her in the regular course of business, but the mere storage, keeping, retention, or withdrawal from storage of tangible personal property or the use for demonstrational or instructional purposes of tangible personal property by the person who manufactured, processed, or assembled such property shall not be deemed a taxable use by him or her; and for purposes of this section only, the sale of electrical power generated by the taxpayer shall not be considered a sale by him or her in the regular course of business if at least 60 percent of the electrical power generated annually by the taxpayer is used by the taxpayer in his or her trade or business;

(3) of any tangible personal property, however acquired, where not acquired for purposes of resale, upon which any taxable services described in subdivision 9771(3) of this title have been performed;

(4) specified digital products transferred electronically to an end user; and

(5) telecommunications service, except coin-operated telephone service, private telephone service, paging service, private communications service, or value-added non-voice data service.
32 V.S.A. § 5920 — VT Code / Title 32 / Chapter 151 / Section 5920
§ 5920. Returns and mandatory payments
Status: in_force

(a) A partnership or limited liability company, which engages in activities in Vermont that would subject a C corporation to the requirement to file a return under section 5862 of this title, shall file with the Commissioner an annual return, in the form prescribed by the Commissioner, on or before the due date prescribed for the filing of the entity's federal return. The return shall set forth the name, address, and Social Security or federal identification number of each partner or member; the partnership or limited liability company income attributable to Vermont and the income not attributable to Vermont with respect to each partner or member as determined under this chapter; and such other information as the Commissioner may by rule prescribe. The partnership or limited liability company shall, on or before the day on which such return is filed, furnish to each person who was a partner or member during the year a copy of such information shown on the return as the Commissioner may by rule prescribe.

(b) The Commissioner may permit a partnership or limited liability company to file composite returns and to make composite payments of tax on behalf of some or all of its nonresident partners or members. In addition, the Commissioner may require a partnership or limited liability company that has in excess of 50 nonresident partners or members to file composite returns and to make composite payments at the second-highest marginal rate on behalf of all of its nonresident partners or members.

(c) With respect to each of its nonresident partners or nonresident members, a partnership or limited liability company shall for each taxable period be liable for all income taxes, together with related interest and penalties, imposed on the partner or member by Vermont with respect to the income of the partnership or limited liability company. A partnership or limited liability company shall declare estimated tax, and shall pay estimated tax, including applicable interest and penalties, on such liability in the manner and at the times specified in subchapter 5 of this chapter; provided, however, that a partnership or limited liability company with a single partner or member and a tax liability under this section of $250.00 or less in the prior year, and a partnership or limited liability company with two or more partners or members and a tax liability under this section of $500.00 or less in the prior year, may file the entire estimated amount on or before the fourth payment date, January 15. As used in this subsection, “estimated tax” as used in subchapter 5 of this chapter shall mean an amount equal to the next-to-lowest marginal tax rate prescribed under section 5822 of this title, multiplied by the partner's or member's pro rata share of the income attributable to Vermont.

(d) If interest or penalty is imposed upon a partnership or limited liability company for any underpayment of estimated tax under subsection (c) of this section, no interest or penalty shall be imposed upon a partner or member for underpayment of estimated taxes relating to the partner's or member's pro rata share of the income attributable to Vermont to which the interest or penalty relates. If a partnership or limited liability company shows to the satisfaction of the Commissioner that interest or penalties have been assessed against it in excess of the interest or penalties that would have been applied against the combined, actual tax liabilities of all nonresident partners or members, the Commissioner shall abate such excess interest and penalties. Nothing in this subsection shall be construed as authorizing a partnership or limited liability company to reduce its estimated tax payments.

(e) Any amount paid by the partnership or limited liability company to Vermont pursuant to this section shall be considered to be a payment by the partner or member on account of the income tax imposed on the partner or member for the taxable period pursuant to section 5822 of this title. A partnership or limited liability company shall be entitled to recover a payment made pursuant to this section from the partner or member on whose behalf the payment was made.

(f)(1) Subsection (c) of this section shall not apply to a partnership or limited liability company engaged solely in the business of operating one or more affordable housing projects in this State, provided such partnership or limited liability company shall notify its nonresident partners or nonresident members of their obligation under subchapter 6 of this chapter to file Vermont personal income tax returns and under subchapter 2 of this chapter to pay a tax on income earned from such investment; instruct each nonresident partner or nonresident member to pay such tax; and in addition to filing copies of all schedules K-1 with its partnership or limited liability company return shall file with the Commissioner segregated duplicate copies of all nonresident schedules K-1. In this subsection, “affordable housing project” means a rental residential development that is intended primarily to benefit low-income Vermont residents throughout the period of the investment and that is subject to one or more of the following:

(A) a housing subsidy covenant that has been granted to the Vermont Housing and Conservation Board;

(B) a regulatory agreement or LIHTC housing subsidy covenant that has been granted to the Vermont Housing Finance Agency;

(C) a housing assistance payment contract with the U.S. Department of Housing and Urban Development pursuant to 24 C.F.R. Part 883; or

(D) a regulatory agreement that has been granted to the Farmers Home Administration of the U.S. Department of Agriculture.

(2) In this subsection, “low income” means income that is less than or equal to area median income based on statistics from State or federal sources.

(g)(1) Subsection (c) of this section shall not apply to a partnership or limited liability company engaged solely in the business of operating one or more federal new market tax credit projects in this State, provided such partnership or limited liability company shall:

(A) notify its nonresident partners or nonresident members of their obligation under subchapter 6 of this chapter to file Vermont personal income tax returns and under subchapter 2 of this chapter to pay a tax on income earned from such investment;

(B) instruct each nonresident partner or nonresident member to pay such tax; and

(C) in addition to filing copies of all schedules K-1 with its partnership or limited liability company return, file with the Commissioner segregated duplicate copies of all nonresident schedules K-1.

(2) As used in this subsection, “federal new market tax credit project” means a business that is intended primarily to benefit low-income Vermont residents throughout the period of investment and that is subject to the following:

(A) has been determined by the U.S. Department of the Treasury to be a community development entity;

(B) has been awarded an allocation of federal new market tax credits under 26 U.S.C. § 45D; and

(C) is a partnership or limited liability corporation that is a pass-through of the federal new market tax credit to the nonresident investor.

(h)(1) Notwithstanding any provisions in this section, a publicly traded partnership as defined in 26 U.S.C. § 7704(b) that is treated as a partnership for the purposes of the Internal Revenue Code is exempt from any income tax liability and any compliance and payment obligations under subsections (b) and (c) of this section if information required by the Commissioner under subdivision (2) of this subsection is provided by the due date of the partnership's return.

(2) Publicly traded partnerships shall provide to the Commissioner in an electronic format, according to rules or procedures adopted by the Commissioner, an annual return that includes the name, address, taxpayer identification number, and other information requested by the Commissioner for each partner with Vermont-source income in excess of $500.00.

(3) A lower-tier pass-through entity of a publicly traded partnership may request from the Commissioner an exemption from the compliance and payment obligations specified in subsections (b) and (c) of this section. The request for the exemption must be in writing and contain:

(A) the name, the address, and the account number or federal identification number of each of the lower-tier pass-through entity's partners, shareholders, members, or other owners; and

(B) information that establishes the ownership structure of the lower-tier pass-through entity and the amount of Vermont source income.

(4) The Commissioner may request additional documentation before granting an exemption to a lower-tier pass-through entity. As used in this subsection, a “lower-tier pass-through entity” means a pass-through entity for purposes of the Internal Revenue Code, which can include a partnership, S corporation, disregarded entity, or limited liability company and which allocates income, directly or indirectly, to a publicly traded partnership. The exemption under subdivision (3) of this subsection shall only apply to income allocated, directly or indirectly, to a publicly traded partnership.

(5) If granted, the exemption for the lower-tier pass-through entity shall be effective for three years following the date the exemption is granted. At the end of the three-year period, the lower-tier pass-through entity of a publicly traded partnership shall submit a new exemption request to continue the exemption. The Commissioner may revoke the exemption for the lower-tier pass-through entity if the Commissioner determines that the lower-tier pass-through entity is not satisfying its tax payment and reporting obligations to the State with respect to income allocated, directly or indirectly, to nonresident partners or members that are not publicly traded partnerships.
32 V.S.A. § 3485 — VT Code / Title 32 / Chapter 121 / Section 3485
§ 3485. Records to be kept relating to deeds and mortgages
Status: in_force

(a) Annually on April 1, town clerks shall furnish the listers with copies of the property tax returns filed by the clerk under section 9610 of this title relating to deeds that were filed for record during the year ending on the first day of such month. However, upon request in writing by the listers, on or before the 15th day of each month, town clerks shall furnish the listers with copies of the property transfer tax returns to deeds that were filed for record during the next preceding calendar month.

(b) Failure on the part of the town clerk to furnish the copies required under subsection (a) of this section shall not render the town liable in damages to any person. A town clerk who willfully fails to furnish the copies required under subsection (a) of this section shall be fined $10.00 for each offense.
32 V.S.A. § 3260 — VT Code / Title 32 / Chapter 103 / Section 3260
§ 3260. Bulk sales
Status: in_force

(a) Whenever a person (transferor) required to collect or withhold a trust tax pursuant to chapter 151, 207, 225, or 233 of this title shall make any sale, transfer, long-term lease, or assignment (transfer) in bulk of any part or the whole of the assets of a business, otherwise than in the ordinary course of the business, the purchaser, transferee or assignee (transferee) shall, at least 10 days before taking possession of the subject of the transfer or before payment therefore if earlier, notify the Commissioner in writing of the proposed sale and of the price, terms, and conditions thereof whether or not the transferor has represented to or informed the transferee that the transferor owes any trust tax pursuant to chapter 151, 207, 225, or 233 and whether or not the transferee has knowledge that such taxes are owed, and whether any taxes are in fact owed.

(b) Whenever the transferee shall fail to give notice to the Commissioner as required by subsection (a) of this section, or whenever the Commissioner shall inform the transferee that a possible claim for tax exists, any sums of money, property, or choses in action, or other consideration, which the transferee is required to transfer over to or for the transferor, shall be subject to a first priority right and lien for any taxes theretofore or thereafter determined to be due from the transferor to the State, and the transferee is forbidden to transfer the consideration to or for the transferor to the extent of the amount of the State's claim.

(c) For failure to comply with this section, the transferee shall be personally liable for the payment to the State of any taxes theretofore or thereafter determined to be due to the State from the transferor and the liability may be assessed and enforced in the same manner as the liability for tax under chapter 151, 207, 225, or 233.
32 V.S.A. § 4871 — VT Code / Title 32 / Chapter 133 / Section 4871
§ 4871. Article in warning
Status: in_force

The warning for each annual town or other municipal meeting may contain an article in substance as follows:

“Will the town (or other municipality) vote to collect taxes on real and personal property in installments?”
32 V.S.A. § 7401 — VT Code / Title 32 / Chapter 190 / Section 7401
§ 7401. Purpose
Status: in_force

(a) This chapter is intended to conform the Vermont estate tax laws with the estate and gift tax provisions of the U.S. Internal Revenue Code, except as otherwise expressly provided, in order to simplify the taxpayer's filing of returns, reduce the taxpayer's accounting burdens, and facilitate the collection and administration of these taxes. Because federal estate and gift tax law does not recognize a civil union in the same manner as Vermont law, and because a reduction in the Vermont estate tax liability for parties to a civil union based upon the federal marital deduction would not reduce the total estate tax liability, estates of parties to a civil union shall be subject to tax based on their actual federal estate tax liability and, notwithstanding the provisions of section 7442a of this title, the actual federal credit for state death taxes as provided under the Economic Growth and Tax Relief Reconciliation Act of 2001. Beginning with estates of decedents with a date of death on or after January 1, 2005, this chapter shall apply to parties to a civil union and surviving parties to a civil union as if federal estate tax law recognized a civil union in the same manner as Vermont law.

(b) It is intended that taxpayers shall be taxed only upon the Vermont taxable estate or upon Vermont taxable gifts for any calendar year, but that the rate at which the Vermont taxable estate or Vermont taxable gifts are taxed under this chapter shall reflect the taxpayer's ability to pay as measured by the value of his or her federal taxable estate or federal taxable gifts for the taxable year.
32 V.S.A. § 9241 — VT Code / Title 32 / Chapter 225 / Section 9241
§ 9241. Imposition of tax
Status: in_force

(a) An operator shall collect a tax of nine percent of the rent of each occupancy.

(b) An operator shall collect a tax on the sale of each taxable meal at the rate of nine percent of each full dollar of the total charge and on each sale for less than one dollar and on each part of a dollar in excess of a full dollar in accordance with the following formula:

(c) An operator shall collect a tax on each sale of alcoholic beverages at the rate of 10 percent of each full dollar of the total charge and on each sale for less than one dollar and on each part of a dollar in excess of a full dollar in accordance with the following formula:
32 V.S.A. § 8172 — VT Code / Title 32 / Chapter 211 / Section 8172
§ 8172. Inconsistent laws repealed
Status: repealed

So much of the charter of any corporation or company organized under the laws of this State as exempts such corporation from taxation, so far as it conflicts with this chapter, is hereby repealed.
32 V.S.A. § 3701 — VT Code / Title 32 / Chapter 123 / Section 3701
§ 3701. Definitions
Status: in_force

As used in this subchapter:

(1) “State-owned property” means

(A) State-owned buildings, including buildings of the Vermont State Colleges that are tax-exempt under 16 V.S.A. § 2178; buildings of the University of Vermont and State Agricultural College used for educational and not commercial purposes; and buildings of the Agency of Transportation and the Department of the Military; but excluding the value of land on which the buildings are located, and excluding all highways and bridges and any land pertaining to them; and

(B) State-owned lands that pertain to State correctional facilities.

(2) “Assessed value of State buildings” means the estimation of the current cost of replacing a building, maintained for insurance purposes by the State agency or other entity responsible for insuring the building, depreciated by the age and condition of the building.

(3) “Assessed value of State lands” means the fair market value of lands that pertain to State correctional facilities, as determined by the Division of Property Valuation and Review, subject to the provision of subsection 3704(b) of this title.

(4) “Adjusted municipal grand list” means the total assessed value of any State-owned property located in a municipality, multiplied by the common level of appraisal for the municipality as determined by the Division of Property Valuation and Review, multiplied by one percent, and added to the grand list of the municipality as determined pursuant to chapter 129 of this title.

(5) “Adjusted municipal tax rate” means the total sum of money voted by a municipality for all noneducational expenses pursuant to 17 V.S.A. § 2664 or 24 V.S.A. § 1309, divided by the adjusted municipal grand list of the municipality.

(6) “Municipality” means an incorporated city, town, village, or unorganized town, grant, or gore in which a tax is assessed for noneducational purposes.
32 V.S.A. § 5861a — VT Code / Title 32 / Chapter 151 / Section 5861a
§ 5861a. Returns by partnerships
Status: in_force

(a) Every partnership having any income derived from Vermont sources shall file with the Commissioner a Vermont partnership income tax return and a copy of the federal form 1065, including Schedules K and K-1 (U.S. Partnership Return of Income and Partner's Share of Income, Credits, Deductions, etc.), required to be filed with the federal authorities at such time as such schedule is required to be filed or is, in fact, filed with the federal authorities. A partnership is considered to have income from Vermont sources if it earned or received more than $100.00 of Vermont income or earned or received more than $1,000.00 of gross income from the sources listed in subdivisions 5823(b)(1) through (6) of this title or associated with or attributable to business activities carried on in Vermont.

(b) The returns and schedules required to be filed under this section shall be treated as a return for all purposes under this chapter.
32 V.S.A. § 3659 — VT Code / Title 32 / Chapter 123 / Section 3659
§ 3659. Municipal lands [Effective July 1, 2026; see also 32 @ § 3659 effective until July 1, 2026]
Status: in_force

Land and buildings of a municipal corporation, whether acquired by purchase or condemnation and situated outside its territorial limits shall be taxed by the municipality in which such land is situated. Said land shall be set to such municipal corporation in the grand list of the town or city in which such real estate is located at the value fixed in the appraisal next preceding the date of acquisition of such property and taxed on such valuation. The value fixed on such property at each appraisal thereafter shall be the same per acre as the value fixed on similar property in the town or city. Improvements made subsequent to the acquisition of the land shall not be taxed; except that an additional tax not to exceed 75 percent of the appraisal of the land may be levied in lieu of a personal property tax. Electric utility poles, lines, and pole fixtures owned by a municipal utility lying beyond its boundaries shall be taxed at appraisal value as defined in section 3481 of this title. Communications property, as defined in section 3602b of this title, owned by a municipality lying beyond its boundaries shall be taxed at appraisal value as defined in section 3481 of this title.
32 V.S.A. § 7702 — VT Code / Title 32 / Chapter 205 / Section 7702
§ 7702. Definitions
Status: repealed

As used in this chapter unless the context otherwise requires:

(1) “Cigarette” means:

(A) any roll of tobacco wrapped in paper or any substance not containing tobacco; and

(B) any roll of tobacco wrapped in substance containing tobacco that, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subdivision (A) of this subdivision (1).

(2) “Commissioner” shall mean the Commissioner of Taxes.

(3) “Dealer” means any wholesale dealer and retail dealer as herein defined.

(4) [Repealed.]

(5) “Licensed wholesale dealer” shall mean a wholesale dealer licensed under the provisions of this chapter.

(6) “Little cigars” means any rolls of tobacco wrapped in leaf tobacco or any substance containing tobacco, other than any roll of tobacco that is a cigarette within the meaning of subdivision (1) of this section, and as to which 1,000 units weigh not more than four and one-half pounds.

(7) “Manufacturer” means a person who manufactures and sells cigarettes, little cigars, roll-your-own tobacco, snuff, new smokeless tobacco, and other tobacco products.

(8) “Person” shall mean any individual, firm, fiduciary, partnership, corporation, trust, or association, however formed.

(9) “Place of business” means any place where tobacco products are sold or where tobacco products are manufactured, stored, or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train, or vending machine.

(10) “Retail dealer” shall mean a person licensed pursuant to 7 V.S.A. § 1002.

(11) “Roll-your-own tobacco” means any tobacco that, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes.

(12) “Sale” or “sell” means any transfer, exchange, or barter in any manner or by any means whatever, of any cigarettes or tobacco products.

(13) “Snuff” means any finely cut, ground, or powdered tobacco that is not intended to be smoked, has a moisture content of not less than 45 percent, and is not offered in individual single-dose tablets or other discrete single-use units.

(14) “Stamp” shall mean any impression, stamp, label, or print manufactured, printed, or made as prescribed by the Commissioner.

(15) “Other tobacco products” means any product manufactured from, derived from, or containing tobacco or nicotine, whether natural or synthetic, including nicotine alkaloids and nicotine analogs, that is intended for human consumption by smoking, chewing, or in any other manner, including products sold as a tobacco substitute, as defined in 7 V.S.A. § 1001(8), and including any liquids, whether nicotine based or not, or delivery devices sold separately for use with a tobacco substitute, but shall not include cigarettes, little cigars, roll-your-own tobacco, snuff, new smokeless tobacco as defined in this section, or cannabis products as defined in 7 V.S.A. § 831.

(16) “Wholesale dealer” means a person who imports or causes to be imported into the State any cigarettes, little cigars, roll-your-own tobacco, snuff, new smokeless tobacco, or other tobacco product for sale or who sells or furnishes any of these products to other wholesale dealers or retail dealers for the purpose of resale, but not by small quantity or parcel to consumers thereof.

(17) “Wholesale dealer's license” shall mean the license granted under the provisions of this chapter to a wholesale dealer for a wholesale outlet.

(18) “Wholesale outlet” shall mean any premises where cigarettes, little cigars, roll-your-own tobacco, snuff, new smokeless tobacco, or other tobacco products are sold, transferred, displayed, or held for sale by a wholesale dealer.

(19) “Wholesale price” means the price at which a licensed wholesale dealer sells or furnishes cigarettes, little cigars, roll-your-own tobacco, snuff, new smokeless tobacco, or other tobacco products to any retail dealer.

(20) “New smokeless tobacco” means any tobacco product manufactured from, derived from, or containing tobacco or nicotine, whether natural or synthetic, including nicotine alkaloids and nicotine analogs, that is not intended to be smoked, has a moisture content of less than 45 percent, or is offered in individual single-dose tablets or other discrete single-use units.

(21) “Cigar” means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco, other than any roll of tobacco that is a cigarette within the meaning of subdivision (1) of this section or is a little cigar within the meaning of subdivision (6) of this section.
32 V.S.A. § 1101 — VT Code / Title 32 / Chapter 15 / Section 1101
§ 1101. Board of Medical Practice
Status: in_force

Each member of the State Board of Medical Practice shall receive $15.00 a day. The Secretary of the Board shall annually receive $400.00 additional.
32 V.S.A. § 6061 — VT Code / Title 32 / Chapter 154 / Section 6061
§ 6061. Definitions [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]
Status: repealed

As used in this chapter unless the context requires otherwise:

(1) “Property tax credit” means a credit of the prior tax year's statewide or municipal property tax liability or a homestead owner credit, as authorized under section 6066 of this title, as the context requires.

(2) [Repealed.]

(3)(A) “Household” means, for any individual and for any taxable year, the individual and such other persons as resided with the individual in the principal dwelling at any time during the taxable year.

(B) The following shall not be considered members of the household:

(i) a person who is not related to any member of the household and who is residing in the household under a written homesharing agreement pursuant to a nonprofit homesharing program;

(ii) a person residing in the household who was granted humanitarian parole to enter the United States pursuant to 8 U.S.C. § 1182(d)(5), who is seeking or has been granted asylum pursuant to 8 U.S.C. § 1158, or who qualifies as a refugee pursuant to 8 U.S.C. § 1101(a)(42), provided the person is not eligible under the laws of the United States to apply for adjustment of status to lawful permanent resident; or

(iii) a person residing in a household who is hired as a bona fide employee to provide personal care to a member of the household and who is not related to the person for whom the care is provided.

(4)(A) “Household income” means modified adjusted gross income, but not less than zero, received in a calendar year by:

(i) all persons of a household while members of that household; and

(ii) the spouse of the claimant who is not a member of that household and who is not legally separated from the claimant in the taxable year as defined in subdivision (9) of this section, unless the spouse is at least 62 years of age and has moved to a nursing home or other care facility with no reasonable prospect of returning to the homestead.

(B) “Household income” does not mean:

(i) the modified adjusted gross income of the spouse or former spouse of the claimant for any period that the spouse or former spouse is not a member of the household, if the claimant is legally separated or divorced from the spouse in the taxable year as defined in subdivision (9) of this section; or

(ii) the modified adjusted gross income of the spouse of the claimant, if the spouse is subject to a protection order as defined in 15 V.S.A. § 1101(5) that is in effect at the time the claimant reports household income to the Department of Taxes.

(5) “Modified adjusted gross income” means “federal adjusted gross income”:

(A) Before the deduction of any trade or business loss from a sole proprietorship, loss from a partnership, loss from a limited liability company or “subchapter S” corporation, loss from a rental property, or capital loss, except that in the case of a business that sells a business property with respect to which it is required, under the Internal Revenue Code, to report a capital gain, a business loss incurred in the same tax year with respect to the same business may be netted against such capital gain, and except that a business loss from a sole proprietorship may be netted against a business gain from a sole proprietorship, as long as the loss and the gain are incurred in the same tax year with respect to different business.

(B) With the addition of the following, to the extent not included in adjusted gross income: alimony, support money other than gifts, gifts received by the household in excess of a total of $6,500.00 in cash or cash-equivalents, cash public assistance and relief (not including relief granted under this subchapter), cost of living allowances paid to federal employees, allowances received by dependents of servicemen and women, the portion of Roth IRA distributions representing investment earnings and not included in adjusted gross income, railroad retirement benefits, payments received under the federal Social Security Act, all benefits under Veterans' Acts, federal pension, and annuity benefits not included in adjusted gross income, nontaxable interest received from the state or federal government or any of its instrumentalities, workers' compensation, the gross amount of “loss of time” insurance, and the amount of capital gains excluded from adjusted gross income, less the net employment and self-employment taxes withheld from or paid by the individual (exclusive of any amounts deducted to arrive at adjusted gross income or deducted on account of excess payment of employment taxes) on account of income included under this section, less any amounts paid as child support money if substantiated by receipts or other evidence that the Commissioner may require.

(C) Without the inclusion of: any gifts from nongovernmental sources other than those described in subdivision (B) of this subdivision (5), surplus food or other relief in kind supplied by a governmental agency, or the first $6,500.00 of income earned by a full-time student who qualifies as a dependent of the claimant under the federal Internal Revenue Code, the first $6,500.00 of income received by a person who qualifies as a dependent of the claimant under the Internal Revenue Code and who is the claimant's parent or adult child with a disability, any income attributable to cancellation of debt, or payments made by the State pursuant to 33 V.S.A. chapters 49 and 55 for foster care, or payments made by the State or an agency designated in 18 V.S.A. § 8907 for adult foster care or to a family for the support of a person who is eligible and who has a developmental disability. If the Commissioner determines, upon application by the claimant, that a person resides with a claimant who has a disability or was at least 62 years of age as of the end of the year preceding the claim, for the primary purpose of providing attendant care services as defined in 33 V.S.A. § 6321 or homemaker or companionship services, with or without compensation, which allow the claimant to remain in his or her home or avoid institutionalization, the Commissioner shall exclude that person's modified adjusted gross income from the claimant's household income. The Commissioner may require that a certificate in a form satisfactory to him or her be submitted that supports the claim.

(D) Without the inclusion of adjustments to total income except certain business expenses of reservists, one-half of self-employment tax paid, alimony paid, deductions for tuition and fees, health insurance costs of self-employed individuals, and health savings account deductions.

(E) With the addition of an asset adjustment of 1 times the sum of interest and dividend income included in household income above $10,000.00 for claimants under age 65, regardless of whether that dividend or interest income is included in federal adjusted gross income.

(6) “Property tax” means the amount of ad valorem taxes, exclusive of special assessments, interest, penalties, and charges for service, assessed on real property in this State used as the claimant's housesite, or that would have been assessed if the homestead had been properly declared at the time of assessment.

(7)(A) “Allocable rent” means, for any housesite and for any taxable year, 21 percent of the gross rent.

(B) “Gross rent” means the rent actually paid during the taxable year by the claimant solely for the right of occupancy of the housesite during the taxable year.

(C) “Fair market rent” means the monthly fair market rent for the area in which the claimant resides as determined by the U.S. Department of Housing and Urban Development pursuant to 42 U.S.C. § 1437f as of June 30 of the taxable year multiplied by 12, provided that for claimants who reside in Franklin or Grand Isle county, “fair market rent” means the average of the fair market rents for the State as determined by the U.S. Department of Housing and Urban Development.

(8) “Annual tax levy” means the property taxes levied on property taxable on April 1 and without regard to the year in which those taxes are due or paid.

(9) “Taxable year” means the calendar year preceding the year in which the claim is filed.

(10) [Repealed.]

(11) “Housesite” means that portion of a homestead, as defined under subdivision 5401(7) of this title but not under subdivision 5401(7)(G) of this title, that includes as much of the land owned by the claimant surrounding the dwelling as is reasonably necessary for use of the dwelling as a home, but in no event more than two acres per dwelling unit, and, in the case of multiple dwelling units, not more than two acres per dwelling unit up to a maximum of 10 acres per parcel.

(12) “Claim year” means the year in which a claim is filed under this chapter.

(13) “Homestead” means a homestead as defined under subdivision 5401(7) of this title, but not under subdivision 5401(7)(G) of this title, and declared on or before October 15 in accordance with section 5410 of this title.

(14) “Statewide education tax rate” means the homestead education property tax rate multiplied by the municipality's education spending adjustment under subdivision 5402(a)(2) of this title and used to calculate taxes assessed in the municipal fiscal year that began in the taxable year.

(15) “Adjusted property tax” means the amount of education and municipal property taxes on the homestead parcel after reduction for any property tax credit under section 6066a of this chapter.

(16) “Unadjusted property tax” means the amount of education and municipal property taxes on the homestead parcel before any reduction for a property tax credit under section 6066a of this chapter.

(17) “Equalized value of the housesite in the taxable year” means the value of the housesite on the grand list for April 1 of the taxable year, divided by the number resulting from dividing the municipality's common level of appraisal of the taxable year by the statewide adjustment of the taxable year as defined in subdivision 5401(17) of this title.

(18) Notwithstanding subdivisions (4) and (5) of this section, for the purposes of the renter credit, “income” means federal adjusted gross income increased by the following:

(A) trade or business loss from a sole proprietorship, loss from a partnership, loss from a limited liability company or “subchapter S” corporation, loss from a rental property, capital loss, loss from an estate or trust, loss from a real estate mortgage investment conduit, farm rental loss, any loss associated with the sale of business property, and farm losses included in adjusted gross income;

(B) exempt interest received or accrued during the taxable year;

(C) 75 percent of the portion of Social Security benefits as defined under 26 U.S.C. § 86(d) that is excluded from gross income under 26 U.S.C. § 86 for the taxable year; and

(D) to the extent excluded from federal adjusted gross income, educator expenses; certain business expenses of reservists, performing artists, and fee-basis government officials; health savings account deductions; moving expenses for members of the U.S. Armed Forces; the deductible part of self-employment tax; self-employed SEP, SIMPLE, and qualified plan deductions; self-employed health insurance deductions; the penalty for early withdrawal of savings; alimony paid; certain IRA retirement savings deductions; student loan interest deductions; and tuition and fees deductions.

(19) “Extremely low-income limit” means the limit as determined by the U.S. Department of Housing and Urban Development pursuant to 42 U.S.C. § 1437a as of June 30 of the taxable year, provided that for claimants who reside in Franklin or Grand Isle county, “extremely low-income limit” means the average of the extremely low-income limits for the State as determined by the U.S. Department of Housing and Urban Development.

(20) “Very low-income limit” means an amount of income 1.3 times the amount of the income limit for very low-income families as determined by the U.S. Department of Housing and Urban Development pursuant to 42 U.S.C. § 1437a as of June 30 of the taxable year, provided that for claimants who reside in Franklin or Grand Isle County, “very low-income limit” means 1.3 times the average of the very low-income limits for the State as determined by the U.S. Department of Housing and Urban Development.

As used in this chapter:

(1) “Municipal property tax credit” means a credit of the prior tax year's municipal property tax liability as authorized under subdivision 6066(a)(2) of this chapter.

(2) [Repealed.]

(3)(A) “Household” means, for any individual and for any taxable year, the individual and such other persons as resided with the individual in the principal dwelling at any time during the taxable year.

(B) The following shall not be considered members of the household:

(i) a person who is not related to any member of the household and who is residing in the household under a written homesharing agreement pursuant to a nonprofit homesharing program;

(ii) a person residing in the household who was granted humanitarian parole to enter the United States pursuant to 8 U.S.C. § 1182(d)(5), who is seeking or has been granted asylum pursuant to 8 U.S.C. § 1158, or who qualifies as a refugee pursuant to 8 U.S.C. § 1101(a)(42), provided the person is not eligible under the laws of the United States to apply for adjustment of status to lawful permanent resident; or

(iii) a person residing in a household who is hired as a bona fide employee to provide personal care to a member of the household and who is not related to the person for whom the care is provided.

(4)(A) “Household income” means modified adjusted gross income, but not less than zero, received in a calendar year by:

(i) all persons of a household while members of that household; and

(ii) the spouse of the claimant who is not a member of that household and who is not legally separated from the claimant in the taxable year as defined in subdivision (9) of this section, unless the spouse is at least 62 years of age and has moved to a nursing home or other care facility with no reasonable prospect of returning to the homestead.

(B) “Household income” does not mean:

(i) the modified adjusted gross income of the spouse or former spouse of the claimant for any period that the spouse or former spouse is not a member of the household, if the claimant is legally separated or divorced from the spouse in the taxable year as defined in subdivision (9) of this section; or

(ii) the modified adjusted gross income of the spouse of the claimant, if the spouse is subject to a protection order as defined in 15 V.S.A. § 1101(5) that is in effect at the time the claimant reports household income to the Department of Taxes.

(5) “Modified adjusted gross income” means “federal adjusted gross income”:

(A) Before the deduction of any trade or business loss from a sole proprietorship, loss from a partnership, loss from a limited liability company or “subchapter S” corporation, loss from a rental property, or capital loss, except that in the case of a business that sells a business property with respect to which it is required, under the Internal Revenue Code, to report a capital gain, a business loss incurred in the same tax year with respect to the same business may be netted against such capital gain, and except that a business loss from a sole proprietorship may be netted against a business gain from a sole proprietorship, as long as the loss and the gain are incurred in the same tax year with respect to different business.

(B) With the addition of the following, to the extent not included in adjusted gross income: alimony, support money other than gifts, gifts received by the household in excess of a total of $6,500.00 in cash or cash-equivalents, cash public assistance and relief (not including relief granted under this subchapter), cost of living allowances paid to federal employees, allowances received by dependents of servicemen and women, the portion of Roth IRA distributions representing investment earnings and not included in adjusted gross income, railroad retirement benefits, payments received under the federal Social Security Act, all benefits under Veterans' Acts, federal pension, and annuity benefits not included in adjusted gross income, nontaxable interest received from the state or federal government or any of its instrumentalities, workers' compensation, the gross amount of “loss of time” insurance, and the amount of capital gains excluded from adjusted gross income, less the net employment and self-employment taxes withheld from or paid by the individual (exclusive of any amounts deducted to arrive at adjusted gross income or deducted on account of excess payment of employment taxes) on account of income included under this section, less any amounts paid as child support money if substantiated by receipts or other evidence that the Commissioner may require.

(C) Without the inclusion of: any gifts from nongovernmental sources other than those described in subdivision (B) of this subdivision (5), surplus food or other relief in kind supplied by a governmental agency, or the first $6,500.00 of income earned by a full-time student who qualifies as a dependent of the claimant under the federal Internal Revenue Code, the first $6,500.00 of income received by a person who qualifies as a dependent of the claimant under the Internal Revenue Code and who is the claimant's parent or adult child with a disability, any income attributable to cancellation of debt, or payments made by the State pursuant to 33 V.S.A. chapters 49 and 55 for foster care, or payments made by the State or an agency designated in 18 V.S.A. § 8907 for adult foster care or to a family for the support of a person who is eligible and who has a developmental disability. If the Commissioner determines, upon application by the claimant, that a person resides with a claimant who has a disability or was at least 62 years of age as of the end of the year preceding the claim, for the primary purpose of providing attendant care services as defined in 33 V.S.A. § 6321 or homemaker or companionship services, with or without compensation, which allow the claimant to remain in his or her home or avoid institutionalization, the Commissioner shall exclude that person's modified adjusted gross income from the claimant's household income. The Commissioner may require that a certificate in a form satisfactory to him or her be submitted that supports the claim.

(D) Without the inclusion of adjustments to total income except certain business expenses of reservists, one-half of self-employment tax paid, alimony paid, deductions for tuition and fees, health insurance costs of self-employed individuals, and health savings account deductions.

(E) With the addition of an asset adjustment of 1 times the sum of interest and dividend income included in household income above $10,000.00 for claimants under age 65, regardless of whether that dividend or interest income is included in federal adjusted gross income.

(6) “Property tax” means the amount of ad valorem taxes, exclusive of special assessments, interest, penalties, and charges for service, assessed on real property in this State used as the claimant's housesite, or that would have been assessed if the homestead had been properly declared at the time of assessment.

(7)(A) “Allocable rent” means, for any housesite and for any taxable year, 21 percent of the gross rent.

(B) “Gross rent” means the rent actually paid during the taxable year by the claimant solely for the right of occupancy of the housesite during the taxable year.

(C) “Fair market rent” means the monthly fair market rent for the area in which the claimant resides as determined by the U.S. Department of Housing and Urban Development pursuant to 42 U.S.C. § 1437f as of June 30 of the taxable year multiplied by 12, provided that for claimants who reside in Franklin or Grand Isle county, “fair market rent” means the average of the fair market rents for the State as determined by the U.S. Department of Housing and Urban Development.

(8) [Repealed.]

(9) “Taxable year” means the calendar year preceding the year in which the claim is filed.

(10) [Repealed.]

(11) “Housesite” means that portion of a homestead, as defined under subdivision 5401(7) of this title but not under subdivision 5401(7)(G) of this title, that includes as much of the land owned by the claimant surrounding the dwelling as is reasonably necessary for use of the dwelling as a home, but in no event more than two acres per dwelling unit, and, in the case of multiple dwelling units, not more than two acres per dwelling unit up to a maximum of 10 acres per parcel.

(12) “Claim year” means the year in which a claim is filed under this chapter.

(13) “Homestead” means a homestead as defined under subdivision 5401(7) of this title, but not under subdivision 5401(7)(G) of this title, and declared on or before October 15 in accordance with section 5410 of this title.

(14) [Repealed.]

(15) “Adjusted property tax” means the amount of education and municipal property taxes on the homestead parcel after reduction for any property tax credit under section 6066a of this chapter.

(16) “Unadjusted property tax” means the amount of education and municipal property taxes on the homestead parcel before any reduction for a property tax credit under section 6066a of this chapter.

(17) “Equalized value of the housesite in the taxable year” means the value of the housesite on the grand list for April 1 of the taxable year, divided by the number resulting from dividing the municipality's common level of appraisal of the taxable year by the statewide adjustment of the taxable year as defined in subdivision 5401(17) of this title.

(18) Notwithstanding subdivisions (4) and (5) of this section, for the purposes of the renter credit, “income” means federal adjusted gross income increased by the following:

(A) trade or business loss from a sole proprietorship, loss from a partnership, loss from a limited liability company or “subchapter S” corporation, loss from a rental property, capital loss, loss from an estate or trust, loss from a real estate mortgage investment conduit, farm rental loss, any loss associated with the sale of business property, and farm losses included in adjusted gross income;

(B) exempt interest received or accrued during the taxable year;

(C) 75 percent of the portion of Social Security benefits as defined under 26 U.S.C. § 86(d) that is excluded from gross income under 26 U.S.C. § 86 for the taxable year; and

(D) to the extent excluded from federal adjusted gross income, educator expenses; certain business expenses of reservists, performing artists, and fee-basis government officials; health savings account deductions; moving expenses for members of the U.S. Armed Forces; the deductible part of self-employment tax; self-employed SEP, SIMPLE, and qualified plan deductions; self-employed health insurance deductions; the penalty for early withdrawal of savings; alimony paid; certain IRA retirement savings deductions; student loan interest deductions; and tuition and fees deductions.

(19) “Extremely low-income limit” means the limit as determined by the U.S. Department of Housing and Urban Development pursuant to 42 U.S.C. § 1437a as of June 30 of the taxable year, provided that for claimants who reside in Franklin or Grand Isle County, “extremely low-income limit” means the average of the extremely low-income limits for the State as determined by the U.S. Department of Housing and Urban Development.

(20) “Very low-income limit” means an amount of income 1.3 times the amount of the income limit for very low-income families as determined by the U.S. Department of Housing and Urban Development pursuant to 42 U.S.C. § 1437a as of June 30 of the taxable year, provided that for claimants who reside in Franklin or Grand Isle County, “very low-income limit” means 1.3 times the average of the very low-income limits for the State as determined by the U.S. Department of Housing and Urban Development.

(21) “Homestead property tax exemption” means a reduction in the amount of housesite value subject to the statewide education tax and the supplemental district spending tax in the claim year as authorized under sections 6066 and 6066a of this chapter.
32 V.S.A. § 4966 — VT Code / Title 32 / Chapter 133 / Section 4966
§ 4966. Supervisor's duties and powers
Status: in_force

A supervisor shall collect and pay over the tax pursuant to the tax bills and warrants committed to him or her. He or she shall have the same powers and be subject to the same duties and liabilities in respect thereto as town collectors in respect to taxes in towns and may, in like manner, sell property of delinquent taxpayers and give conveyances thereof. Such sales shall be subject to the same right of redemption as if made by a town collector.
32 V.S.A. § 4051 — VT Code / Title 32 / Chapter 129 / Section 4051
§ 4051. Basis for appraisals
Status: in_force

The appraisals made under section 4050 of this title shall be the only appraisals for taxation in unorganized towns and gores. In making such appraisals, the appraisers shall appraise and set in the list, apart from the taxable real estate, lands sequestered for public, pious, or charitable uses and paying an annual rent.
32 V.S.A. § 981 — VT Code / Title 32 / Chapter 13 / Section 981
§ 981. Form of bonds or notes
Status: in_force

Notwithstanding any general or special law to the contrary, the State may issue bonds or notes in coupon form payable to the bearer, in registered form without coupons, or in book entry form. Bonds or notes other than those in book entry form shall be signed by the manual or facsimile signature of the State Treasurer or the State Treasurer's deputy and countersigned by the manual or facsimile signature of the Secretary of State or the Secretary of State's deputy, and the interest coupons on the bonds or notes, if any, shall bear the facsimile signature of the State Treasurer. The Seal of the State shall be affixed or imprinted on the bonds or notes. The date of issuance; place of payment; rate of interest, which may be fixed or variable, or manner of determining the rate of interest; original stated value; investment returns or manner of determining the same; maturity value; time of maturity; provisions with respect to redemption prior to maturity, at par or at a premium; sinking fund and reserve requirements; and other particulars as to the form of the bonds within the limitations mentioned under this section, shall be determined by the State Treasurer with the approval of the Governor as the State Treasurer may deem for the best interests of the State.
32 V.S.A. § 630 — VT Code / Title 32 / Chapter 7 / Section 630
§ 630. Definitions
Status: in_force

As used in this chapter:

(1) “Claim” means any request or demand, whether under a contract or otherwise, for money or property, and whether or not the State has title to the money or property, that:

(A) is presented to an officer, employee, or agent of the State; or

(B) is made to a contractor, grantee, or other recipient, if the money or property is to be spent or used on the State's behalf or to advance a State program or interest, and if the State:

(i) provides or has provided any portion of the money or property that is requested or demanded; or

(ii) will reimburse directly or indirectly such contractor, grantee, or other recipient for any portion of the money or property that is requested or demanded. A claim shall not include a request or demand for money or property that the State has paid to an individual as compensation for State employment or as an income subsidy with no restrictions on that individual's use of the money or property.

(2) “Knowing” and “knowingly”:

(A) means that a person, with respect to information:

(i) has actual knowledge of the information;

(ii) acts in deliberate ignorance of the truth or falsity of the information; or

(iii) acts in reckless disregard of the truth or falsity of the information; and

(B) requires no proof of specific intent to defraud.

(3) “Material” means having a natural tendency to influence, or be capable of influencing, the payment or receipt of money or property.

(4) “Obligation” means an established duty, whether or not fixed, arising from an express or implied contractual, grantor-grantee, or licensor-licensee relationship; from a fee-based or similar relationship; from statute or regulation; or from the retention of any overpayment after the deadline for reporting and returning the overpayment under subdivision 631(a)(10) of this chapter.

(5) “Original source” means an individual who:

(A) prior to a public disclosure under subsection 636(c) of this chapter, has voluntarily disclosed to the State the information on which allegations or transactions in a claim are based; or

(B) has knowledge that is independent of and materially adds to the publicly-disclosed allegations or transactions, and who has voluntarily provided the information to the State before filing a false claims action.

(6) “Overpayment” means any State or federal funds that a person receives or retains to which the person, after applicable reconciliation, is not entitled.

(7) “Relator” or “qui tam plaintiff” means an individual who brings an action under subsection 632(b) of this chapter.

(8) “State” means the State of Vermont; a county, a municipality, or other subdivision thereof; commission, board, department, or agency thereof; or any other governmental entity authorized or created by State law, including public corporations and authorities.
32 V.S.A. § 4738 — VT Code / Title 32 / Chapter 133 / Section 4738
§ 4738. High bailiff's liability
Status: in_force

When a high bailiff does not discharge his or her duty in thus collecting an extent, the Treasurer may recover against such bailiff and his or her sureties double the sum contained in such extent, with costs.
32 V.S.A. § 5822 — VT Code / Title 32 / Chapter 151 / Section 5822
§ 5822. Tax on income of individuals, estates, and trusts
Status: in_force

(a) A tax is imposed for each taxable year upon the taxable income earned or received in that year by every individual, estate, and trust, subject to income taxation under the laws of the United States, in an amount determined by the following tables, and adjusted as required under this section:

(1) Married individuals filing joint returns and surviving spouses:

(2) Heads of households:

(3) Unmarried individuals (other than surviving spouse or head of household):

(4) Married individuals filing separate returns:

(5) Estates and trusts:

(6) If the federal adjusted gross income of the taxpayer exceeds $150,000.00, then the tax calculated under this subsection shall be the greater of the tax calculated under subdivisions (1)-(5) of this subsection or three percent of the taxpayer's federal adjusted gross income.

(b) As used in this section:

(1) “Married individuals,” “surviving spouse,” “head of household,” “unmarried individual,” “estate,” and “trust” have the same meaning as under the Internal Revenue Code.

(2) The amounts of taxable income shown in the tables in this section shall be adjusted annually for inflation by the Commissioner of Taxes using the Consumer Price Index adjustment percentage, in the manner prescribed for inflation adjustment of federal income tax tables for the taxable year by the Commissioner of Internal Revenue, beginning with taxable year 2003; provided, however, notwithstanding 26 U.S.C. § 1(f)(3), that as used in this subdivision, “consumer price index” means the last Consumer Price Index for All Urban Consumers published by the U.S. Department of Labor.

(c) The amount of tax determined under subsection (a) of this section shall be:

(1) increased by 24 percent of the taxpayer's federal tax liability for the taxable year for the following:

(A) additional taxes on qualified retirement plans, including individual retirement accounts and medical savings accounts and other tax-favored accounts;

(B) recapture of the federal investment tax credit attributable to the Vermont portion of the investment; and

(C) tax on qualified lump-sum distributions of pension income not included in federal taxable income; and

(2) decreased by 24 percent of the reduction in the taxpayer's federal tax liability due to farm income averaging.

(d)(1) A taxpayer shall be entitled to a credit against the tax imposed under this section of 24 percent of each of the credits allowed against the taxpayer's federal income tax for the taxable year as follows: the credit for people who are elderly or permanently totally disabled and the investment tax credit attributable to the Vermont-property portion of the investment.

(2) Any unused solar energy investment tax credit under this section may be carried forward for not more than five years following the first year in which the credit is claimed.

(3) Individuals shall receive a nonrefundable charitable contribution credit against the tax imposed under this section for the taxable year. The credit shall be five percent of the first $20,000.00 in charitable contributions made during the taxable year that are allowable under 26 U.S.C. § 170. This credit shall be available irrespective of a taxpayer's election not to itemize at the federal level.

(e) The tax determined under subsections (a) through (d) of this section shall be reduced by a percentage equal to the portion of adjusted gross income 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 and provided, further, that if a taxpayer has zero or negative Vermont income and the taxpayer's Vermont income computed without regard to the reductions in subsection 5823(a) of this chapter does not equal or exceed the taxpayer's adjusted gross income, no tax shall be due under this section.
32 V.S.A. § 7818 — VT Code / Title 32 / Chapter 205 / Section 7818
§ 7818. Tax as debt to the State
Status: in_force

A tax on tobacco products imposed by this subchapter and all increases, interest, and penalties thereon shall become, from the date it is due and payable, a personal debt from the person liable to pay the same to the State of Vermont, to be recovered in a civil action under this section.
32 V.S.A. § 8242 — VT Code / Title 32 / Chapter 211 / Section 8242
§ 8242. Reports on fiscal year basis
Status: in_force

The Commissioner may permit a person or corporation required to report to him or her under the provisions of section 8241 of this title, which has an established system of bookkeeping or accounting covering a fiscal year ending at a time other than December 31, to make its report covering its fiscal year last prior to the time of making such report in lieu of the fiscal year ending December 31.
32 V.S.A. § 5077 — VT Code / Title 32 / Chapter 133 / Section 5077
§ 5077. Duly recorded liens
Status: in_force

The term “duly recorded lien” shall include a chattel mortgage, conditional sale and lien note, pledge, or attachment lien that has been recorded in accordance with the provisions of law, whether in the town clerk's office in the town wherein such taxpayer is then a resident or in the town where he or she has previously been a resident.
32 V.S.A. § 10106 — VT Code / Title 32 / Chapter 237 / Section 10106
§ 10106. Notice of deficiency
Status: in_force

(a) If the Commissioner finds that any taxpayer has failed to discharge in full the amount of any tax liability incurred under this chapter, or that a penalty or interest should be assessed under it, the Commissioner shall notify the taxpayer of the deficiency or assess the penalty or interest, as the case may be.

(b) The Commissioner may notify a taxpayer of a deficiency with respect to the payment of any tax liability imposed under this chapter or assess a penalty or interest with respect thereto at any time within three years after the date that the taxpayer was originally required to file a manifest or other report; provided, however, that if a taxpayer fails to file a proper manifest or other report at the time prescribed for its filing, the notification or assessment may be made at any time before the end of three years after the taxpayer files such a manifest or other report; and if no manifest or report has been filed or if the deficiency is caused by reason of fraud or the willful intent of the taxpayer to defeat or evade a requirement of this chapter, the notification or assessment may be made at any time; and provided further that if the taxpayer and the Commissioner agree, the notification or assessment may be made at any time before the date so agreed upon.

(c) The exclusive remedy of a taxpayer with respect to a notification of deficiency or assessment of a penalty or interest shall be to petition for determination of the deficiency or assessment as provided by section 10109 of this title and appeal from which adverse determination of deficiency or assessment. Upon the failure of a taxpayer to petition in accordance with section 10109 of this title from a notice of deficiency or assessment under section 10106 of this title, or to appeal in accordance with section 10109 of this title from a determination of a deficiency or assessment, the taxpayer shall be bound by the terms of the notification, assessment, or determination. The taxpayer shall not thereafter contest, either directly or indirectly, the tax liability as therein set forth, in any proceeding, including a proceeding upon a claim of refund of all or any part of any payment made with respect to the tax liability, or a proceeding for the enforcement or collection of all or any part of the tax liability.
32 V.S.A. § 1677 — VT Code / Title 32 / Chapter 17 / Section 1677
§ 1677. Weigher of coal
Status: in_force

The fees of a weigher of coal shall be $0.10 for the first ton and $0.04 for each additional ton, to be paid by the person applying for the weighing.
32 V.S.A. § 4467 — VT Code / Title 32 / Chapter 131 / Section 4467
§ 4467. Determination of appeal
Status: in_force

(a) Upon appeal to the Director or the court, the hearing officer or court shall proceed de novo and determine the correct valuation of the property as promptly as practicable and to determine a homestead and a housesite value if a homestead has been declared with respect to the property for the year in which the appeal is taken. The hearing officer or court shall take into account the requirements of law as to valuation, and the provisions of Chapter I, Article 9 of the Constitution of Vermont and the 14th Amendment to the Constitution of the United States.

(b) If the hearing officer or court finds that the listed value of the property subject to appeal does not correspond to the listed value of comparable properties within the town, the hearing officer or court shall set the property in the list at a corresponding value. The findings and determinations of the hearing officer shall be made in writing and shall be available to the appellant.

(c)(1) If the appeal is taken to the Director, the hearing officer may inspect the property prior to making a determination, unless one of the parties requests an inspection, in which case the hearing officer shall inspect the property prior to making a determination. Within 10 days of the appeal being filed with the Director, the Director shall notify the property owner in writing of the Director's option to request an inspection under this section.

(2) During a declared state of emergency under 20 V.S.A. chapter 1, a hearing officer shall not be required to physically inspect any property that is the subject of an appeal. If the appellant requests in writing that the property be inspected for purposes of the appeal, the hearing officer shall conduct the inspection through electronic means. If the appellant does not facilitate the inspection through electronic means, then the appeal shall be deemed withdrawn.

(3) As used in this subsection, “electronic means” means the transmittal of video or photographic evidence by the appellant at the direction of the hearing officer conducting the inspection.
32 V.S.A. § 8905 — VT Code / Title 32 / Chapter 219 / Section 8905
§ 8905. Collection of tax; education; appeals
Status: in_force

(a) Every purchaser of a motor vehicle subject to a tax under subsection 8903(a) of this title shall forward the tax form to the Commissioner, together with the amount of tax due at the time of first registering or transferring a registration to the motor vehicle as a condition precedent to registration of the vehicle.

(b) Every person subject to a use tax under subsection 8903(b) of this title shall forward the tax form and the tax due to the Commissioner with the registration application or transfer, as the case may be, and fee at the time of first registering or transferring a registration to the motor vehicle as a condition precedent to registration of the vehicle.

(c) If the tax due under subsection (a), (b), (e), or (f) of this section is not paid as provided, a penalty of an additional one percent of taxable cost or $150.00, whichever is smaller, shall be added to the tax due.

(d) Every person required to collect the use tax under subsection 8903(d) of this title shall forward the tax and a report of the tax on forms prescribed and furnished by the Commissioner at the frequency determined by the Commissioner.

(e) Every lessor of a motor vehicle shall collect the tax imposed by subsection 8903(a) or (b) of this title from the lessee and remit it to the Commissioner at the time of registration of the motor vehicle, in the case of the first lease of a motor vehicle, and within 30 days after any extension of the lease or any subsequent lease of the motor vehicle. Every lessor of a motor vehicle shall collect the tax imposed by subsection 8903(f) of this title from the lessee and remit it to the Commissioner within 30 days after the end of the motor vehicle lease contract. If the lessor fails to collect the tax imposed by subsection 8903(a), (b), or (f) of this title, the lessee shall pay the tax directly to the Commissioner within the time prescribed for payment.

(f) Every person subject to the tax imposed by subsection 8903(g) of this title shall forward the tax form and the tax due to the Commissioner along with the title application and fee at the time of applying for a certificate of title to the motor vehicle as a condition precedent to the titling of the motor vehicle.

(g) The Commissioner shall establish procedures for taxpayers to file an appeal regarding the taxpayer's liability for the tax due pursuant to section 8903 of this chapter and compliance with the requirements of this section. The procedures shall include a process by which a taxpayer can resolve the dispute prior to the issuance of a final administrative decision on the appeal.

(h) The Commissioner shall create educational and outreach materials for taxpayers that provide information regarding the appeal process established pursuant to subsection (g) of this section and opportunities to resolve disputes.
32 V.S.A. § 5902 — VT Code / Title 32 / Chapter 151 / Section 5902
§ 5902. Persons preparing returns
Status: in_force

A person shall be fined not more than $1,000.00 or imprisoned for not more than one year, or both, if he or she receives any information furnished by a taxpayer to enable such person to prepare or have prepared for such taxpayer a return of the tax imposed by this chapter or a declaration of estimated tax required by this chapter and he or she:

(1) uses any such information for any purpose other than the preparation of the return or declaration or makes any such information available to any other person for any such purpose, unless a valid consent, as described in section 5901 of this title, to so use such information or to so make such information available has been obtained; or

(2) uses any such information, or makes any such information available, for a purpose not specified in such valid consent.
32 V.S.A. § 8102 — VT Code / Title 32 / Chapter 211 / Section 8102
§ 8102. Taxes a lien
Status: in_force

All taxes imposed by this chapter shall be a first lien upon all property of the person or corporation required to pay such taxes, except as otherwise provided in this chapter, until the same are fully paid. All persons or corporations that purchase or otherwise acquire title to any of such property, except in the due course of business for which such corporation owning the same has been chartered, shall be liable to the State for all such taxes due or accrued at the time of such purchase or transfer of title.
32 V.S.A. § 7483 — VT Code / Title 32 / Chapter 190 / Section 7483
§ 7483. 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. § 7822 — VT Code / Title 32 / Chapter 205 / Section 7822
§ 7822. Application of provisions
Status: in_force

The provisions of subchapters 1-3 of this chapter shall apply to the tobacco products tax imposed by this subchapter unless they are clearly applicable only to the tax on cigarettes and the enforcement thereof.
32 V.S.A. § 8921 — VT Code / Title 32 / Chapter 219 / Section 8921
§ 8921. Assessments
Status: in_force

If a rental company neglects or refuses to file any report required by this chapter, the Commissioner shall make an estimate of the tax due, based upon information available to the Commissioner, for the period for which the rental company failed to make the report, and shall assess the tax due from the rental company, adding to the amount thus determined a penalty of 50 percent of the tax due. The assessment shall bear interest at the rate of one and one-half percent per month from the date the tax payment was due until paid. The Commissioner shall give the rental company notice by mail of the assessment, and payment shall be due within 15 days of the date of the mailing of the notice.
32 V.S.A. § 5820 — VT Code / Title 32 / Chapter 151 / Section 5820
§ 5820. Purpose
Status: in_force

(a) This chapter is intended to conform the Vermont personal and corporate income taxes with the U.S. Internal Revenue Code, except as otherwise expressly provided, in order to simplify the taxpayer's filing of returns, reduce the taxpayer's accounting burdens, and facilitate the collection and administration of these taxes.

(b) It is intended that, for any taxable year, individuals, estates, and trusts shall be taxed upon only their Vermont income for that year, but that the rate at which the Vermont income of any taxpayer is taxed under this chapter shall reflect the taxpayer's ability to pay as measured by his or her adjusted gross income for the taxable year.
32 V.S.A. § 632 — VT Code / Title 32 / Chapter 7 / Section 632
§ 632. Civil actions for false claims
Status: in_force

(a) The Attorney General shall investigate violations of subsection 631(a) of this chapter. If the Attorney General finds that a person has violated or is violating subsection 631(a), the Attorney General may bring a civil action in the Civil Division of the Superior Court under this section against the person. The action may be brought in Washington County or in any county where an act prohibited by section 631 occurred.

(b)(1) A relator may bring a civil action in the Civil Division of the Superior Court in Washington County or in any county where an act prohibited by section 631 of this chapter occurred for a violation of this chapter on behalf of the relator and the State. The action shall be brought in the name of the State. The relator must file the complaint in camera. The complaint must remain under seal for at least 60 days after being served on the Attorney General and must not be served on the defendant until the court so orders.

(2) Once filed, the action may be dismissed only if the Attorney General gives written reasons for consenting to the dismissal and the court approves the dismissal. Notwithstanding any law to the contrary, it shall not be a cause for dismissal or a basis for a defense that the relator could have brought another action based on the same or similar facts under any other law.

(3) A relator filing an action under this chapter must serve a copy of the complaint and written disclosure of substantially all material evidence and information the relator possesses on the Attorney General in accordance with the Rules of Civil Procedure. The Attorney General may elect to intervene and proceed with the action within 60 days after the later of the date the Attorney General is served with:

(A) the complaint; and

(B) the material evidence and information.

(4) The Attorney General may, for good cause shown, move the court for extensions of the time during which the complaint remains under seal under subdivision (b)(1) of this section. Any such motions may be supported by affidavits or other submissions in camera.

(5) Before the expiration of the 60-day period or any extensions obtained under subdivision (4) of this subsection, the State shall:

(A) proceed with the action, in which case the action shall be conducted by the Attorney General; or

(B) notify the court that it declines to take over the action, in which case the relator shall have the right to conduct the action.

(6) When a relator brings an action under this subsection, no person other than the Attorney General may intervene or bring a related action based on the facts underlying the pending action.
32 V.S.A. § 3109 — VT Code / Title 32 / Chapter 103 / Section 3109
§ 3109. Sheriffs and collection agencies; contracts for the collection of taxes; the use of bank or credit cards for the payment of delinquent taxes
Status: in_force

(a) The Commissioner may contract with one or more sheriffs or constables for the collection of taxes by the sheriff's or constable's performance of services authorized by law, for compensation that may be in lieu of any statutory fees. The compensation terms of such contracts shall be uniform throughout the State unless the Commissioner certifies that differential terms are required because of unusual circumstances in a particular case, and recites such circumstances in the contract. When contracting with the Commissioner under this subsection, constables are authorized to avail themselves of all statutory remedies available to sheriffs to collect taxes. Notwithstanding section 502 of this title, the Commissioner may charge against such collections an agreed-upon fixed rate or percentage of collections.

(b) The Commissioner may also contract with private collection agencies for the collection of taxes owed to the State by taxpayers. The Commissioner may agree to pay such agencies a fixed rate for services rendered or a percentage of the amount actually collected by such agencies and remitted to the Commissioner. Notwithstanding section 502 of this title, the Commissioner may charge against such collections an agreed-upon fixed rate or percentage of collections.

(c) If the Commissioner determines that an employee of a private collection agency has violated any provision of section 3102 of this title, such employee shall, in addition to any other sanctions under section 3102, be barred from acting under any contract with the State and shall be incapable of acting as an agent, employee, or public officer of the State for a period of five years thereafter.

(d) As used in this section, the word “taxes” shall include all tax liabilities, license fees, interest, penalties, fees, and any other charges or amounts arising from any tax liability owed to the State.

(e) As used in this section, the word “Commissioner” shall include the Commissioner of Motor Vehicles.
32 V.S.A. § 975a — VT Code / Title 32 / Chapter 13 / Section 975a
§ 975a. Authority of Treasurer
Status: in_force

The Treasurer may fulfill debt service obligations of bonds issued under this subchapter as they fall due without further order or authority. All such fulfillments shall be accounted for as a payment or provision made from the Transportation Infrastructure Bonds Debt Service Fund.
32 V.S.A. § 5132 — VT Code / Title 32 / Chapter 133 / Section 5132
§ 5132. Conferences; bulletins; forms
Status: in_force

The Director may examine a tax list in the hands of a collector; shall confer from time to time with collectors, advise them concerning their official duties, and furnish them printed instructions and directions relating thereto; shall issue such bulletins as in the Director's judgment will aid in enforcing the law; and shall formulate and furnish the necessary forms for the use of officials required to make returns to the Director.
32 V.S.A. § 932 — VT Code / Title 32 / Chapter 13 / Section 932
§ 932. Claims against the State
Status: in_force

(a) A person who has a claim against the State, the payment of which is not otherwise specially provided for by law, may file a claim in Small Claims Court in accordance with 12 V.S.A. chapter 187. Notwithstanding 12 V.S.A. § 5531(a), judgments on such claims shall not exceed $2,000.00.

(b) A claim under this section shall be filed within 18 months after the date the claim accrued, and shall not be filed until the claimant has exhausted any duly adopted administrative grievance procedure of the State agency or department against which the claim is made. If the agency or department has not issued a final determination within 90 days after the grievance was filed, then for purposes of a claim under this subchapter, the grievance claim shall be deemed granted.
32 V.S.A. § 3800 — VT Code / Title 32 / Chapter 125 / Section 3800
§ 3800. Statutory purposes
Status: repealed

(a) The statutory purpose of the exemption for congressionally chartered organizations in subdivision 3802(2) of this title is to support certain organizations with a patriotic, charitable, historical, or educational purpose.

(b) The statutory purpose of the exemption for public, pious, and charitable property in sections 3832 and 3840 and subdivision 3802(4) of this title is to allow these organizations to dedicate more of their financial resources to furthering their public-service missions.

(c) [Repealed.]

(d) The statutory purpose of the exemption for Young Men's and Women's Christian Associations in subdivision 3802(6) of this title is to allow these organizations to dedicate more of their financial resources to furthering their public-service missions.

(e) The statutory purpose of the exemption for cemeteries in subdivision 3802(7) of this title is to lower the cost of establishing and maintaining cemeteries.

(f) The statutory purpose of the exemption for property owned by agricultural societies in subdivision 3802(9) of this title is to lower the cost of public access to agricultural events.

(g) The statutory purpose of the exemption for $10,000.00 of appraised value of a residence for a veteran in subdivision 3802(11) of this title is to recognize disabled veterans' service to Vermont and to the country.

(h) The statutory purpose of the exemption for property exclusively installed and operated for the abatement of water pollution in subdivision 3802(12) of this title is to encourage real property improvements that abate water pollution by nonpublic entities that would not qualify for an exemption as a government entity.

(i) The statutory purpose of the exemption for humane societies in subdivision 3802(15) of this title is to lower operating costs for organizations that protect animals to allow them to dedicate more of their financial resources to furthering their public-service missions.

(j) The statutory purpose of the exemption for federally qualified health centers or rural health clinics in subdivision 3802(16) of this title is to support health centers that serve an underserved area or population, offer a sliding fee scale, provide comprehensive services, and have an ongoing quality assurance program.

(k) The statutory purpose of the railroad property alternative tax method in subdivision 3803(1) of this title is to provide an alternative to the traditional valuation method in order to achieve consistency across municipalities.

(l) The statutory purpose of the telephone property alternative tax method referenced in subdivision 3803(2) of this title is to provide an alternative to the traditional valuation method in order to achieve consistency across municipalities.

(m) The statutory purpose of the exemptions in Vermont permanent session law in 2008 Acts and Resolves No. 190, 1892 Acts and Resolves No. 213, 1945 Acts and Resolves No. 204, 1939 Acts and Resolves No. 250, 1921 Acts and Resolves No. 31, 1921 Acts and Resolves No. 262, 1910 Acts and Resolves No. 370, and 1900 Acts and Resolves No. 244 is to provide relief to specific properties that have demonstrated an individual purpose to the General Assembly.

(n) The statutory purpose of the exemptions for renewable energy plants generating electricity from solar power in subdivision 3802(17) of this title and for energy storage facilities in subdivision 3802(19) of this title is to lower the cost of generating and storing electricity from solar power for smaller plants and facilities.

(o) The statutory purpose of the exemptions for broadband infrastructure in subdivision 3802(20) of this title is to lower the cost of broadband deployment in unserved and underserved areas of Vermont.

(p) The statutory purpose of the exemption under subdivision 3802(21) of this title for property owned by Native American tribes is to recognize those peoples as the traditional land caretakers of Vermont and to lower their costs to allow them to dedicate more of their financial resources to furthering their tribe-related activities.

[Subsection (q) repealed effective July 1, 2037.]

(q) The statutory purpose of the exemption under 32 V.S.A. chapter 125, subchapter 3 for new construction or rehabilitation is to lower the cost of new construction or rehabilitation of residential properties in flood-impacted communities.
32 V.S.A. § 7778 — VT Code / Title 32 / Chapter 205 / Section 7778
§ 7778. Unstamped packages-Penalties
Status: in_force

(a) No person shall possess more than 10,000 cigarettes, or possess with the intent to sell any cigarettes, that do not bear stamps evidencing payment of tax imposed by this chapter. It shall be an affirmative defense to a charge under this subsection that such cigarettes are:

(1) in the possession of a licensed wholesale dealer;

(2) in the course of transit and consigned to a licensed wholesale dealer or retail dealer; or

(3) in the possession of a retail dealer who has held them for 24 hours or less.

(b) No person shall sell or transfer or offer for sale or display for sale any cigarettes that do not bear stamps evidencing payment of the tax imposed by this chapter.

(c) No person shall use more than once any stamp provided for and required by this chapter.

(d) Any person who shall violate any provision of this section shall, if the tax that may be imposed on such cigarettes is $500.00 or less, be imprisoned not more than one year or fined not more than $1,000.00, or both, or, if the tax that may be imposed on such cigarettes is more than $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both.
32 V.S.A. § 305a — VT Code / Title 32 / Chapter 5 / Section 305a
§ 305a. Official State revenue estimate
Status: in_force

(a) On or about January 15 and again by July 31 of each year, and at such other times as the Emergency Board or the Governor deems proper, the Joint Fiscal Office and the Secretary of Administration shall provide to the Emergency Board their respective estimates of State revenues in the General, Transportation, Transportation Infrastructure Bond, and Education Funds. The January revenue estimate shall be for the current and next two succeeding fiscal years, and the July revenue estimate shall be for the current and immediately succeeding fiscal years. Federal fund estimates shall be provided at the same times for the current fiscal year.

(b) Within 10 days of receipt of such estimates, the Board shall determine an official State revenue estimate for deposit in the respective funds for the years covered by the estimates. For the purpose of revising an official revenue estimate only, a majority of the legislative members of the Emergency Board may convene a meeting of the Board.

(c)(1)(A) The January estimates shall include estimated caseloads and estimated per-member per-month expenditures for the current and next succeeding fiscal years for each Medicaid enrollment group as defined by the Agency and the Joint Fiscal Office for State Health Care Assistance Programs or premium assistance programs supported by the Global Commitment Fund and for the programs under any Medicaid Section 1115 waiver.

(B) For Board consideration, there shall be provided three versions of the next succeeding fiscal year's estimated per-member per-month expenditures:

(i) one version shall include inflation trends as set forth in subdivision 307(d)(5) of this title;

(ii) one version shall be without the inflationary adjustment; and

(iii) one version shall reflect any additional increase or decrease to Medicaid provider reimbursements that would be necessary to attain Medicare levels as set forth in subdivision 307(d)(6) of this title.

(C) For VPharm, the January estimates shall include estimated caseloads and estimated per-member per-month expenditures for the current and next succeeding fiscal years by income category.

(D) The January estimates shall include the expenditures for the current and next succeeding fiscal years for the Medicare Part D phased-down State contribution payment and for the disproportionate share hospital payments.

(2) In July, the Administration and the Joint Fiscal Office shall make a report to the Emergency Board on the most recently ended fiscal year for all Medicaid and Medicaid-related programs, including caseload and expenditure information for each Medicaid eligibility group. Based on this report, the Emergency Board may adopt revised estimates for the current fiscal year and estimates for the next succeeding fiscal year. The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the report to be made under this subsection.
32 V.S.A. § 8148 — VT Code / Title 32 / Chapter 211 / Section 8148
§ 8148. False swearing
Status: in_force

A person who willfully swears falsely to any return, statement, or certificate mentioned in this chapter or upon an examination before a master as provided in section 8142 of this title shall be guilty of perjury.
32 V.S.A. § 4691 — VT Code / Title 32 / Chapter 133 / Section 4691
§ 4691. Collector's liability generally
Status: in_force

A collector who unlawfully neglects to collect and pay over a tax delivered to him or her shall be accountable for such tax or the arrearages thereof to the treasurer, selectboard, trustees, committees, or other persons authorized to receive the same. Such persons may, and, upon the receipt of a petition from the Director alleging that such collector has unlawfully neglected to collect and pay over a tax delivered to him or her, shall cite him or her to appear before a justice residing in an adjoining town, to show cause why an extent should not be issued against him or her for such arrearages and the costs of such proceedings. Such citation shall be served at least six days before the time appointed for hearing the same.
32 V.S.A. § 5163 — VT Code / Title 32 / Chapter 133 / Section 5163
§ 5163. Certification
Status: in_force

The lists described in section 5162 of this title shall be submitted by the collector of taxes to the auditors of such municipality for verification and if correct shall be so certified by the auditors. The lists described in sections 4646 and 5162 of this title shall be open to public inspection.
32 V.S.A. § 3613 — VT Code / Title 32 / Chapter 123 / Section 3613
§ 3613. Appeal
Status: in_force

The State of Vermont shall have the same right to appeal from the appraisal of the listers and from the decision of the Board of Civil Authority as is given to any interested individual as provided by chapter 131 of this title.
32 V.S.A. § 314 — VT Code / Title 32 / Chapter 5 / Section 314
§ 314. Grant report
Status: in_force

(a) Annually, beginning January 31, 2015, the Department of Finance and Management shall publish on its website a report on all grants of federal and State monies made by each Executive Branch agency in the preceding State fiscal year. The report shall be formatted as a table and shall include, for each grant:

(1) an identification number or code for each federal or State grant issued by an agency;

(2) the name and address of the recipient or subrecipient of the State or federal grant;

(3) a description of the purpose or use of the grant;

(4) the amount of the grant; and

(5) the Catalog of Federal Domestic Assistance (CFDA) number for each federal grant.

(b) Grant reports issued under this section shall be public records available for inspection and review.

(c) As used in this section, “grant” means a legally enforceable agreement between an agency (grantor) and a recipient or subrecipient (grantee) to carry out a purpose as defined in that agreement.
32 V.S.A. § 1145 — VT Code / Title 32 / Chapter 15 / Section 1145
§ 1145. Illegal fees
Status: in_force

A judge or register of Probate who directly or indirectly accepts or receives, under color of his or her office, money or other valuable thing, by way of fees, remuneration, or compensation for the performance of an act as such judge or register, except as provided in this title, shall be fined not more than $500.00 nor less than $200.00.
32 V.S.A. § 8343 — VT Code / Title 32 / Chapter 211 / Section 8343
§ 8343. Notice of appraisal; time appraisal in force
Status: in_force

On or before January 15 following such appraisals, the Commissioner shall notify in writing, by mail or otherwise, every person or corporation operating a railroad located in whole or in part within this State of the amount of all appraisals of property so operated by them and required to be appraised under the provisions of articles 4 and 6 of this subchapter and the amount of taxes annually assessed therein. Failure on the part of the Commissioner to give such notice, or of the person or corporation to receive the same, shall not invalidate such appraisal. An appraisal of such property made pursuant to the provisions of this chapter shall remain in full force and effect until a subsequent appraisal has been lawfully made and established.
32 V.S.A. § 7814 — VT Code / Title 32 / Chapter 205 / Section 7814
§ 7814. Floor stock tax
Status: in_force

(a) Snuff. A floor stock tax is hereby imposed upon every retail dealer of snuff in this State in the amount by which the new tax exceeds the amount of the tax already paid on the snuff. The tax shall apply to snuff in the possession or control of the retail dealer at 12:01 a.m. on July 1, 2015, but shall not apply to retail dealers who hold less than $500.00 in wholesale value of such snuff. Each retail dealer subject to the tax shall, on or before July 25, 2015, file a report to the Commissioner in such form as the Commissioner may prescribe showing the snuff on hand at 12:01 a.m. on July 1, 2015, and the amount of tax due thereon. The tax imposed by this section shall be due and payable on or before August 25, 2015, and thereafter shall bear interest at the rate established under section 3108 of this title. In case of timely payment of the tax, the retail dealer may deduct from the tax due two percent of the tax. Any snuff with respect to which a floor stock tax has been imposed and paid under this section shall not again be subject to tax under section 7811 of this title.

(b) Cigarettes, little cigars, or roll-your-own tobacco. Notwithstanding the prohibition against further tax on stamped cigarettes, little cigars, or roll-your-own tobacco under section 7771 of this title, a floor stock tax is hereby imposed upon every dealer of cigarettes, little cigars, or roll-your-own tobacco in this State who is either a wholesaler or a retailer who, at 12:01 a.m. on July 1, 2015, has more than 10,000 cigarettes or little cigars or who has $500.00 or more of wholesale value of roll-your-own tobacco, for retail sale in his or her possession or control. The amount of the tax shall be the amount by which the new tax exceeds the amount of the tax already paid for each cigarette, little cigar, or roll-your-own tobacco in the possession or control of the wholesaler or retail dealer at 12:01 a.m. on July 1, 2015, and on which cigarette stamps have been affixed before July 1, 2015. A floor stock tax is also imposed on each Vermont cigarette stamp in the possession or control of the wholesaler at 12:01 a.m. on July 1, 2015 and not yet affixed to a cigarette package, and the tax shall be at the rate of $0.33 per stamp. Each wholesaler and retail dealer subject to the tax shall, on or before July 25, 2015, file a report to the Commissioner in such form as the Commissioner may prescribe showing the cigarettes, little cigars, or roll-your-own tobacco and stamps on hand at 12:01 a.m. on July 1, 2015 and the amount of tax due thereon. The tax imposed by this section shall be due and payable on or before July 25, 2015, and thereafter shall bear interest at the rate established under section 3108 of this title. In case of timely payment of the tax, the wholesaler or retail dealer may deduct from the tax due two and three-tenths of one percent of the tax. Any cigarettes, little cigars, or roll-your-own tobacco with respect to which a floor stock tax has been imposed under this section shall not again be subject to tax under section 7771 of this title.
32 V.S.A. § 9616 — VT Code / Title 32 / Chapter 231 / Section 9616
§ 9616. Taxes as property lien
Status: in_force

If any person required to pay 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 withheld under the withholding provisions of the Vermont income tax law, as provided under section 5895 of this title, and notice of such lien shall be recorded as is provided in said section. Certificates of release of such lien shall also be given by the Commissioner as in the case of the withholding tax liens.
32 V.S.A. § 10551 — VT Code / Title 32 / Chapter 246 / Section 10551
§ 10551. Purpose
Status: in_force

The Child Care Contribution is established to provide funding for the Child Care Financial Assistance Program established in 33 V.S.A. §§ 3512 and 3513, including the provision of incentive payments pursuant to 33 V.S.A. § 3515.
32 V.S.A. § 8913 — VT Code / Title 32 / Chapter 219 / Section 8913
§ 8913. Fraudulent collection of tax
Status: in_force

No person, except the Commissioner and his or her authorized representatives, including rental companies as provided in subsection 8903(d) of this title, may collect or accept payment of any tax imposed by this chapter. Any person so doing shall be presumed to have the intent to convert it to his or her own use. Any unauthorized person who willfully collects or accepts payment of such a tax, upon conviction for a first offense, shall be fined not more than $200.00 or imprisoned for not more than 90 days, or both. Upon each subsequent conviction, he or she shall be fined not more than $500.00 or imprisoned for not more than one year, or both.
32 V.S.A. § 1514 — VT Code / Title 32 / Chapter 17 / Section 1514
§ 1514. Board and lodging of jurors
Status: in_force

When in a grand jury investigation or in the trial of a criminal or civil cause jurors are kept together by order of the court, their board and lodging and that of the officers having such jurors in charge shall be paid by the State.
32 V.S.A. § 5260 — VT Code / Title 32 / Chapter 133 / Section 5260
§ 5260. Redemption
Status: in_force

(a) When the owner, lien holder, or mortgagee of lands sold for taxes, the owner's, lien holder's, or mortgagee's representatives or assigns, within one year from the day of sale, pays or tenders to the collector who made the sale or in the case of the collector's death or removal from the town where the land lies, to the town clerk of such town, the sum for which the land was sold with interest thereon calculated at a rate of one percent per month or fraction thereof from the day of sale to the day of payment, a deed of the land shall not be made to the purchaser, but the money paid or tendered by the owner, lien holder, or mortgagee or the owner's, lien holder's, or mortgagee's representatives or assigns to the collector or town clerk shall be paid over to such purchaser on demand. In the event that a municipality purchases contaminated land pursuant to section 5259 of this title, the cost to redeem shall include all costs expended for assessment and remediation, including expenses incurred or authorized by any local, State, or federal government authority.

(b) During the redemption period, the tax collector shall:

(1) Serve the delinquent taxpayer with the written notice required under subsection (c) of this section between 90 and 120 days prior to the end of the redemption period using certified mail requiring a return receipt, directed to the last known address of the delinquent taxpayer. If the notice by certified mail is returned unclaimed, notice shall be provided by resending the notice by first-class mail or by personal service pursuant to Rule 4 of the Vermont Rules of Civil Procedure.

(2) Post the notice in some public place in the municipality between 90 and 120 days prior to the end of redemption period.

(c) The tax collector shall enclose the following statement, with directions to a resource translating the notice into the five most common non-English languages used in this State, with every notice required under this section: Warning: There are unpaid property taxes at (address of property), which you may own, have a legal interest in, or may be contiguous to your property. The property was sold at public auction on (date). Unless the overdue taxes, fees, and interest are paid by (last day of redemption period), the deed to the property will transfer to purchaser. To redeem the property and avoid losing your legal interest, you must pay (dollar amount due for redemption). The amount you must pay to redeem the property increases every month due to interest, mailing costs, and other costs. To make payment or receive further information, contact (name of tax collector) immediately at (office address), (mailing address), (email address), and (telephone number).

(d) The resource for translation of the notice required under subsection (c) of this section shall be made available to all municipalities by the Vermont Department of Taxes.
32 V.S.A. § 1755 — VT Code / Title 32 / Chapter 17 / Section 1755
§ 1755. Travel expenses in causes tried before auditors, etc
Status: in_force

A party finally recovering in an action tried by an auditor, referee, or commissioner shall recover $0.06 a mile for his or her travel in this State and $0.75 a day for his or her attendance at the hearing.
32 V.S.A. § 4698 — VT Code / Title 32 / Chapter 133 / Section 4698
§ 4698. Excess realized on extent
Status: in_force

When a municipality realizes out of the goods, chattels, or estate of such delinquent collector only part satisfaction upon extents against him or her, on demand it shall pay to such collector all sums realized from such tax bills in excess of the just balance due such municipality from such collector.
32 V.S.A. § 5821 — VT Code / Title 32 / Chapter 151 / Section 5821
§ 5821. Name of tax
Status: in_force

The tax imposed by this subchapter shall be known as the Vermont personal income tax.
32 V.S.A. § 4875 — VT Code / Title 32 / Chapter 133 / Section 4875
§ 4875. Absconding taxpayers
Status: in_force

When the town treasurer or collector is informed and believes that a taxpayer whose taxes are unpaid is about to abscond or remove from the town, he or she shall at once institute in the name of the town a civil action to collect the same under sections 5222-5224 of this title, or the town treasurer may proceed under a warrant issued by him or her as provided by section 4796 of this title.
32 V.S.A. § 1403 — VT Code / Title 32 / Chapter 17 / Section 1403
§ 1403. Justices to make rules for fees
Status: repealed

(a) The Justices of the Supreme Court, under their general rulemaking power, shall establish uniform rules to govern the allowance of fees not specified by law for services and expenses in the courts of the State. The Court Administrator shall recommend to the Justices such alterations in the rules as he or she finds necessary. The Court Administrator shall endeavor to secure uniform allowances in the several counties and to correct deviations from the prescribed rules.

(b) [Repealed.]
32 V.S.A. § 10402 — VT Code / Title 32 / Chapter 243 / Section 10402
§ 10402. Health care claims tax [Effective until July 1, 2026; see also 32 @ § 10402 effective July 1, 2026 set out below]
Status: in_force

(a) There is imposed on every health insurer an annual tax in an amount equal to 0.999 of one percent of all health insurance claims paid by the health insurer for its Vermont members in the previous fiscal year ending June 30. The annual fee shall be paid to the Commissioner of Taxes in one installment due by January 1.

(b) Revenues paid and collected under this chapter shall be deposited as follows:

(1) 0.199 of one percent of all health insurance claims into the Health IT-Fund established in section 10301 of this title; and

(2) 0.8 of one percent of all health insurance claims into the General Fund.

(c) The annual cost to obtain Vermont Healthcare Claims Uniform Reporting and Evaluation System (VHCURES) data, pursuant to 18 V.S.A. § 9410, for use by the Department of Taxes shall be paid from the Vermont Health IT-Fund and the General Fund in the same proportion as revenues are deposited into those Funds.

(d) It is the intent of the General Assembly that all health insurers shall contribute equitably through the tax imposed in subsection (a) of this section. In the event that the tax is found not to be enforceable as applied to third-party administrators or other entities, the tax owed by all other health insurers shall remain at the existing level and the General Assembly shall consider alternative funding mechanisms that would be enforceable as to all health insurers.

(a) There is imposed on every health insurer an annual tax in an amount equal to 0.8 of one percent of all health insurance claims paid by the health insurer for its Vermont members in the previous fiscal year ending June 30. The annual fee shall be paid to the Commissioner of Taxes in one installment due on or before January 1.

(b) Revenues paid and collected under this chapter shall be deposited into the General Fund.

(c) The annual cost to obtain Vermont Healthcare Claims Uniform Reporting and Evaluation System (VHCURES) data, pursuant to 18 V.S.A. § 9410, for use by the Department of Taxes shall be paid from the General Fund.

(d) It is the intent of the General Assembly that all health insurers shall contribute equitably through the tax imposed in subsection (a) of this section. In the event that the tax is found not to be enforceable as applied to third-party administrators or other entities, the tax owed by all other health insurers shall remain at the existing level and the General Assembly shall consider alternative funding mechanisms that would be enforceable as to all health insurers.
32 V.S.A. § 3838 — VT Code / Title 32 / Chapter 125 / Section 3838
§ 3838. Hotels
Status: in_force

At an annual or special meeting, a town may vote to exempt, for a period not exceeding five years at a time, real and personal estate used and occupied for hotel purposes. When a majority of those voting on the question of such exemption at an annual meeting vote in favor thereof, such vote shall not be valid unless it shall appear that the total grand list of such majority is equal to at least one-half of the total grand list of those voting on such question. When a majority of those voting on the question of such exemption at a special meeting vote in favor thereof, such vote shall not be valid unless it shall appear that such majority is equal in number to one-third of the total number of legal voters in such town, nor unless it shall appear that the total grand list of such majority is equal to at least one-half of the total grand list of those voting on such question.
32 V.S.A. § 308e — VT Code / Title 32 / Chapter 5 / Section 308e
§ 308e. 27/53 Reserve
Status: in_force

(a)(1) There is hereby created within the General Fund the 27/53 Reserve. The purpose of this reserve is to meet the liabilities of the recurring 27th State payroll and the 53rd week of Medicaid payments. These liabilities will be funded by reserving a prorated amount of general funds each year, before the liability comes due.

(2) Beginning in September 2016 and annually thereafter at the September Joint Fiscal Committee meeting, the Commissioner of Finance and Management shall report on the anticipated liability for the next 27th payroll and 53rd week of Medicaid payments, providing the current reserve balance and a schedule of annual amounts needed to meet the obligation of these payments.

(b) As part of the Governor's budget submission under section 306 of this title, the amount prorated for the upcoming fiscal year identified in subdivision (a)(2) of this section shall be included as a budgeted transfer to the 27/53 Reserve.

(c) In a fiscal year where a 27th State payroll or 53rd week of Medicaid payment is due, the General Assembly shall appropriate the funds from the 27/53 Reserve to meet the expenditures within the year in which these payments are due.
32 V.S.A. § 309 — VT Code / Title 32 / Chapter 5 / Section 309
§ 309. Capital budget report
Status: repealed

(a) Consolidated capital budget request. In addition to the general operating budget request to be submitted by the Governor to the General Assembly pursuant to this chapter, the Governor shall submit to the General Assembly, not later than the third Tuesday of every annual session, a consolidated capital budget request. In the first year of the biennium, the budget shall relate to the next two fiscal years. In the second year of the biennium, the budget shall relate primarily to the next fiscal year but may request amendments to the current or to previous fiscal years or refer to requests for future fiscal years. The request shall encompass all undertakings that may require State general obligation debt financing, including transportation projects as follows:

(1) Activities proposed for funding by general obligation debt financing shall be restricted to tangible capital investments, but may include the planning and design directly associated with a tangible capital investment.

(2) Proposed activities shall be further restricted to those capital expenses allowed under federal laws governing the use of State bond proceeds.

(3) The capital budget request shall be segmented by the expected functional life of proposed activities, and thus by a corresponding prudent use of either long-term bond issues with a customary 20-year payback period or shorter-term bond issues with a lesser payback period.

(4) The capital budget shall not include requests for debt financing of State agency operating expenses not directly related to a capital investment as required under this subsection (a). The latter operating expenses shall be accounted for in the Governor's annual general operating budget request.

(b) Affordable bond authorization proposal. In the first year of the biennium, the annual capital budget request of the Governor shall include a statement of the total amount of new State tax supported general obligation debt the Governor considers advisable for the General Assembly to authorize for the next two fiscal years, after having considered the maximum amount recommended for the following fiscal year by the Capital Debt Affordability Advisory Committee as provided by chapter 13, subchapter 8 of this title.

(c) Women employed on State capital construction projects. This State shall encourage an increase in workforce participation rates for women in all aspects of publicly funded capital construction projects for which monies are requested under this section and authorized by the General Assembly in the Capital Construction Act pursuant to section 701a of this title, including projects of the Vermont Housing and Conservation Trust.

(d) [Repealed.]

(e) Report duration. The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to any report to be made under this section.
32 V.S.A. § 5866 — VT Code / Title 32 / Chapter 151 / Section 5866
§ 5866. Supplemental information; changes in federal tax liability or taxable income
Status: in_force

(a) If, after the time for filing any return required by this chapter, a taxpayer:

(1) becomes aware of any information that makes that return materially false, inaccurate, or incomplete;

(2) is notified of any assertion by the United States, whether under 26 U.S.C. § 6212 or otherwise, that the taxpayer's taxable income under the laws of the United States is other than the amount stated in the return; or

(3) files an amended return under the laws of the United States, the taxpayer shall, within 180 days of the receipt of that information or notification of that assertion or filing that amended return, notify the Commissioner thereof, and of such particulars as may be relevant to the amount of any tax liability of the taxpayer under this chapter.

(b) Any notice required to be given to the Commissioner under this section shall be considered to be a return for purposes of this chapter, and a taxpayer required to file any such return shall be subject, with respect thereto, to the provisions of this chapter, including the provisions governing fees for failure to file a return, except as those provisions conflict with the express provisions of this section.

(c) If a change in federal tax liability results from the audit of a partnership or an adjustment of a partnership's taxable income under 26 U.S.C. subtitle F, chapter 63, subchapter C, the taxpayer shall file and amend returns and pay tax owed pursuant to section 5866a of this title.
32 V.S.A. § 4221 — VT Code / Title 32 / Chapter 129 / Section 4221
§ 4221. Time and notice of hearings
Status: in_force

On or before May 20, the listers shall meet at the place so designated by them and on that day and from day to day thereafter shall hear persons aggrieved by their appraisals or by any of their acts until all questions and objections are heard and decided. Listers shall add to the aforesaid abstract certificates setting forth such corrections therein as they shall determine and shall forward to each taxpayer a copy of any certificate relating to his or her list. Such hearings shall not be held later than June 2.
32 V.S.A. § 6066 — VT Code / Title 32 / Chapter 154 / Section 6066
§ 6066. Computation of property tax credit and renter credit [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]
Status: repealed

(a) An eligible claimant who owned the homestead on April 1 of the year in which the claim is filed shall be entitled to a credit for the prior year's homestead property tax liability amount determined as follows:

(1)(A) For a claimant with household income of $90,000.00 or more:

(i) the statewide education tax rate, multiplied by the equalized value of the housesite in the taxable year;

(ii) minus (if less) the sum of:

(I) the income percentage of household income for the taxable year; plus

(II) the statewide education tax rate, multiplied by the equalized value of the housesite in the taxable year in excess of $225,000.00.

(B) For a claimant with household income of less than $90,000.00 but more than $47,000.00, the statewide education tax rate, multiplied by the equalized value of the housesite in the taxable year, minus (if less) the sum of:

(i) the income percentage of household income for the taxable year; plus

(ii) the statewide education tax rate, multiplied by the equalized value of the housesite in the taxable year in excess of $400,000.00.

(C) For a claimant whose household income does not exceed $47,000.00, the statewide education tax rate, multiplied by the equalized value of the housesite in the taxable year, minus the lesser of:

(i) the sum of the income percentage of household income for the taxable year plus the statewide education tax rate, multiplied by the equalized value of the housesite in the taxable year in excess of $400,000.00; or

(ii) the statewide education tax rate, multiplied by the equalized value of the housesite in the taxable year reduced by $15,000.00.

(2) “Income percentage” in this section means two percent, multiplied by the education income tax spending adjustment under subdivision 5401(13)(B) of this title for the property tax year that begins in the claim year for the municipality in which the homestead residence is located.

(3) A claimant whose household income does not exceed $47,000.00 shall also be entitled to an additional credit amount from the claimant's municipal taxes for the upcoming fiscal year that is equal to the amount by which the municipal property taxes for the municipal fiscal year that began in the taxable year upon the claimant's housesite exceeds a percentage of the claimant's household income for the taxable year as follows:

(4) A claimant whose household income does not exceed $47,000.00 shall also be entitled to an additional credit amount from the claimant's statewide education tax for the upcoming fiscal year that is equal to the amount by which the education property tax for the municipal fiscal year that began in the taxable year upon the claimant's housesite, reduced by the credit amount determined under subdivisions (1) and (2) of this subsection, exceeds a percentage of the claimant's household income for the taxable year as follows:

(5) In no event shall the credit provided for in subdivision (3) or (4) of this subsection exceed the amount of the reduced property tax. The credits under subdivision (4) of this subsection shall be calculated considering only the tax due on the first $400,000.00 in equalized housesite value.

(b)(1) An eligible claimant who rented the homestead shall be entitled to a credit for the taxable year in an amount not to exceed $2,500.00, to be calculated as follows:

(A) If the claimant's income is less than or equal to the extremely low-income limit, the claimant shall be entitled to a credit in the amount of 10 percent of fair market rent.

(B) If the claimant's income is greater than the extremely low-income limit but less than or equal to the very low-income limit, the claimant shall be entitled to a percentage of the credit that is proportional to the claimant's income that is less than the very low-income limit, determined by:

(i) subtracting the claimant's income from the very low-income limit;

(ii) dividing the value under subdivision (i) of this subdivision (1)(B) by the difference between the extremely low-income limit and the very low-income limit; and

(iii) multiplying the value under subdivision (ii) of this subdivision (1)(B) by 10 percent of fair market rent.

(C) If the claimant's income is greater than the very low-income limit, the claimant shall not be entitled to a renter credit.

(D) A claimant who is eligible for a renter credit, including pursuant to this subsection (b), and who receives a rental subsidy shall be entitled to a credit in the amount of 10 percent of gross rent paid.

(E) A renter credit shall be prorated by the number of calendar months in the taxable year during which the claimant rented the homestead, except for a credit based on gross rent paid under subdivision (D) of this subdivision (b)(1), and by the portion of the principal dwelling used for business purposes, if the portion used for business purposes includes more than 25 percent of the floor space of the dwelling.

(2) The Commissioner shall calculate the credit under subdivision (1) of this subsection (b) using the fair market rent corresponding to a number of bedrooms equal to the number of personal exemptions allowed under subdivision 5811(21)(C) of this title for the taxable year, provided that for claimants who resided with any person who was neither the claimant's dependent nor jointly filing spouse at any time during the taxable year, the Commissioner shall reduce the credit by 50 percent.

(c) To be eligible for an adjustment or credit under this chapter, the claimant:

(1) must have been domiciled in this State during the entire taxable year;

(2) may not be a person claimed as a dependent by any taxpayer under the federal Internal Revenue Code during the taxable year; and

(3) in the case of a renter, shall have rented property for at least six calendar months, which need not be consecutive, during the taxable year.

(d) The owner of a mobile home that is sited on a lot not owned by the homeowner may include an amount determined under subdivision 6061(7) of this title as allocable rent paid on the lot with the amount of property taxes paid by the homeowner on the home for the purpose of computation of credits under subdivision (a)(3) of this section, unless the homeowner has included in the claim an amount of property tax on common land under the provisions of subsection (e) of this section.

(e) Property taxes paid by a cooperative, not including a mobile home park cooperative, allocable to property used as a homestead shall be attributable to the co-op member for the purpose of computing the credit of property tax liability of the co-op member under this section. Property owned by a cooperative declared as a homestead may only include the homestead and a pro rata share of any common land owned or leased by the cooperative, not to exceed the two-acre housesite limitation. The share of the cooperative's assessed value attributable to the housesite shall be determined by the cooperative and specified annually in a notice to the co-op member. Property taxes paid by a mobile home park cooperative, allocable to property used as a housesite, shall be attributed to the owner of the housesite for the purpose of computing the credit of property tax liability of the housesite owner under this section. Property owned by the mobile home park cooperative and declared as a housesite may only include common property of the cooperative contiguous with at least one mobile home lot in the park, not to exceed the two-acre housesite limitation. The share attributable to any mobile home lot shall be determined by the cooperative and specified in the cooperative agreement.

(f) [Repealed.]

(g) Notwithstanding subsection (d) of this section, if the land surrounding a homestead is owned by a nonprofit corporation or community land trust with tax exempt status under 26 U.S.C. § 501(c)(3), the homeowner may include an allocated amount as property tax paid on the land with the amount of property taxes paid by the homeowner on the home for the purposes of computation of the credit under this section. The allocated amount shall be determined by the nonprofit corporation or community land trust on a proportional basis. The nonprofit corporation or community land trust shall provide to that homeowner, by January 31, a certificate specifying the allocated amount. The certificate shall indicate the proportion of total property tax on the parcel that was assessed for municipal property tax and for statewide property tax.

(h) A homestead owner shall be entitled to an additional property tax credit amount equal to one percent of the amount of income tax refund that the claimant elects to allocate to payment of homestead property tax under section 6068 of this title.

(i) Adjustments under subsection (a) of this section shall be calculated without regard to any exemption under subdivision 3802(11) of this title.

(a)(1) An eligible claimant who owned the homestead on April 1 of the claim year and whose household income does not exceed $115,000.00 shall be entitled to a homestead property tax exemption in the claim year in an amount determined as follows:

(2) An eligible claimant who owned the homestead on April 1 of the claim year and whose household income does not exceed $47,000.00 shall also be entitled to a credit amount against the claimant's municipal taxes for the upcoming fiscal year that is equal to the amount by which the municipal property taxes for the municipal fiscal year that began in the taxable year upon the claimant's housesite exceeds a percentage of the claimant's household income for the taxable year as follows:

(3) In no event shall the homestead property tax exemption provided for in subdivision (1) of this subsection reduce the housesite value below zero. In no event shall the municipal property tax credit provided for in subdivision (2) of this subsection exceed the amount of the reduced municipal property tax.

(4) Each dollar amount in subdivision (1) of this subsection shall be adjusted for inflation annually on or before November 15 by the Commissioner of Taxes. As used in this subdivision, “adjusted for inflation” means adjusting the dollar amount by the National Income and Product Accounts (NIPA) implicit price deflator for state and local government consumption expenditures and gross investment published by the U.S. Department of Commerce, Bureau of Economic Analysis, from fiscal year 2025 through the fiscal year for which the amount is being determined, and rounding upward to the nearest whole dollar amount.

(b)(1) An eligible claimant who rented the homestead shall be entitled to a credit for the taxable year in an amount not to exceed $2,500.00, to be calculated as follows:

(A) If the claimant's income is less than or equal to the extremely low-income limit, the claimant shall be entitled to a credit in the amount of 10 percent of fair market rent.

(B) If the claimant's income is greater than the extremely low-income limit but less than or equal to the very low-income limit, the claimant shall be entitled to a percentage of the credit that is proportional to the claimant's income that is less than the very low-income limit, determined by:

(i) subtracting the claimant's income from the very low-income limit;

(ii) dividing the value under subdivision (i) of this subdivision (1)(B) by the difference between the extremely low-income limit and the very low-income limit; and

(iii) multiplying the value under subdivision (ii) of this subdivision (1)(B) by 10 percent of fair market rent.

(C) If the claimant's income is greater than the very low-income limit, the claimant shall not be entitled to a renter credit.

(D) A claimant who is eligible for a renter credit, including pursuant to this subsection (b), and who receives a rental subsidy shall be entitled to a credit in the amount of 10 percent of gross rent paid.

(E) A renter credit shall be prorated by the number of calendar months in the taxable year during which the claimant rented the homestead, except for a credit based on gross rent paid under subdivision (D) of this subdivision (b)(1), and by the portion of the principal dwelling used for business purposes, if the portion used for business purposes includes more than 25 percent of the floor space of the dwelling.

(2) The Commissioner shall calculate the credit under subdivision (1) of this subsection (b) using the fair market rent corresponding to a number of bedrooms equal to the number of personal exemptions allowed under subdivision 5811(21)(C) of this title for the taxable year, provided that for claimants who resided with any person who was neither the claimant's dependent nor jointly filing spouse at any time during the taxable year, the Commissioner shall reduce the credit by 50 percent.

(c) To be eligible for an exemption or credit under this chapter, the claimant:

(1) must have been domiciled in this State during the entire taxable year;

(2) may not be a person claimed as a dependent by any taxpayer under the federal Internal Revenue Code during the taxable year; and

(3) in the case of a renter, shall have rented property for at least six calendar months, which need not be consecutive, during the taxable year.

(d) The owner of a mobile home that is sited on a lot not owned by the homeowner may include an amount determined under subdivision 6061(7) of this title as allocable rent paid on the lot with the amount of property taxes paid by the homeowner on the home for the purpose of computation of the municipal property tax credit under subdivision (a)(2) of this section, unless the homeowner has included in the claim an amount of property tax on common land under the provisions of subsection (e) of this section.

(e) Property taxes paid by a cooperative, not including a mobile home park cooperative, allocable to property used as a homestead shall be attributable to the co-op member for the purpose of computing the property tax liability of the co-op member under this section. Property owned by a cooperative declared as a homestead may only include the homestead and a pro rata share of any common land owned or leased by the cooperative, not to exceed the two-acre housesite limitation. The share of the cooperative's assessed value attributable to the housesite shall be determined by the cooperative and specified annually in a notice to the co-op member. Property taxes paid by a mobile home park cooperative, allocable to property used as a housesite, shall be attributed to the owner of the housesite for the purpose of computing the property tax liability of the housesite owner under this section. Property owned by the mobile home park cooperative and declared as a housesite may only include common property of the cooperative contiguous with at least one mobile home lot in the park, not to exceed the two-acre housesite limitation. The share attributable to any mobile home lot shall be determined by the cooperative and specified in the cooperative agreement. A co-op member who is the housesite owner shall be entitled to a property tax credit in an amount determined by multiplying the property taxes allocated under this subsection by the percentage of the exemption for which the housesite owner's household income qualifies under subdivision (a)(1) of this section.

(f) [Repealed.]

(g) Notwithstanding subsection (d) of this section, if the land surrounding a homestead is owned by a nonprofit corporation or community land trust with tax exempt status under 26 U.S.C. § 501(c)(3), the homeowner may include an allocated amount as property tax paid on the land with the amount of property taxes paid by the homeowner on the home for the purposes of computation of property tax liability under this section. The allocated amount shall be determined by the nonprofit corporation or community land trust on a proportional basis. The nonprofit corporation or community land trust shall provide to that homeowner, by January 31, a certificate specifying the allocated amount. The certificate shall indicate the proportion of total property tax on the parcel that was assessed for municipal property tax and for statewide property tax and the proportion of total value of the parcel. A homeowner under this subsection shall be entitled to a property tax credit in an amount determined by multiplying the property taxes allocated under this subsection by the percentage of the exemption for which the homeowner's household income qualifies under subdivision (a)(1) of this section.

(h) A homestead owner shall be entitled to an additional property tax credit amount equal to one percent of the amount of income tax refund that the claimant elects to allocate to payment of statewide education property tax under section 6068 of this title.

(i) The homestead property tax exemption and the municipal property tax credit under subsection (a) of this section shall be calculated without regard to any exemption under subdivision 3802(11) of this title.
32 V.S.A. § 5294 — VT Code / Title 32 / Chapter 133 / Section 5294
§ 5294. Time limitations on actions or suits by taxpayer
Status: in_force

Unless commenced within one year from the time that collection is sought to be enforced against the taxpayer by arrest, distraint, or levy, an action shall not lie wherein a taxpayer may question the validity of:

(1) an act required to be done by a treasurer of a town relating to a tax assessed;

(2) notice by the treasurer to the taxpayer as to the amount of the tax or the time of the payment thereof;

(3) acts of the treasurer as to turning over the unpaid portion of the tax bill and the annexed warrant to the tax collector for collection;

(4) acts of the tax collector relating to the collection of the tax either before or after the tax became delinquent.
32 V.S.A. § 9704 — VT Code / Title 32 / Chapter 233 / Section 9704
§ 9704. Principal and agent; joint and several liability
Status: in_force

When in the opinion of the Commissioner it is necessary for the efficient administration of this chapter to treat any salesman, representative, peddler, or canvasser as the agent of the vendor, distributor, supervisor, or employer under whom he or she operates, or from whom he or she obtains tangible personal property sold by him or her, or for whom he or she solicits business, the Commissioner may, in his or her discretion, treat such agent as the vendor jointly and severally responsible with the principal, distributor, supervisor, or employer for the collection and payment of the tax.
32 V.S.A. § 3756 — VT Code / Title 32 / Chapter 124 / Section 3756
§ 3756. Qualification for use value appraisal
Status: repealed

(a) The owner of eligible agricultural land, farm buildings, or managed forestland shall be entitled to have eligible property appraised at its use value, provided the owner shall have applied to the Director on or before September 1 of the previous tax year, on a form provided by the Director. A farmer whose application has been accepted on or before December 31 by the Director of the Division of Property Valuation and Review of the Department of Taxes for enrollment for the use value program for the current tax year shall be entitled to have eligible property appraised at its use value if the farmer was prevented from applying on or before September 1 of the previous year due to the severe illness of the farmer.

(b) [Repealed.]

(c) The Director shall notify the applicant not later than April 15 of the Director's decision to classify or refusal to classify the applicant's property as eligible for use value appraisal. In the case of a refusal, the Director shall state the reasons therefor in the notification.

(d) The assessing officials shall appraise qualifying agricultural and managed forestland and farm buildings at use value appraisal as defined in subdivision 3752(12) of this title. If the land to be appraised is a portion of a parcel, any portion not receiving a use value appraisal shall be valued at its fair market value as a stand-alone parcel, and, for the purposes of the payment under section 3760 of this chapter, the entire parcel shall be valued at its fair market value as other similar parcels in the municipality.

(e) Once a use value appraisal has been applied for and granted under this section, such appraisal shall remain in effect for subsequent tax years pursuant to the provisions of subsection (f) of this section and until the property concerned is transferred to another owner or is no longer eligible under provisions of section 3752 or 3755 of this chapter, or due to a change of use, or as otherwise provided in section 3757 of this chapter. If enrolled property is transferred to another owner, the new owner shall be entitled to continue to have the eligible property appraised at its use value, provided the property remains eligible and provided the new owner shall elect the continuation of use value appraisal on the property transfer tax return at the time of transfer and, within 30 days after the property transfer tax return has been received by the municipality for recording, has applied to the Director and paid the fees described in this subsection. The grant of use value appraisals of agricultural forestland and farm buildings shall be recorded in the land records of the municipality by the clerk of the municipality. Applications shall include the fees specified in subdivision 1671(a)(6) or subsection 1671(c) of this title, and a fee of $70.00 for deposit in a special fund established and managed pursuant to chapter 7, subchapter 5 of this title. The Fund shall be available as payment for the fees of the clerk of the municipality and to offset the costs of administering the application and managing the program.

(f) Each year the Director shall determine whether previously classified property is still eligible for use value appraisal and whether the amount of the previous appraisal is still valid. If the Director determines that previously classified property is no longer eligible, or that the property has undergone a change in use such that the use change tax may be levied in accordance with section 3757 of this chapter, or that the use value appraisal should be fixed at a different amount than the previous year, the Director shall thereafter notify the property owner of that determination.

(g) The Director shall execute and provide other forms and the Board shall adopt other procedures and regulations as are needed to ensure a fair opportunity for owners to qualify under this subchapter and to ensure compliance with the provisions of this chapter.

(h) On or before March 15, the Director shall provide to each municipality a list of property in the municipality that is to be taxed based on its use value appraisal. The list shall include the owners' names, a grand list number or description of each parcel of land to be appraised at use value, the acreage to be taxed on the basis of use value, the use values to be used for land, and the number and type of farm buildings to be appraised by the assessing officials at use value. The assessing officials shall determine the listed value of the land to be taxed at use value and its estimated fair market value and fill in these values and the difference between them on the form. This form shall be used by the Treasurer or the collector of current taxes to make up tax bills such that the owner is billed only for taxes due on the owner's property not enrolled in the program, plus taxes due on the use value of property enrolled in the program. The assessing officials shall submit the completed form to the Director on or before July 5.

(i)(1) After providing 30 days' notice to the owner, the Director shall remove from use value appraisal an entire parcel of managed forestland and notify the owner when the Commissioner of Forests, Parks and Recreation has not received a required management activity report or has received an adverse inspection report, unless the lack of conformance consists solely of the failure to make prescribed planned cutting. In that case, the Director may delay removal from use value appraisal for a period of one year at a time to allow time to bring the parcel into conformance with the plan.

(2)(A) The Director shall remove from use value appraisal an entire parcel or parcels of agricultural land and farm buildings identified by the Secretary of Agriculture, Food and Markets as being used by a person:

(i) found, after administrative hearing, or contested judicial hearing or motion, to be in violation of water quality requirements established under 6 V.S.A. chapter 215, or any rules adopted or any permit or certification issued under 6 V.S.A. chapter 215; or

(ii) who is not in compliance with the terms of an administrative or court order issued under 6 V.S.A. chapter 215, subchapter 10 to remedy a violation of the requirements of 6 V.S.A. chapter 215 or any rules adopted or any permit or certification issued under 6 V.S.A. chapter 215.

(B) The Director shall notify the owner that agricultural land or a farm building has been removed from use value appraisal by providing notification of removal to the owner. After removal of agricultural land or a farm building from use value appraisal under this section, the Director shall not consider a new application for use value appraisal for the agricultural land or farm building until the Secretary of Agriculture, Food and Markets submits to the Director a certification that the owner or operator of the agricultural land or farm building is complying with the water quality requirements of 6 V.S.A. chapter 215 or an order issued under 6 V.S.A. chapter 215. After submission of a certification by the Secretary of Agriculture, Food and Markets, an owner or operator shall be eligible to apply for enrollment of the agricultural land or farm building according to the requirements of this section.

(j) The Commissioner may exempt a farmer-owner of agricultural land and farm buildings located within the municipality and otherwise eligible under this subchapter for use value appraisal from the terms of the definition of a “farmer” contained in subdivision 3752(7) of this chapter, for a year at a time, because of personal hardship created by personal or family disability or death, by economic disaster such as loss of farm buildings, equipment, or livestock due to fire or disease, or by natural disaster such as flood or drought. The agricultural land and farm buildings concerned shall continue in this instance to be taxed on the basis of use value appraisal.
32 V.S.A. § 3338 — VT Code / Title 32 / Chapter 105 / Section 3338
§ 3338. Claiming an incentive; annual filing with Department of Taxes
Status: in_force

(a) On or before April 30 following each year of the utilization period, a business with an approved application shall submit an incentive claim to the Department of Taxes.

(b) A business shall include:

(1) the information the Department requires, including the information required in section 5842 of this title and other documentation concerning payroll, jobs, and capital investment necessary to determine whether the business earned the incentive specified for an award year and any installment payment for which the business is eligible; and

(2) a self-certification or other documentation the Department requires by rule or procedure, by which the business attests to the best of its knowledge that:

(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; and

(B) the business complies with applicable State laws and regulations.

(c) The Department may consider an incomplete claim to be timely filed if the business files a complete claim within the additional time allowed by the Department in its discretion.

(d) Upon finalizing its review of a complete claim, the Department shall:

(1) notify the business and the Council whether the business is entitled to an installment payment for the applicable year; and

(2) make an installment payment to which the business is entitled.

(e) The Department shall not pay interest on any amounts it holds or pays for an incentive or installment payment pursuant to this subchapter.
32 V.S.A. § 7301 — VT Code / Title 32 / Chapter 189 / Section 7301
§ 7301. Definitions
Status: in_force

As used in this chapter:

(1) “Estate” means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this State.

(2) “Person” means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency.

(3) “Person interested in the estate” means any person entitled to receive, or who has received, from a decedent or by reason of the death of a decedent any property or interest therein included in the decedent's estate. It includes a personal representative, guardian, and trustee.

(4) “State” means any state, territory, or possession of the United States, the District of Columbia, and the Commonwealth of Puerto Rico.

(5) “Tax” means the federal estate tax and the estate tax payable to this State and interest and penalties imposed in addition to the tax.

(6) “Fiduciary” means executor, administrator of any description, and trustee.