32 V.S.A. § 8917 — VT Code / Title 32 / Chapter 219 / Section 8917
§ 8917. Bonds; discharge
Status: in_force

Any surety on a bond furnished by a rental company shall be discharged from any liability to the State accruing on the bond after expiration of 60 days from the date the surety shall have filed with the Commissioner a written request to be released and discharged, but the surety shall not be released or discharged from liability already accrued or that shall accrue before the expiration of the 60-day period. The Commissioner, upon receipt of such a request, shall promptly notify by mail the rental company who furnished the bond. Unless the rental company, prior to the expiration of the 60-day period, files a new bond satisfactory to the Commissioner, the Commissioner shall suspend his or her right to operate a motor vehicle in this State.
32 V.S.A. § 961 — VT Code / Title 32 / Chapter 13 / Section 961
§ 961. Refunding bonds
Status: repealed

(a) The State Treasurer, with the approval of the Governor, is hereby authorized to issue general obligation bonds in order to refund all or any portion of one or more issues of outstanding general obligation bonds at any time after the issuance of the bonds to be refunded. The State Treasurer, with the approval of the Governor, is authorized to refinance outstanding certificates of participation or outstanding long-term lease purchase agreements through the issuance of general obligation bonds or notes of the State of Vermont or certificates of participation. To the extent available, any reduction in debt service coming from the refunding shall be used to offset General Fund debt service in the fiscal year of the reductions.

(b) The State Treasurer, prior to the issuance of refunding bonds, shall have authority to contract on behalf of the State with a bank or trust company authorized to do business in this State for the purpose of having the bank or trust company act as the escrow agent of the proceeds, inclusive of any premium, from the sale of the refunding bonds, together with all income derived from the investment of the proceeds, and any other monies to be provided by the State to effectuate the refunding.

(c) The proceeds, inclusive of any premium, from the sale of refunding bonds, immediately upon receipt, shall be placed in escrow with the escrow agent in accordance with the escrow contract. That portion of the proceeds required for the payment of the principal of and interest on or investment return or maturity value of the bonds to be refunded, including any redemption premiums, shall be irrevocably committed and pledged to that purpose and the holders of the bonds to be refunded shall have a lien upon the monies and investments held by the escrow holder. The pledge and lien provided for in this subsection shall become valid and binding upon the issuance of the refunding bonds and the monies and investments held by the escrow agent shall immediately be subject to the pledge and lien without any further act. The pledge and lien shall be valid and binding as against all parties having claims of any kind in tort, contract, or otherwise against the State, irrespective of whether the parties have received notice. Neither the escrow contract, nor any other instrument relating to the pledges and liens, need be filed or recorded.

(d) The refunding bonds authorized by this section shall be issued in accordance with the provisions of this chapter, provided that installments on refunding bonds need not be payable in substantially equal or diminishing amounts and provided further that no notes may be issued in anticipation of the proceeds of the refunding bonds.

(e) [Repealed.]
32 V.S.A. § 5191 — VT Code / Title 32 / Chapter 133 / Section 5191
§ 5191. Property subject to distraint
Status: in_force

At the expiration of the time for payment of tax as given in the notice required by section 4772 of this title or sooner in the case of a person whom he or she has just reason to believe is about to remove from town, the collector may distrain the goods, chattels, and capital stock in a corporation of a person whose tax is not paid. In the case of taxes assessed on real estate, he or she shall not distrain upon apparel, bedding, household furniture necessary for supporting life, one sewing machine kept for use, or provisions not exceeding $25.00 in value.
32 V.S.A. § 307 — VT Code / Title 32 / Chapter 5 / Section 307
§ 307. Form of budget
Status: in_force

(a) The budget shall be arranged and classified so as to show separately the following estimates and recommendations:

(1) expenses of State administration;

(2) deficiencies, overdrafts, and unexpended balances in appropriations of former years;

(3) bonded debt, loans, and interest charges;

(4) all requests and proposals for expenditures for new projects, new construction, additions, improvements, and other capital outlay; and

(5) with respect to the tax expenditure budget required under subsection 306(b) of this chapter, all requests and proposals for new, amended, or continued tax expenditures as defined in section 312 of this chapter.

(b) The budget shall also include in detail definite recommendations of the Governor relative to the amounts that should be appropriated to each of the activities referred to under this section. It shall also include definite recommendations of the Governor relative to the financing of the expenditures recommended and the appropriate amounts to be raised from ordinary revenue, direct taxes, bonds, or loans. The financing of the expenditures recommended, as proposed by the Governor, shall not include the funds from the Budget Stabilization Reserve as established in section 308 of this title. With the budget, the Governor shall submit to the General Assembly such messages, statements, or supplemental data with reference to the same, as the Governor may deem expedient; however, budget documentation shall include to the extent possible the following:

(1) Specific sources of receipts. In the event of special fund appropriations, the particular special fund sources shall be itemized.

(2) Interdepartmental transfers shall be explained, including the source department of said transfer.

(3) Changes in positions within departmental budgets, including prior year, current year, and requested budget year positions counts by title and category. Positions should be identified as to whether they are filled and unfilled.

(4) A document outlining proposed changes in program funding and related policy changes that they reflect. This summary shall include narrative description of the proposed changes.

(c) The budget shall also include a strategic plan for each State agency, department, office, or other entity or program. A strategic plan shall include the following:

(1) a statement of mission and goals that support the relevant population-level outcomes set forth in 3 V.S.A. § 2311;

(2) a description of program performance measures used to demonstrate output and results;

(3) identification of the groups of people served, including those having service priorities or other service measures established by law, and estimates of the changes in those groups expected during the term of the plan;

(4) an analysis of the use of resources to meet needs, including future needs, an analysis of additional resources that may be necessary to meet future needs;

(5) an analysis of expected changes in the services provided by that agency because of changes in State or federal law;

(6) a description of the means and strategies for meeting needs of the agency or program, including future needs and achieving the goals under which the agency or program provides services;

(7) a description of the capital improvement needs of the agency during the period covered by the plan;

(8) a prioritization, if appropriate, of the capital investment needs of the agency or program during the period covered by the plan; and

(9) any other information that may be required.

(d) The Governor's budget shall include his or her recommendations for an annual budget for Medicaid and all other health care assistance programs administered by the Agency of Human Services. The Governor's proposed Medicaid budget shall include a proposed annual financial plan, and a proposed five-year financial plan, with the following information and analysis:

(1) anticipated revenues;

(2) anticipated expenditures, including anticipated per-member per-month expenditures for each population category eligible for health care assistance;

(3) anticipated caseloads, including anticipated caseloads for each population category eligible for health care assistance;

(4) anticipated utilization;

(5) health care inflation trends that reflect consideration of provider reimbursements approved under 18 V.S.A. § 9376 and expenditure trends reported under 18 V.S.A. § 9383;

(6) recommendations for funding provider reimbursement at levels sufficient to ensure reasonable access to care, and at levels at least equal to Medicare reimbursement;

(7) recommendations relating to Medicaid and other program eligibility, the benefit plan, cost-sharing, utilization controls, reimbursement, and any other matter necessary to align anticipated expenditures and revenues; and

(8) any other recommendations or information affecting the financial sustainability of Medicaid and all other health care assistance programs administered by the Agency of Human Services.

(e) The budget shall also include any proposed expenditures and charges for enterprise and internal service funds to be billed to departmental budgets. Expenditures from enterprise and internal service funds shall be managed in accordance with subsection 462(b) of this title.
32 V.S.A. § 5930cc — VT Code / Title 32 / Chapter 151 / Section 5930cc
§ 5930cc. Downtown and Village Center Program tax credits
Status: in_force

(a) Historic rehabilitation tax credit. The qualified applicant of a qualified historic rehabilitation project shall be entitled, upon the approval of the State Board, to claim against the taxpayer's State individual income tax, corporate income tax, or bank franchise or insurance premiums tax liability a credit of 10 percent of qualified rehabilitation expenditures as defined in 26 U.S.C. § 47(c), properly chargeable to the federally certified rehabilitation.

(b) Façade improvement tax credit. The qualified applicant of a qualified façade improvement project shall be entitled, upon the approval of the State Board, to claim against the taxpayer's State individual income tax, State corporate income tax, or bank franchise or insurance premiums tax liability a credit of 25 percent of qualified expenditures up to a maximum tax credit of $25,000.00.

(c) Code improvement tax credit. The qualified applicant of a qualified code improvement project shall be entitled, upon the approval of the State Board, to claim against the taxpayer's State individual income tax, State corporate income tax, or bank franchise or insurance premiums tax liability a credit of 50 percent of qualified expenditures up to a maximum tax credit of $12,000.00 for installation or improvement of a platform lift, a maximum credit of $60,000.00 for the installation or improvement of a limited use or limited application elevator, a maximum tax credit of $75,000.00 for installation or improvement of an elevator, a maximum tax credit of $50,000.00 for installation or improvement of a sprinkler system, and a maximum tax credit of $100,000.00 for the combined costs of all other qualified code improvements.

(d) Flood Mitigation Tax Credit. The qualified applicant of a qualified flood mitigation project shall be entitled, upon the approval of the State Board, to claim against the taxpayer's State individual income tax, State corporate income tax, or bank franchise or insurance premiums tax liability a credit of 50 percent of qualified expenditures up to a maximum tax credit of $100,000.00.
32 V.S.A. § 5830e — VT Code / Title 32 / Chapter 151 / Section 5830e
§ 5830e. Retirement income; Social Security income
Status: in_force

(a) Social Security income. The portion of federally taxable Social Security benefits excluded from taxable income under subdivision 5811(21)(B)(iv) of this chapter shall be as follows:

(1) For taxpayers whose filing status is single, married filing separately, head of household, or surviving spouse:

(A) If the federal adjusted gross income of the taxpayer is less than or equal to $55,000.00, all federally taxable benefits received under the federal Social Security Act shall be excluded.

(B) If the federal adjusted gross income of the taxpayer is greater than $55,000.00 but less than $65,000.00, the percentage of federally taxable benefits received under the Social Security Act to be excluded shall be proportional to the amount of the taxpayer's federal adjusted gross income over $55,000.00, determined by:

(i) subtracting the federal adjusted gross income of the taxpayer from $65,000.00;

(ii) dividing the value under subdivision (i) of this subdivision (B) by $10,000.00; and

(iii) multiplying the value under subdivision (ii) of this subdivision (B) by the federally taxable benefits received under the Social Security Act.

(C) If the federal adjusted gross income of the taxpayer is equal to or greater than $65,000.00, no amount of the federally taxable benefits received under the Social Security Act shall be excluded under this section.

(2) For taxpayers whose filing status is married filing jointly:

(A) If the federal adjusted gross income of the taxpayer is less than or equal to $70,000.00, all federally taxable benefits received under the Social Security Act shall be excluded.

(B) If the federal adjusted gross income of the taxpayer is greater than $70,000.00 but less than $80,000.00, the percentage of federally taxable benefits received under the Social Security Act to be excluded shall be proportional to the amount of the taxpayer's federal adjusted gross income over $70,000.00, determined by:

(i) subtracting the federal adjusted gross income of the taxpayer from $80,000.00;

(ii) dividing the value under subdivision (i) of this subdivision (B) by $10,000.00; and

(iii) multiplying the value under subdivision (ii) of this subdivision (B) by the federally taxable benefits received under the Social Security Act.

(C) If the federal adjusted gross income of the taxpayer is equal to or greater than $80,000.00, no amount of the federally taxable benefits received under the Social Security Act shall be excluded under this section.

(b) Civil Service Retirement System income. The portion of income received from the Civil Service Retirement System excluded from taxable income under subdivision 5811(21)(B)(iv) of this title shall be subject to the limitations under subsection (e) of this section and shall be determined as follows:

(1) For taxpayers whose filing status is single, married filing separately, head of household, or surviving spouse:

(A) If the federal adjusted gross income of the taxpayer is less than or equal to $55,000.00, the first $10,000.00 of income received from the Civil Service Retirement System shall be excluded.

(B) If the federal adjusted gross income of the taxpayer is greater than $55,000.00 but less than $65,000.00, the percentage of the first $10,000.00 of income received from the Civil Service Retirement System to be excluded shall be proportional to the amount of the taxpayer's federal adjusted gross income over $55,000.00, determined by:

(i) subtracting the federal adjusted gross income of the taxpayer from $65,000.00;

(ii) dividing the value under subdivision (i) of this subdivision (B) by $10,000.00; and

(iii) multiplying the value under subdivision (ii) of this subdivision (B) by the first $10,000.00 of income received from the Civil Service Retirement System.

(C) If the federal adjusted gross income of the taxpayer is equal to or greater than $65,000.00, no amount of the income received from the Civil Service Retirement System shall be excluded under this section.

(2) For taxpayers whose filing status is married filing jointly:

(A) If the federal adjusted gross income of the taxpayer is less than or equal to $70,000.00, the first $10,000.00 of income received from the Civil Service Retirement System shall be excluded.

(B) If the federal adjusted gross income of the taxpayer is greater than $70,000.00 but less than $80,000.00, the percentage of the first $10,000.00 of income received from the Civil Service Retirement System to be excluded shall be proportional to the amount of the taxpayer's federal adjusted gross income over $70,000.00, determined by:

(i) subtracting the federal adjusted gross income of the taxpayer from $80,000.00;

(ii) dividing the value under subdivision (i) of this subdivision (B) by $10,000.00; and

(iii) multiplying the value under subdivision (ii) of this subdivision (B) by the first $10,000.00 of income received from the Civil Service Retirement System.

(C) If the federal adjusted gross income of the taxpayer is equal to or greater than $80,000.00, no amount of the income received from the Civil Service Retirement System shall be excluded under this section.

(c) Other contributory retirement systems; earnings not covered by Social Security. Other retirement income, except U.S. military retirement income pursuant to subsection (d) of this section, received by a taxpayer of this State shall be excluded pursuant to subsection (b) of this section as though the income were received from the Civil Service Retirement System and shall be subject to the limitations under subsection (e) of this section, provided that:

(1) the income is received from a contributory annuity, pension, endowment, or retirement system of:

(A) the U.S. government or a political subdivision or instrumentality of the U.S. government;

(B) this State or a political subdivision or instrumentality of this State; or

(C) another state or a political subdivision or instrumentality of another state; and

(2) the contributory system from which the income is received was based on earnings that were not covered by the Social Security Act.

(d) U.S. military retirement income and U.S. military survivor benefit income. For taxpayers of any filing status, U.S. military retirement income, and U.S. military survivor benefit income received by an eligible beneficiary, received by a taxpayer of this State shall be excluded from taxable income under subdivision 5811(21)(B)(iv) of this chapter as follows:

(1) If the federal adjusted gross income of the taxpayer is less than or equal to $125,000.00, all federally taxable U.S. military retirement income and survivor benefit income shall be excluded.

(2) If the federal adjusted gross income of the taxpayer is greater than $125,000.00 but less than $175,000.00, the percentage of federally taxable U.S. military retirement income and survivor benefit income to be excluded shall be proportional to the amount of the taxpayer's federal adjusted gross income over $125,000.00, determined by:

(A) subtracting the federal adjusted gross income of the taxpayer from $175,000.00;

(B) dividing the value under subdivision (A) of this subdivision (2) by $50,000.00; and

(C) multiplying the value under subdivision (B) of this subdivision (2) by the federally taxable U.S. military retirement income and survivor benefit income received.

(3) If the federal adjusted gross income of the taxpayer is equal to or greater than $175,000.00, no amount of the federally taxable U.S. military retirement income and survivor benefit income received shall be excluded under this section.

(e)(1) Requirement to elect one exclusion. A taxpayer of this State who is eligible during the taxable year for more than one of the exclusions under subsections (a), (b), and (c) of this section shall elect only one of the exclusions for which the taxpayer is eligible.

(2) A taxpayer of this State who is eligible during the taxable year for the military retirement and survivor benefit exclusion under subsection (d) of this section may elect that exclusion regardless of whether the taxpayer also elects an exclusion under subsections (a)–(c) of this section.
32 V.S.A. § 9705 — VT Code / Title 32 / Chapter 233 / Section 9705
§ 9705. Payment and return by purchaser
Status: in_force

(a) Where any purchaser has failed to pay a tax imposed by this chapter to the person required to collect the same, then in addition to all other rights, obligations, and remedies provided, the tax shall be payable by the purchaser directly to the Commissioner, and it shall be the duty of the purchaser to file a return with the Commissioner and to pay the tax to him or her within 20 days of the date the tax was required to be paid.

(b) The Commissioner may, whenever he or she deems it necessary for the proper enforcement of this chapter, provide by rule that purchasers shall file returns and pay directly to the Commissioner any tax herein imposed, at such times as returns are required to be filed and paid by persons required to collect the tax.
32 V.S.A. § 3402 — VT Code / Title 32 / Chapter 121 / Section 3402
§ 3402. Director to collect data
Status: in_force

The Director shall collect such data and information touching methods of taxation and exemption and the work of listers in the various towns as the Director shall deem advisable.
32 V.S.A. § 4086 — VT Code / Title 32 / Chapter 129 / Section 4086
§ 4086. Omissions in inventory
Status: in_force

When, prior to December 15, the listers learn that real or personal estate is omitted from the inventory of a person returned in such year or that a person has failed to return an inventory for such year, they shall notify such person in writing. If such person fails to return an inventory within ten days thereafter, the listers shall act as provided in section 4084 of this title. Taxes shall be assessed and collected upon such grand list as is provided for the assessment and collection of other taxes.
32 V.S.A. § 4822 — VT Code / Title 32 / Chapter 133 / Section 4822
§ 4822. Limitation on action to recover tax paid under protest
Status: in_force

A cause of action for the recovery of money under the provisions of section 4821 of this title shall be deemed to have accrued at the time final judgment is rendered or compromise or adjustment completed, determining the question of jurisdiction of the property in question for purposes of taxation.
32 V.S.A. § 5911 — VT Code / Title 32 / Chapter 151 / Section 5911
§ 5911. Taxation of an S corporation and its shareholders
Status: in_force

(a) An S corporation shall not be subject to the tax imposed by section 5832 of this title, except to the extent of income taxable to the corporation under the provisions of the Internal Revenue Code.

(b) For the purposes of section 5823 of this title, each shareholder's pro rata share of the S corporation's income attributable to Vermont and each resident shareholder's pro rata share of the S corporation's income not attributable to Vermont shall be taken into account by the shareholder in the manner provided in 26 U.S.C. § 1366.
32 V.S.A. § 3610 — VT Code / Title 32 / Chapter 123 / Section 3610
§ 3610. Taxation of perpetual leased lands
Status: in_force

(a) The term “perpetual lease” as used in this section includes every leasehold interest in land located in Vermont, and every estate in Vermont land other than fee simple absolute, arising out of or created by an instrument of lease that conveys to a person designated as lessee, the lessee's heirs, executors, administrators, and assigns, the right to possess, enjoy, and use the land in perpetuity or substantially in perpetuity, whether or not the instrument of lease contains restrictions on the use of the subject land by the person designated as lessee and whether or not the subject land may be repossessed by the owner because of nonpayment of rent or of other default under the instrument of lease. The term “lessee” as used in this section means the person entitled to possess, enjoy, and use land subject to a perpetual lease.

(b) The listers of each town and the appraisers of each unorganized town and gore shall list every perpetual lease in a separate record in which shall be shown as to each lease a brief description of the leased land, the fair market value of the land as appraised by them, the name of the lessor, the annual rental payable under the lease, and as of April 1 of each year the name and address of the lessee. If for any reason the lease is exempt under subsection (d) of this section, the reason for the exemption shall be noted.

(c) For purposes of section 3481 of this title, the appraised value of each perpetual lease not exempt under subsection (d) of this section shall be its market value as determined by the listers or appraisers, taking into consideration all limitations upon the use of the land by the lessee that substantially diminish the value of the lessee's right to occupy, use, or enjoy the land; but in no event is the appraised value of a perpetual lease to be in excess of the fair market value of the subject land as determined by the listers or appraisers.

(d) A perpetual lease is exempt from taxation against the lessee if so provided by an express term of the original grant of the subject land by the State of Vermont, or by a statute in effect at the time of the grant providing for exemption in perpetuity of the leases, or if the subject land would be exempt under chapter 125 of this title if the lessee were the owner of the land.

(e) Except as provided in subsection (d) of this section, every perpetual lease, whether or not the subject land is exempt from taxation, shall be set in the grand list as real estate against the lessee.

(f) The annual rental payable under a perpetual lease shall be credited in each year against the tax payable in respect of that lease to the town in which the subject land is located.

(g) Any tax levied by authority of this section shall be collected in the same manner as real estate taxes. The selectboard, treasurer, and collector of taxes have the same authority and are subject to the same duties, requirements and penalties with respect to the collection of the tax as is provided in the case of real estate taxes. A town may vote to collect interest on overdue taxes and for the payment of the taxes by installments as in the case of real estate taxes.

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

(i) A perpetual lease is subject to sale in the same manner and subject to the same procedures, notices, defenses, and statutes of limitations as in the case of tax sales of real estate. Any person acquiring a perpetual lease, under the authority of this section, is subject to the person's portion of the annual rental due the grantee.
32 V.S.A. § 1408 — VT Code / Title 32 / Chapter 17 / Section 1408
§ 1408. Guardians ad litem; expense reimbursement
Status: in_force

The Court Administrator shall reimburse guardians ad litem for necessary and actual expenses incurred in the performance of their duties.
32 V.S.A. § 8396 — VT Code / Title 32 / Chapter 211 / Section 8396
§ 8396. Reducing tax claims in reorganization plans
Status: in_force

In the event that a plan for the financial reorganization of any such railroad corporation shall be proposed, involving as an element thereof, a compromise or reduction of the claim of the State for unpaid taxes, and notice thereof, together with the details of such plan or reorganization, including the method proposed for the liquidation of such claim for taxes be given to the Governor, he or she shall forthwith refer the matter to such Commission, which, with the assistance of the Attorney General, shall investigate the same and certify its findings in respect thereto to the Governor in writing, together with its recommendations thereon.
32 V.S.A. § 10504 — VT Code / Title 32 / Chapter 245 / Section 10504
§ 10504. Hours worked by uncovered employees; calculation and reporting
Status: in_force

(a) Employers shall report to the Department of Taxes the number of hours worked by each uncovered employee on a return provided by the Department. The return shall be filed at the same time payment is required under subsection 10503(c) of this chapter, shall be filed electronically, and shall include any information required by the Commissioner.

(b) Quarterly health care contributions shall be calculated in the following manner:

(1) An employer shall divide the total hours worked by all uncovered employees during a quarter by 520, to represent one full-time equivalent employee. The employer shall then round the resulting number down to the nearest whole number and subtract four. The employer shall then multiply the resulting number by the amount established under subsection 10503(b) of this chapter to determine the amount of assessment due for the quarter.

(A) For full-time salaried employees, employers shall use 520 hours a quarter for the total hours worked.

(B) For all employees who worked more than 520 hours in a quarter, employers shall use 520 hours a quarter for the total hours worked.

(2) The Commissioner shall provide an electronic declaration of health care coverage form for employers to collect the health coverage statuses of their employees for purposes of this assessment. The form shall preserve the confidentiality of the type of coverage possessed by the employee and the employer shall only use the form for purposes of this assessment.

(A) An employer shall annually obtain a declaration of health care coverage from every employee who is not enrolled in a plan offered by the employer.

(B) An employer shall maintain declarations of health care coverage for a minimum of three years in a manner reasonably available for review and audit.

(C) Employees for whom no declaration of coverage is obtained shall be treated as uncovered.

(c) In the case of an employee leasing agreement, leased employees shall be considered employees of a client company and not employees of an employee leasing company.
32 V.S.A. § 5141 — VT Code / Title 32 / Chapter 133 / Section 5141
§ 5141. Collection from earnings of municipal employees
Status: in_force

(a) If an employee of a municipality is a delinquent taxpayer thereof, a treasurer or tax collector thereof may, after judicial hearing, collect the delinquent tax by causing to be deducted from the disposable earnings of the employee for any workweek an amount not exceeding:

(1) 20 percent of the disposable earnings for that week; or

(2) the amount by which the disposable earnings for that week exceed 30 times the federal minimum hourly wage prescribed by 29 U.S.C. § 206(a)(1) in effect at the time the earnings are payable, whichever amount is less.

(b) The deductions may be made from time to time until the taxes, including costs, penalties, and interest, if any, are fully paid. This section shall not affect any other means or remedies for the collection of taxes.
32 V.S.A. § 3461 — VT Code / Title 32 / Chapter 121 / Section 3461
§ 3461. Report by village clerk
Status: in_force

Annually, on or before July 15, school and fire district clerks and clerks of incorporated villages shall make and deliver to the town clerk a statement of taxes assessed by such districts and villages during the year ending June 30 preceding, giving the amount of the grand list, the rate per dollar, and the amount of taxes assessed in such districts and villages.
32 V.S.A. § 7737 — VT Code / Title 32 / Chapter 205 / Section 7737
§ 7737. Bonding
Status: in_force

When the Commissioner, in his or her discretion, deems it necessary to protect the revenues to be obtained under this chapter, he or she may require any licensed wholesale dealer to file with him or her a bond, issued by a surety company authorized to transact business in this State, and approved by the Commissioner of Financial Regulation of this State as to its solvency and responsibility, in an amount fixed by the Commissioner, to secure the payment of any tax or penalties or interest due or that may become due from that licensed wholesale dealer under this chapter. In the event that the Commissioner determines that a licensed wholesale dealer is to file a bond, he or she shall give notice to him or her to that effect, specifying the amount of the bond required. The licensed wholesale dealer shall file the bond within 15 days after the giving of the notice unless within those 15 days he or she shall request in writing a hearing before the Commissioner at which the necessity, propriety, and amount of the bond shall be determined by the Commissioner. The determination shall be final and shall be complied with within 15 days after the giving of notice thereof. In lieu of a bond, securities approved by the Commissioner or cash in such amount as he or she may prescribe may be deposited, which shall be kept in the custody of the State Treasurer, who may, at any time, upon instruction from the Commissioner without notice to the depositor, apply them to any tax or interest or penalties due, and for that purpose the securities may be sold by him or her at public or private sale without notice to the depositor thereof. In determining whether a person should be required to obtain a bond, the Commissioner is specifically authorized to consider the filing and payment history, with respect to any tax administered by the Commissioner, of the person or any individual, corporation, partnership, or other legal entity with which the person is or was associated as principal, partner, officer, director, employee, agent, or incorporator.
32 V.S.A. § 1109 — VT Code / Title 32 / Chapter 15 / Section 1109
§ 1109. Expenses for Board members
Status: in_force

Each member of the boards mentioned in sections 1101-1108 of this title, shall be paid his or her reasonable and necessary expenses to be approved by the Chair of the Board.
32 V.S.A. § 5895 — VT Code / Title 32 / Chapter 151 / Section 5895
§ 5895. Tax liability as property lien
Status: in_force

(a)(1) If any corporation, partnership, individual, trust, or estate required to pay or remit any tax liability under this chapter neglects or refuses to pay it in accordance with this chapter after notification or assessment thereof under sections 3202 and 3203 of this title, the aggregate amount of the tax liability then due and owing, together with any costs that may accrue in addition thereto, shall be a lien in favor of this State upon all property and rights to property, whether real or personal, belonging to the corporation, partnership, individual, trust, or estate.

(2) The lien shall arise at the time the notification or assessment is made by the Commissioner and shall continue until the aggregate tax liability with costs is satisfied in full or becomes unenforceable by reason of lapse of time. The lien shall be valid as against any subsequent mortgagee, pledgee, purchaser, or judgment creditor when notice of the lien and the sum due has been filed by the Commissioner with the clerk of the town or city in which the property subject to lien is situated or, in the case of an unorganized town, gore, or grant, in the office of the clerk of the county wherein the property is situated. The lien shall be deemed filed when the clerk of the town or city indorses a certificate on the lien pursuant to 24 V.S.A. § 1159.

(3) In the case of a motor vehicle, the lien shall also be valid when a notation of the lien is made on the certificate of title and shall only be valid as against any subsequent mortgagee, pledgee, bona fide purchaser, or judgment creditor when such notation is made.

(4) In the case of any prior mortgage on any real or personal property so written as to secure a present debt and also future advances by the mortgagee to the mortgagor, the lien established pursuant to this section, when notice thereof has been filed in the proper clerk's office, shall be subject to the prior mortgage unless the Commissioner also notifies the mortgagee of the recording of the lien in writing, in which case any indebtedness thereafter created from the mortgagor to the mortgagee shall be junior to the lien established pursuant to this section.

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

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

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

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

(c) The lien provided for by this section may be foreclosed at any time after the tax liability with respect to which the lien arose becomes collectible under section 5886 of this title. In the case of real property, the lien may be foreclosed in the manner prescribed in 12 V.S.A. chapter 172, subchapters 1–3 and in such rules as the Supreme Court may promulgate for the foreclosure of mortgages on real estate. In the case of personal property, the lien may be satisfied in the manner prescribed in 9A V.S.A. article 9 for the disposition of collateral under a security interest or in the manner provided by law for the foreclosure of other security interests in personal property.
32 V.S.A. § 935 — VT Code / Title 32 / Chapter 13 / Section 935
§ 935. Payment of claims
Status: in_force

The amount paid under this subchapter shall be charged to the State agency responsible for the basis of the claim; otherwise, it shall be paid from the contingent fund.
32 V.S.A. § 3482 — VT Code / Title 32 / Chapter 121 / Section 3482
§ 3482. Property listed at one percent
Status: in_force

Except as otherwise provided, all real and personal estate shall be set in the list at one percent of its listed value on April 1, of the year of its appraisal.
32 V.S.A. § 1676 — VT Code / Title 32 / Chapter 17 / Section 1676
§ 1676. Inspector of lumber, shingles, and wood
Status: in_force

The fees of an inspector of lumber, shingles, and wood shall be $0.04 a cord for the first ten cords and $0.01 for each additional cord, and $0.25 for each 1,000 feet of lumber, to be paid by the person applying for the measurement.
32 V.S.A. § 4466 — VT Code / Title 32 / Chapter 131 / Section 4466
§ 4466. Conduct of appeal before hearing officer
Status: in_force

Unless expressly waived by all parties to the appeal, the provisions of 3 V.S.A. chapter 25 shall govern all proceedings before a hearing officer except where inconsistent with this subchapter. A hearing officer shall promptly notify in writing the clerk of the town and all other parties to the appeal of the place within the town wherein the appeal is taken, of the place within such town and the time at which the parties shall be heard, such notice to be delivered in person or by mail, postage prepaid.
32 V.S.A. § 6064 — VT Code / Title 32 / Chapter 154 / Section 6064
§ 6064. Claim applied against outstanding liabilities
Status: in_force

The amount of any property tax credit resulting under this chapter may be applied by the Commissioner, beginning July 1 of the calendar year in which the claim is filed, against any State tax liability outstanding against the claimant.

The amount of any property tax credit resulting under this chapter may be applied by the Commissioner, beginning July 1 of the calendar year in which the claim is filed, against any State tax liability outstanding against the claimant.
32 V.S.A. § 4116 — VT Code / Title 32 / Chapter 129 / Section 4116
§ 4116. Notices posted and published; mail to nonresidents
Status: in_force

(a) The listers shall forthwith post copies of such notice in the town clerk's office and in five or more public places within the town and shall, at the expense thereof, publish such notice for two weeks successively in one or more newspapers printed or circulating therein, to be selected by the clerk thereof, the last publication to be at least three days prior to the date of such hearing. A certificate signed by such clerk specifying the names and dates of the newspapers wherein such notice was so published and the public places wherein such copies of notice were so posted shall be prima facie evidence thereof.

(b) Nonresident taxpayers shall receive notice by first-class mail on which postage has been prepaid and addressed to their last known address.
32 V.S.A. § 5864 — VT Code / Title 32 / Chapter 151 / Section 5864
§ 5864. Failure to file a return; petition and computation of tax
Status: in_force

(a) Upon the failure of a taxpayer to file any return required under this chapter within 15 days of the date of a notice to the taxpayer under section 5863 of this title, the Commissioner may petition a judge of the Superior Court in the county wherein the taxpayer resides or has a place of business or, if the taxpayer neither resides nor has a place of business in this State, the Commissioner may petition the Washington Superior Court, and upon the petition of the Commissioner and a hearing, the judge shall issue a citation requiring the taxpayer and, if the taxpayer is a corporation, any principal officer of such corporation to file a proper return in accordance with this chapter, upon pain of contempt. The order of notice upon the petition shall be returnable not later than 20 days after the filing of the petition. The petition shall be heard and determined on the return day or on such day thereafter as the court shall fix, having regard to the speediest possible determination of the case consistent with the rights of the parties. The judgment shall include costs in favor of the prevailing party.

(b) Upon the failure of a taxpayer to file any return required under this chapter within 15 days of the date of a notice to the taxpayer under section 5863 of this title, whether or not a petition has been or will be filed under subsection (a) of this section, the Commissioner may compute the tax liability of the taxpayer with respect to which the return was required to be filed, according to the Commissioner's best information and belief. Upon that computation, the Commissioner shall notify the taxpayer of his or her deficiency with respect to the payment of that tax liability, and may assess any penalty or interest with respect thereto, under sections 3202 and 3203 of this title.
32 V.S.A. § 8322 — VT Code / Title 32 / Chapter 211 / Section 8322
§ 8322. Subsequent appraisals
Status: in_force

(a) When, subsequent to the date whereon such appraisals are required to be made, trains, other than construction trains, commence running on a railroad located in whole or in part within this State or on any extension or branch of a railroad theretofore appraised, on or before December 31 in the year in which such trains so commence running, the Commissioner shall appraise such railroad, extension, or branch in the manner hereinbefore provided for appraising such property.

(b) When, subsequent to the time thereof appraisals are required to be made in an even year, a person or corporation operating a railroad constructs, acquires, or begins to use one or more electric power plants subject to the appraisal under the provisions of article 4 of this subchapter, the Commissioner shall, on or before December 31 in the year in which such plant was constructed, acquired, or first used in whole or in part for railroad purposes, appraise such plants in the manner hereinbefore provided for appraising such property.

(c) If, during the period between the appraisals, extensive repairs, improvements, or additions through acquisition or new construction have been made to the property of a railroad operating in this State, or if during such period there has been a large depreciation in the value of the property of such a railroad by reason of fire, flood, or other accident or disaster, or by reason of abandonment of lines or tracks, on or before December 31 in any odd year, the Commissioner may increase or decrease the amount of the last appraisal as he or she deems just. Notice of such action of the Commissioner, shall be given, and a party aggrieved thereby may appeal in the manner provided in respect to the regular biennial appraisals, and the taxes payable on or before October 15 next following and thereafter, until a new appraisal becomes effective, shall be based on such increased or decreased appraisal.
32 V.S.A. § 3102 — VT Code / Title 32 / Chapter 103 / Section 3102
§ 3102. Confidentiality of tax records
Status: repealed

(a) No present or former officer, employee, or agent of the Department of Taxes shall disclose any return or return information to any person who is not an officer, employee, or agent of the Department of Taxes except in accordance with the provisions of this section. A person who violates this section shall be fined not more than $1,000.00 or imprisoned for not more than one year, or both; and if the offender is an officer or employee of this State, the offender shall, in addition, be dismissed from office and be incapable of holding any public office for a period of five years thereafter.

(b) The following definitions shall apply for purposes of this chapter:

(1) “Person” shall include any individual, firm, partnership, association, joint stock company, corporation, trust, estate, or other entity.

(2) “Return” means any tax return, declaration of estimated tax, license application, report, or similar document, including attachments, schedules, and transmittals, filed with the Department of Taxes.

(3) “Return information” includes a person's name, address, date of birth, Social Security or federal identification number or any other identifying number; information as to whether or not a return was filed or required to be filed; the nature, source, or amount of a person's income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liabilities, tax payments, deficiencies, or over-assessments; and any other data, from any source, furnished to or prepared or collected by the Department of Taxes with respect to any person.

(4) “Tax administration” means the verification of a tax return or claim for credit, rebate, or refund; the investigation, assessment, determination, litigation, or collection of a tax liability of any person; the investigation or prosecution of a tax-related crime; or the enforcement of a tax statute.

(5) “Commissioner” means the Commissioner of Taxes appointed under section 3101 of this title or any officer, employee, or agent of the Department of Taxes authorized by the Commissioner (directly or indirectly by one or more redelegations of authority) to perform any function of the Commissioner.

(6) “State” means any sovereign body politic, including the United States, any state or territory thereof, and any foreign country or state or province thereof.

(7) “Authorized representative” means any person who would be considered a designee of the taxpayer under 26 U.S.C. § 6103(c). The signature of a notary public shall not be required for a person to be considered an “authorized representative.”

(c) The Commissioner shall disclose a return or information appearing on a return:

(1) to the person who filed the return with the Department of Taxes or any authorized representative of that person; and

(2) to any one of the several persons filing a joint, partnership, or consolidated return with the Department of Taxes, or any authorized representative of those persons.

(d) The Commissioner shall disclose a return or return information:

(1) to any person, in compliance with a judicial order directing disclosure; provided, however, that nothing in this section shall be construed to preclude the Commissioner from contesting the issuance of a judicial order;

(2) to any officer, employee, or agent of any law enforcement authority, if pursuant to a warrant issued in accordance with the provisions of Rule 41 of the Vermont Rules of Criminal Procedure; provided, however, that nothing in this section shall be construed to preclude the Commissioner from contesting the issuance of a warrant;

(3) to any person who inquires, provided that the information is limited to whether a person is registered to collect Vermont income withholding, sales and use, meals and rooms, or cannabis excise tax; whether a person is in good standing with respect to the payment of these taxes; whether a person is authorized to buy or sell property free of tax; or whether a person holds a valid license under chapter 205 or 239 of this title or 10 V.S.A. § 1942;

(4) to any other person specifically authorized by law to receive such information;

[Subdivision (d)(5) effective until July 1, 2026; see also subdivision (d)(5) effective July 1, 2026 set out below.]

(5) to the Attorney General, if such return or return information relates to chapter 205 of this title or 33 V.S.A. chapter 19, subchapters 1A and 1B, for purposes of investigating potential violations of and enforcing 7 V.S.A. chapter 40, 20 V.S.A. chapter 173, subchapter 2A, 33 V.S.A. chapter 19, subchapters 1A and 1B, and 21 V.S.A. §§ 346, 387, 712, and 1379;

[Subdivision (d)(5) effective July 1, 2026; see also subdivision (d)(5) effective until July 1, 2026 set out above.]

(5) to the Attorney General, if such return or return information relates to chapter 205 of this title or 33 V.S.A. chapter 19, subchapters 1A and 1B, for purposes of investigating potential violations of and enforcing 7 V.S.A. chapter 40, 20 V.S.A. chapter 173, subchapter 2A, and 33 V.S.A. chapter 19, subchapters 1A and 1B;

(6) to the Vermont Economic Progress Council, provided that the disclosure relates to a successful business applicant under chapter 105, subchapter 2 of this title and the incentive it has claimed is reasonably necessary for the Council to perform its duties under that subchapter;

(7) to the Joint Fiscal Office pursuant to subsection 10503(e) of this title and subject to the conditions and limitations specified in that subsection; and

(8) to the Attorney General; the Data Clearinghouse established in the October 2017 Non-Participating Manufacturer Adjustment Settlement Agreement, which the State of Vermont joined in 2018; the National Association of Attorneys General; and counsel for the parties to the Agreement as required by the Agreement and to the extent necessary to comply with the Agreement and only as long as the State is a party to the Agreement.

(e) The Commissioner may, in the Commissioner's discretion and subject to such conditions and requirements as the Commissioner may provide, including any confidentiality requirements of the Internal Revenue Service, disclose a return or return information:

(1) To any person, provided that the information appears in records that are otherwise available to the general public; it shall not be an abuse of discretion to deny disclosure on the grounds that the information is of the type available at a town clerk's office.

(2) To any person, provided that such disclosure is reasonably necessary for purposes of Vermont tax administration.

(3) To any officer, employee, or agent of any other state or Vermont municipality that administers its own local option sales tax or meals and rooms tax or gross receipts tax under its charter, provided that the information will be used by that state or municipality for tax administration and that state or municipality grants substantially similar disclosure privileges to this State and provides for the secrecy of records in terms substantially similar to those provided by this section.

(4) To any officer, employee, or agent of any law enforcement authority pursuant to a judicial order issued ex parte upon application by the Commissioner for the purpose of determining the location of a fugitive from justice or under circumstances involving an imminent danger of death or serious bodily injury to an individual. Information disclosed under this subdivision shall be used exclusively for the purpose for which disclosure was granted.

(5) To the person whose return information is sought, or any duly authorized representative of that person.

(6) To any person who shall use such return or return information solely in connection with the processing of such a return or return information or in connection with the audit of the books, records, and accounts of the Department of Taxes.

(7) To any person, or that person's duly authorized representative, provided that the information is necessary to determine that person's liability for a tax administered by the Commissioner and cannot reasonably be obtained from another source.

(8) To the Commissioner of Labor for the purpose of establishing the identity or liability of employers for unemployment compensation.

(9) To any person, provided that the disclosure is reasonably necessary to investigate or discipline employee misconduct relating to the failure of an employee of the Department of Taxes to comply with federal or State tax laws.

(10) To any person, provided that the disclosure is reasonably necessary to investigate the truthfulness of a statement made pursuant to section 3113 of this title that a contractor, licensee, or person authorized by the State to conduct a trade or business is in good standing with respect to or in full compliance with a plan to pay any and all taxes due as of the date such statement is made, or to discipline or prosecute any person making a false statement.

(11) To the Joint Fiscal Office or its agent, provided that the disclosure relates to a successful business applicant under chapter 105, subchapter 2 of this title and the incentive it has claimed and is reasonably necessary for the Joint Fiscal Office or its agent to perform the duties authorized by the Joint Fiscal Committee or a standing committee of the General Assembly under that subchapter; to the Auditor of Accounts for the performance of duties under section 163 of this title; and to the Department of Economic Development for the purposes of subsection 5922(f) of this title.

(12) [Repealed.]

(13) To the Center for Crime Victim Services for the purpose of determining or verifying a defendant's assets and income pursuant to 13 V.S.A. § 7043.

(14) To the Office of the State Treasurer, only in the form of mailing labels, with only the last address known to the Department of Taxes of any person identified to the Department by the Treasurer by name and Social Security number, for the Treasurer's use in notifying owners of unclaimed property.

(15) To the Division of Liquor Control, provided that the information is limited to information concerning the sales and use tax and meals and rooms tax filing history with respect to the most recent five years of a person seeking a liquor license or a renewal of a liquor license.

(16) To the Commissioner of Financial Regulation and the Commissioner of Vermont Health Access, if such return or return information relates to obligations of health insurers under chapter 243 of this title.

(17) To the Department of Financial Regulation, if such return or return information relates to the tax on premiums of captive insurance companies contained in 8 V.S.A. chapter 141, to the tax on surplus lines under 8 V.S.A. § 5035, to the tax on the direct placement of insurance under 8 V.S.A. § 5036, or to the tax on insurance premiums under section 8551 of this title.

(18) To the Agency of Natural Resources, if such return or return information relates to the tax on hazardous waste under chapter 237 of this title or to the franchise tax on waste facilities under chapter 151, subchapter 13 of this title.

(19) To the Vermont Student Assistance Corporation, if such return or return information is necessary to verify eligibility for the matching allocation required by 16 V.S.A. § 2880d(c).

(20) To a publicly traded partnership as defined in subdivision 5920(h)(1) of this title and to lower-tier pass-through entities of a publicly traded partnership as defined in subdivision 5920(h)(4) of this title for the purpose of reviewing, granting, or denying exemption requests from the requirements of section 5920 of this title.

(21) To the Department of Vermont Health Access for purposes of providing outreach to Vermont residents without minimum essential coverage pursuant to section 10454 of this title.

(22) To the Agency of Natural Resources and the Department of Public Service, provided that the disclosure relates to the sales and use tax for aviation jet fuel and natural gas under chapter 233 of this title or to the fuel tax under 33 V.S.A. chapter 25 and is subject to any confidentiality requirements of the Internal Revenue Service and the disclosure exemption provisions of 1 V.S.A. § 317.

(23) To the Public Utility Commission and the Department of Public Service, provided the disclosure relates to the fuel tax under 33 V.S.A. chapter 25 and is used for the purposes of auditing compliance with the Clean Heat Standard under 30 V.S.A. chapter 94. The Commissioner shall, at a minimum, provide the names of any new businesses selling heating fuel in any given year and the names of any businesses that are no longer selling heating fuel.

(24) To the Division of Emergency Management at the Department of Public Safety for the purposes of emergency management and communication, and to the Department of Housing and Community Development and any organization then under contract with the Department of Housing and Community Development to carry out a statewide housing needs assessment for the purpose of the statewide housing needs assessment, provided that the disclosure relates to the information collected on the landlord certificate pursuant to subsection 6069(c) of this title.

(f) Notwithstanding the provisions of this section, information obtained from the Commissioner for Children and Families under 33 V.S.A. § 112(c), the Vermont Student Assistance Corporation under 16 V.S.A. § 2843, or the Dental Health Program under 33 V.S.A. § 4507shall be confidential, and it shall be unlawful for anyone to divulge such information except in accordance with a judicial order or as provided under another provision of law.

(g) Nothing in this section shall be construed to prohibit the publication of statistical information, rulings, determinations, reports, opinions, policies, or other information so long as the data is disclosed in a form that cannot identify or be associated with a particular person.

(h) If any provision of Vermont law authorizes or requires the Commissioner to divulge or make known in any manner any return or return information, the person or persons receiving such return or return information (other than information disclosed under subsection (i) of this section) shall be subject to the provisions of subsection (a) of this section as if such person were the agent of the Commissioner. Nothing in this subsection shall be construed to restrict the disclosure of a return or return information by the person to whom it relates.

(i) The Commissioner may, for the purpose of notifying the public of the revocation of a meals and rooms tax license or sales and use tax certificate, disclose the name of the taxpayer and name of the business, the business address, and the license or certificate number.

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

(j) Tax bills prepared by a municipality under subdivision 5402(b)(1) of this title showing only the amount of total tax due shall not be considered confidential return information under this section. For the purposes of calculating credits under chapter 154 of this title, information provided by the Commissioner to a municipality under subsection 6066a(a) of this title and information provided by the municipality to a taxpayer under subsection 6066a(f) shall be considered confidential return information under this section.

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

(j) Tax bills prepared by a municipality under subdivision 5402(b)(1) of this title showing only the amount of total tax due shall not be considered confidential return information under this section. For the purposes of calculating the homestead property tax exemption and the municipal property tax credit under chapter 154 of this title, information provided by the Commissioner to a municipality under subsection 6066a(a) of this title and information provided by the municipality to a taxpayer under subsection 6066a(f) shall be considered confidential return information under this section.

(k) Notwithstanding subsection (j) of this section, the Commissioner or a municipal official acting as the Commissioner's agent may provide the information in subsection 6066a(f) of this title to the following persons without incurring liability under this section:

(1) an escrow agent, the owner of the property to which the credit applies, a town auditor, or a person hired by the town to serve as an auditor;

(2) a lawyer, including a paralegal or assistant of the lawyer; an employee or agent of a financial institution as that term is defined in 8 V.S.A. § 11101; an employee or agent of a credit union as that term is defined in 8 V.S.A. § 30101; a realtor; or a certified public accountant as that term is defined in 26 V.S.A. § 13(12), who represents that the individual has a need for the information as it pertains to a real estate transaction or to a client or customer relationship; and

(3) any other person as long as the taxpayer has filed a written consent to such disclosure with the municipality.

(l)(1) The Commissioner of Taxes and the Chief Fiscal Officer of the Joint Fiscal Office shall enter into a memorandum of understanding in order to provide the Joint Fiscal Office with State returns and return information necessary for the Joint Fiscal Office or its agents to perform its duties, including conducting its own statistical studies, forecasts, and fiscal analysis.

(2) The memorandum of understanding shall provide for:

(A) mechanisms to prevent the identification of individual taxpayers, including the redaction of any information that identifies a particular taxpayer;

(B) protocols for handling and transmitting returns and return information;

(C) the designation of specific employees of the Joint Fiscal Office with access to the information provided by the Department of Taxes; and

(D) the incorporation of penalties for unauthorized disclosures under subsections (a) and (h) of this section.

(m) Notwithstanding any other provision of law, the Commissioner may publish the names, addresses, and amounts of tax liability for the 100 individual taxpayers and 100 business taxpayers with the greatest unresolved tax liability under this title. The Commissioner shall send a notice of intent to publish a taxpayer's name, tax liability, and address to the taxpayer before publication. A taxpayer's information may only be published pursuant to this subsection if he or she has been delinquent for more than 90 days after the end of any applicable administrative appeal periods.

(n) Data reported to the Commissioner of Taxes by a deposit initiator under 10 V.S.A. § 1530 shall not be considered confidential return or return information under this section, provided that the Commissioner may only disclose the data in summary or aggregated form that does not directly or indirectly identify individual deposit initiators except when the Commissioner discloses data regarding individual deposit initiators to the Secretary of Natural Resources in relation to the administration of 10 V.S.A. chapter 53.
32 V.S.A. § 4734 — VT Code / Title 32 / Chapter 133 / Section 4734
§ 4734. County treasurer's powers
Status: in_force

The county treasurer in collecting county taxes shall have the same powers as the State Treasurer in collecting State taxes.
32 V.S.A. § 3611 — VT Code / Title 32 / Chapter 123 / Section 3611
§ 3611. Assessment against State easements for flood control projects
Status: reserved

Lands over which the State has acquired or reserved an easement of flowage in the completion of its flood control projects shall be set in the grand list of the town to the owners thereof subject to such easement of flowage. The difference between the grand list so fixed and the grand list based on the appraisal next preceding the acquisition of such flowage rights by the State of Vermont, shall be set in the grand list to the State of Vermont. Taxes assessed thereon shall be paid out of the General Fund.
32 V.S.A. § 4985 — VT Code / Title 32 / Chapter 133 / Section 4985
§ 4985. Tax stabilization contracts
Status: in_force

The Supervisor and appraisers may negotiate tax stabilization contracts with owners of farmland or forestland located in the unified towns and gores of Essex County pursuant to the provisions of 24 V.S.A. § 2741(a) and (c). The definitions of “farmland” and “forestland” set forth in subsection 3846(a) of this title shall be applicable to such contracts.
32 V.S.A. § 7780 — VT Code / Title 32 / Chapter 205 / Section 7780
§ 7780. Hearing
Status: in_force

When any cigarettes or tobacco products shall have been seized under the provisions of section 7779 of this title, any person claiming an interest in such cigarettes or tobacco products who has not previously been heard or who has not waived hearing may make written application to the Commissioner for a hearing, stating an interest in the cigarettes or tobacco products and reasons why they should not be forfeited. Further proceedings on such application for hearing shall be taken as provided in sections 7782 and 7783 of this title. No cigarettes or tobacco products seized under the provisions of section 7779 of this title shall be destroyed while an application for a hearing is pending before the Commissioner, but the pendency of an appeal under the provisions of section 7783 of this title shall not prevent destruction of the cigarettes or tobacco products unless the appellant shall post a satisfactory bond, with surety, in an amount double the estimated value of the cigarettes or tobacco products conditioned upon the successful termination of the appeal.
32 V.S.A. § 3755 — VT Code / Title 32 / Chapter 124 / Section 3755
§ 3755. Eligibility for use value appraisals
Status: in_force

(a) Except as modified by subsection (b) of this section, any agricultural land, managed forestland, and farm buildings that meet the criteria contained in this subchapter and in the rules adopted by the Board shall be eligible for use value appraisal.

(b) Managed forestland shall be eligible for use value appraisal under this chapter only if:

(1) The land is subject to a forest management plan, subject to a conservation management plan in the case of lands certified under 10 V.S.A. § 6306(b), that is filed in the manner and form required by the Department of Forests, Parks and Recreation and that:

(A) Is signed by the owner of the parcel.

(B) Complies with subdivision 3752(9) of this title.

(C) Is approved by the Department of Forests, Parks and Recreation.

(D) Provides for continued conservation management, reserve forestland management, or forest crop production on the parcel for 10 years. An initial forest management plan or conservation management plan must be filed with the Department of Forests, Parks and Recreation on or before October 1 and shall be effective for a 10-year period beginning the following April 1. Prior to expiration of a 10-year plan and on or before April 1 of the year in which the plan expires, the owner shall file a new conservation or forest management plan for the next succeeding 10 years to remain in the program.

(E) The Department may approve a forest management plan that provides for the maintenance and enhancement of the tract's wildlife habitat where clearly consistent with timber production and with minimum acceptable standards for forest management as established by the Commissioner of Forests, Parks and Recreation.

(F) The Department, upon giving due consideration to resource inventories submitted by applicants, may approve a conservation management plan, consistent with conservation management standards, so as to include appropriate provisions designed to preserve areas with special ecological values; fragile areas; rare or endangered species; significant habitat for wildlife; significant wetlands; outstanding resource waters; rare and irreplaceable natural areas; areas with significant historical value; public water supply protection areas; areas that provide public access to public waters; and open or natural areas located near population centers or historically frequented by the public. In approving a plan, the Department shall give due consideration to the need for restricted public access where required to protect the fragile nature of the resource; public accessibility where restricted access is not required; facilitation of appropriate, traditional public usage; and opportunities for traditional or expanded use for educational purposes and for research.

(2) A management report of whatever activity has occurred, signed by the owner, has been filed with the Department of Taxes' Director of Property Valuation and Review on or before February 1 of the year following the year when the management activity occurred.

(3) There has not been filed with the Director an adverse inspection report by the Department stating that the management of the tract is contrary to the forest management plan, conservation management plan, or contrary to the minimum acceptable standards for forest or conservation management. The management activity report shall be on a form prescribed by the Commissioner of Forests, Parks and Recreation in consultation with the Commissioner of Taxes and shall be signed by all the owners and shall contain the tax identification numbers of all the owners. All information contained within the management activity report shall be forwarded to the Department of Forests, Parks and Recreation, except for any tax identification number included in the report. If any owner satisfies the Department that he or she was prevented by accident, mistake, or misfortune from filing an initial or revised management plan that is required to be filed on or before October 1, or a management plan update that is required to be filed on or before April 1 of the year in which the plan expires, or a management activity report that is required to be filed on or before February 1 of the year following the year when the management activity occurred, the owner may submit that management plan or management activity report at a later date; provided, however, no initial or revised management plan shall be received later than December 31, and no management plan update shall be received later than one year after April 1 of the year the plan expires, and no management activity report shall be received later than March 1.

(c) The Department of Forests, Parks and Recreation shall periodically review the management plans and each year review the management activity reports that have been filed.

(1) At intervals not to exceed 10 years, the Department shall inspect each parcel of managed forestland qualified for use value appraisal to verify that the terms of the management plan have been carried out in a timely fashion.

(2) The Department shall have the ability to enter parcels of managed forestland for the purpose of inspections. The Department may bring any other staff from the Agency of Natural Resources that have the expertise to evaluate compliance with this chapter or staff that may be required to ensure the safety of the Department while conducting the inspections.

(3) If the Department finds that the management of the tract is contrary to the conservation plan or forest management plan, or contrary to the minimum acceptable standards for conservation or forest management, it shall file with the owner, the assessing officials, and the Director an adverse inspection report within 30 days after the conclusion of the inspection process.

(d) After managed forestland has been removed from use value appraisal due to an adverse inspection report under subdivision 3756(i)(1) of this title, a new application for use value appraisal shall not be considered for a period of five years, and then the forest management plan shall be approved by the Department of Forests, Parks and Recreation only if a compliance report has been filed with the new forest management plan, certifying that appropriate measures have been taken to bring the parcel into compliance with minimum acceptable standards for forest or conservation management.

(e) Any applicant for appraisal under this subchapter bears the burden of proof as to the applicant's qualification. Any documents submitted by an applicant as evidence of income shall be held in confidence by any person accepting or reviewing them pursuant to provisions of this subchapter, and shall not be made available for public examination, whether or not such person is subject to the provisions of 1 V.S.A. § 317(c)(6).

(f) To maintain eligibility for use value appraisal under this subchapter, on or before November 1 of each year, the owner of agricultural land or buildings enrolled in the use value program as agricultural land or buildings shall certify in writing under oath to the Commissioner that the agricultural land or buildings enrolled by that owner continue to meet the requirements for enrollment in the use value program at the time of the certification. In the event the owner of agricultural land or buildings enrolled in the use value program fails to certify on or before November 1 of each year as required under this subsection, the Commissioner may waive the certification requirement, provided the Commissioner obtains, through other means, satisfactory information that the agricultural land continues or agricultural buildings continue to meet the other requirements for enrollment. The form of the certification shall be made on a form specified by the Director of Property Valuation and Review.

(g) Any applicant for a use value appraisal or any beneficiary of a use value appraisal must be in good standing with the Department of Taxes pursuant to subsection 3113(g) of this title to be eligible or to maintain eligibility for use value appraisal under this subchapter.
32 V.S.A. § 1020 — VT Code / Title 32 / Chapter 15 / Section 1020
§ 1020. Salary adjustment; approval of Governor
Status: in_force

(a) Compensation to be paid any officer or employee within the Executive Branch of State government shall be determined at the time the officer or employee is hired by the Governor or such person as the Governor shall designate, subject to any applicable statutory limits, other than:

(1) an employee in the classified service;

(2) a member of the uniformed State Police within the Department of Public Safety; or

(3) an officer or employee whose compensation is specifically fixed by statute.

(b)(1) Annually, subject to any applicable statutory salary limits, the Governor may grant annual salary adjustments to exempt employees who are deputies or executive assistants to department heads or are deputies or executive assistants to agency secretaries. The annual salary adjustment granted to any officer under this subsection shall not exceed the average rate of adjustment available to classified employees under the collective bargaining agreement then in effect.

(2) In addition to the annual salary adjustment specified in this subsection, the Governor may grant a special salary increase or a bonus to any such officer whose job duties have significantly increased, or whose contributions to the State in the preceding year are deemed especially significant. Special salary increases or bonuses granted to any individual shall not exceed the average rate of adjustment available to classified employees under the collective bargaining agreement then in effect.

(c)(1) The Governor may establish one or more compensation plans for other exempt employees that provide for adjustments in salary based on changes in the duties performed, seniority, or other objective factors that the Governor finds to be appropriate.

(2) The Governor may extend to such employees any adjustments to compensation not to exceed those available to classified employees provided under the collective bargaining agreement then in effect.
32 V.S.A. § 1631 — VT Code / Title 32 / Chapter 17 / Section 1631
§ 1631. Trustees' fees
Status: in_force

The person summoned as trustee shall be allowed $0.06 a mile for his or her travel and $1.50 for each day's attendance before the Superior Court; the same for travel and $0.75 for each day's attendance before a commissioner.
32 V.S.A. § 5251 — VT Code / Title 32 / Chapter 133 / Section 5251
§ 5251. Definitions
Status: in_force

As used in sections 5251-5258 and 5292-5295 of this title:

(1) The assessment of a tax shall be defined to mean all acts required by law to be done in respect to such tax by the officials of the town designated by law for that purpose, from the time of the making of a warning for an annual town meeting, up to and including the time that a tax bill is placed in the hands of the town treasurer for collection, in cases where the town votes to collect by its treasurer, or when the town does not so vote, up to and including the time that a tax bill with a warrant annexed thereto for collection has been placed in the hands of the town tax collector for collection.

(2) The collection of a tax shall be defined to mean all acts required by law to be done or permitted by law to be done in respect to such tax, by either the town treasurer or the town tax collector, from the time specified in subdivision (1) of this section as marking the end of the assessment of the tax, up to and including the last act required or permitted by law to be done by the town tax collector in the enforcement of the collection of the tax.
32 V.S.A. § 10008 — VT Code / Title 32 / Chapter 236 / Section 10008
§ 10008. Installment sales
Status: in_force

(a) As used in this section, “installment sale” means sale or exchange of land as defined in section 10004 of this title for which the total tax due under this chapter is greater than $2,000.00 and in which the parties agree in advance that payments shall be received by the seller or transferor in more than one installment on a date or dates other than the date of closing. A sale financed by a mortgage, deed of trust, or other financing arrangement in which the seller or transferor is paid in full on the date of the sale or exchange shall not be considered an installment sale. A lease-purchase agreement under which any part of the rental payments constitute a portion of the purchase price of the land shall be considered an installment sale, and for the purposes of this chapter, the end of the holding period with respect to the sale or exchange shall be determined as of the date of the agreement.

(b) Notwithstanding any provision of law to the contrary, the tax under this chapter on any installment sale shall be due within 30 days of the date of payment of each installment paid to the seller or transferor. However, except for the first installment, the seller or transferor may elect to file his or her return as part of his or her Vermont income tax return for any year in which subsequent installments are paid or due and to pay the balance of such tax as part of such income tax; provided that, if the seller or transferor elects to file annual returns, no interest shall accrue on any withholding as provided by subsection 10007(b) of this title.

(c) In an installment sale, the total amount of taxes due under this chapter shall be the amount that would have been due had the total purchase price been paid on the date the sale or exchange took place. The amount of taxes due on each separate installment, including the first installment, shall bear the same proportion to the total amount of taxes due as the amount of that installment bears to the total consideration.
32 V.S.A. § 10005 — VT Code / Title 32 / Chapter 236 / Section 10005
§ 10005. Basis, gain, and holding period
Status: in_force

(a) The provisions of Title 26 of the U.S. Code shall determine the basis of land sold or exchanged, except basis for land transferred by a mortgagee who acquired the land by foreclosure or transfer in lieu of foreclosure shall be the amount of debt due the mortgagee, increased by the costs of acquisition, and decreased by the amount of any tax benefit due to bad debt loss on the mortgage debt.

(b) The amount realized from the sale or exchange shall be the full actual consideration therefor, paid or to be paid, including the amount of any liens or encumbrances on the land existing before the sale or exchange and not removed thereby. The amount realized from the sale or exchange shall be the gross amount thereof, reduced by any reasonable expenses of sale and commissions. However, if the seller has owned the land for less than one year, the amount realized from the sale or exchange shall be the gross amount thereof, reduced by no more than a total of 12 percent by any expenses of sale and commissions. In the event that a sale includes land and buildings or other structures, the amount realized shall be allocated between the land and the buildings or other structures on the basis of fair market value.

(c) The taxable gain from the sale or exchange is the amount realized minus the basis of the land as determined under subsection (a) of this section. No gain shall be recognized in cases where gain is not recognized under Title 26 of the U.S. Code, as amended, in relation to the sale or exchange of capital assets.

(d) The land sold or exchanged shall be deemed to have been held as determined under Title 26 of the U.S. Code. If two spouses are tenants by the entirety, there may be added to the holding period the amount of time the land was held by one spouse alone before that spouse created the tenancy by the entirety. Notwithstanding any provision to the contrary under Title 26 of the U.S. Code, if a tenancy by the entirety is dissolved by reason of death or divorce, the holding period during the tenancy by the entirety will be added to the holding period of the spouse subsequently owning the property in his or her own name. For the purposes of this subsection, land devised to or inherited by a surviving spouse or land awarded to a spouse upon dissolution of civil marriage shall be treated as though it had been held by two spouses as tenants by the entirety.

(e) The taxable gain under this chapter from the sale or exchange of land shall not be reduced by any losses incurred in other transactions.

(f) Notwithstanding any other provisions of this section, land acquired from a decedent or an estate or sold by an estate shall have a holding period commencing as of the date of death of the decedent, and its basis shall be the fair market value of such property as of the date of death of the decedent, or alternative valuation date as finally determined under Title 26 of the U.S. Code for the federal estate tax.
32 V.S.A. § 303 — VT Code / Title 32 / Chapter 5 / Section 303
§ 303. Delivery of estimates and statements when no Governor elected by popular vote
Status: in_force

In the event of no election of Governor by the voters at the November election, the Secretary of Administration shall deliver the statements and estimates provided for under this chapter to the person elected Governor by the General Assembly.
32 V.S.A. § 5866a — VT Code / Title 32 / Chapter 151 / Section 5866a
§ 5866a. Reporting adjustments to federal taxable income and federal partnership audits
Status: in_force

(a) Definitions. As used in this section:

(1) “Administrative adjustment request” means an administrative adjustment request filed by a partnership under 26 U.S.C. § 6227.

(2) “Audited partnership” means a partnership subject to a partnership-level audit resulting in a federal adjustment.

(3) “Corporate partner” means a partner that is subject to tax under chapter 151, subchapter 3 of this title.

(4) “Direct partner” means a partner that holds an interest directly in a partnership or pass-through entity.

(5) “Exempt partner” means a partner that is exempt from taxation under this chapter but not an entity with federal exempt status having taxable income under subdivision 5811(18) of this title.

(6) “Federal adjustment” means a change to an item or amount determined under the Internal Revenue Code that is used by a taxpayer to compute tax owed, whether that change results from action by the Internal Revenue Service, including a partnership-level audit, or the filing of an amended federal return, federal refund claim, or an administrative adjustment request by the taxpayer. A federal adjustment is positive to the extent that it increases State taxable income as determined under this chapter and is negative to the extent that it decreases State taxable income as determined under this chapter.

(7) “Federal adjustments report” includes methods or forms required by the Commissioner for use by a taxpayer to report final federal adjustments, including an amended tax return, information return, or uniform multistate report.

(8) “Federal partnership representative” means the person that the partnership designates for the taxable year as the partnership's representative or the person that the Internal Revenue Service appoints to act as the federal partnership representative pursuant to 26 U.S.C. § 6223(a).

(9) “Final determination date” means the following:

(A) Except as provided in subdivisions (B) and (C) of this subdivision (a)(9), if the federal adjustment arises from an audit or other action by the Internal Revenue Service, “final determination date” means the first day on which no federal adjustments arising from that audit or other action remain to be finally determined, whether by Internal Revenue Service decision with respect to which all rights of appeal have been waived or exhausted, by agreement, or, if appealed or contested, by a final decision with respect to which all rights of appeal have been waived or exhausted. For agreements required to be signed by the Internal Revenue Service and the taxpayer, the “final determination date” means the date on which the last party signed the agreement.

(B) For federal adjustments arising from an audit or other action by the Internal Revenue Service, if the taxpayer filed as a member of an affiliated group electing to file a consolidated return under subsection 5862(c) of this title or filed as a member of a unitary combined group under subsection 5862(d) of this title, the “final determination date” means the first day on which no related federal adjustments arising from that audit remain to be finally determined, as described in subdivision (A) of this subdivision (a)(9), for the entire group.

(C) If the federal adjustment results from filing an amended federal return, a federal refund claim, or an administrative adjustment request, or if it is a federal adjustment reported on an amended federal return or other similar report filed pursuant to 26 U.S.C. § 6225(c), the “final determination date” means the day on which the amended return, refund claim, administrative adjustment request, or other similar report was filed.

(10) “Final federal adjustment” means a federal adjustment after the final determination date for that federal adjustment has passed.

(11) “Indirect partner” means a partner in a partnership or pass-through entity that itself holds an interest directly, or through another indirect partner, in a partnership or pass-through entity.

(12) “I.R.C.” means the Internal Revenue Code of 1986, as codified under 26 U.S.C. subtitles A–K, and applicable regulations as promulgated by the U.S. Department of the Treasury. To the extent that the terms used in this section are not defined under this section, it is the intent of the General Assembly to conform to the definitions and terminology used in the amendments to the I.R.C., subtitle F, chapter 63 pertaining to the comprehensive partnership audit regime contained in the Bipartisan Budget Act of 2015, Pub. L. No. 114-74, as amended, and this section shall be interpreted accordingly.

(13) “Nonresident partner” means an individual, trust, or estate partner that is not a resident partner.

(14) “Partner” means a person that holds an interest, directly or indirectly, in a partnership or other pass-through entity.

(15) “Partnership” means an entity subject to taxation under 26 U.S.C. subtitle A, chapter 1, subchapter K.

(16) “Partnership-level audit” means an examination by the Internal Revenue Service at the partnership level pursuant to 26 U.S.C. subtitle F, chapter 63, subchapter C that results in federal adjustments.

(17) “Pass-through entity” means an entity other than a partnership that is not subject to tax under section 5822 or 5832 of this title.

(18) “Reallocation adjustment” means a federal adjustment resulting from a partnership-level audit or an administrative adjustment request that changes the shares of one or more items of partnership income, gain, loss, expense, or credit allocated to direct partners. A positive reallocation adjustment means the portion of a reallocation adjustment that would increase federal income for one or more direct partners, and a negative reallocation adjustment means the portion of a reallocation adjustment that would decrease federal income for one or more direct partners.

(19) “Resident partner” means an individual, trust, or estate partner that is a resident under section 5811 of this title for the relevant tax period.

(20) “Reviewed year” means the taxable year of a partnership that is subject to a partnership-level audit from which federal adjustments arise.

(21) “Taxpayer” means any person or entity required to file a return or pay tax under this chapter and, unless the context clearly indicates otherwise, includes a partnership, including a tiered partner of a partnership, subject to a partnership-level audit and a partnership, including a tiered partner of a partnership, that has made an administrative adjustment request.

(22) “Tiered partner” means any partner that is a partnership or pass-through entity.

(23) “Unrelated business taxable income” has the same meaning as in 26 U.S.C. § 512.

(b) Reporting adjustments to federal taxable income; general rule.

(1) Except in the case of final federal adjustments that are required to be reported by a partnership and its partners using the procedures in subsection (c) of this section, a taxpayer shall report and pay any Vermont tax due with respect to the following final federal adjustments:

(A) arising from an audit or other action by the Internal Revenue Service;

(B) reported by the taxpayer on a timely filed amended federal income tax return, including a return or other similar report filed pursuant to 26 U.S.C. § 6225(c)(2); or

(C) a federal claim for refund.

(2) A taxpayer shall report and pay any tax due under this subsection by filing a federal adjustments report with the Commissioner for the reviewed year and, if applicable, paying the additional Vermont tax owed not later than 180 days after the final determination date.

(c) Reporting federal adjustments; partnership-level audit and administrative adjustment request. Except for negative federal adjustments required under federal law or regulations to be taken into account by the partnership in the partnership return for the adjustment or other year, and the distributive share of adjustments reported as required under subsection (b) of this section, partnerships and partners shall report final federal adjustments arising from a partnership-level audit or an administrative adjustment request and make payments as required under this subsection (c).

(1) State partnership representative.

(A) With respect to an action required or permitted to be taken by a partnership under this subsection and a petition for a hearing under sections 5883, 5884, or 5885 of this title with respect to that action, the State partnership representative for the reviewed year shall have the sole authority to act on behalf of the partnership, and the partnership's direct partners and indirect partners shall be bound by those actions.

(B) The State partnership representative for the reviewed year is the partnership's federal partnership representative unless the partnership designates in writing another person as its State partnership representative.

(C) The Commissioner may establish reasonable qualifications and procedures for designating a person, other than the federal partnership representative, to be the State partnership representative.

(2) Reporting and payment requirements for partnerships subject to a final federal adjustment and their direct partners. Final federal adjustments subject to the requirements of this subsection, except for those subject to an election that is properly made under subdivision (3) of this subsection, shall be reported as follows:

(A) Not later than 90 days after the final determination date, the partnership shall:

(i) File a completed federal adjustments report with the Commissioner, including any other information required by the Commissioner. The federal adjustments report shall:

(I) Identify each partner during the reviewed year.

(II) Specify each item addressed by, and the amount included in, the final federal adjustment.

(III) Explain how the final federal adjustment needs to be modified for State tax purposes to reflect relevant differences between federal and State law.

(IV) Provide any other information related to the final determination or modification as the Commissioner may require. If the audited partnership has received an approved modification, the audited partnership shall notify the Commissioner of this approval not later than 90 days after the date of approval. An audited partnership that fails to meet the filing requirements under this subsection (c) shall be subject to the penalties for failure to file under section 3202 of this title. The statute of limitations for assessing a partner or an audited partnership pursuant to this section shall be tolled in any instance in which the audited partnership has not provided the Commissioner with the notice and filing required by this subsection (c).

(ii) Notify each of its direct partners of their distributive share of the final federal adjustments.

(iii) File an amended composite return for direct partners as required under subsections 5914(a) and (b) and 5920(a) and (b) of this title and, as applicable, an amended withholding return for direct partners as required under subchapter 4 of this chapter and pay the additional tax that would have been due had the final federal adjustments been reported properly.

(B) Not later than 180 days after the final determination date, each direct partner that is taxed under sections 5822 and 5832 of this title shall:

(i) file a federal adjustments report reporting their distributive share of the adjustments reported to them under subdivision (A)(ii) of this subdivision (c)(2) as required under this chapter; and

(ii) pay any additional amount of tax that would have been due if final federal adjustments had been reported properly, plus any penalty and interest due under section 3202 of this title, and less any credit for related amounts paid or withheld and remitted on behalf of the direct partner under subdivision (A)(iii) of this subdivision (c)(2).

(3) Election; partnership pays. Subject to the limitations under subdivision (C) of this subdivision, an audited partnership making an election under this subdivision shall do the following:

(A) Not later than 90 days after the final determination date, file a completed federal adjustments report as required by subdivision (2) of this subsection (c) and notify the Commissioner that it is making the election under this subdivision (3).

(B) Not later than 180 days after the final determination date, pay an amount, determined as follows, in lieu of taxes owed by its direct and indirect partners:

(i) Exclude from final federal adjustments the distributive share of these adjustments reported to a direct exempt partner not subject to tax under this chapter.

(ii) For the total distributive shares of the remaining final federal adjustments reported to direct corporate partners subject to tax under section 5832 of this title, apportion and allocate the adjustments as provided under section 5833 of this title, and multiply the result by the highest tax rate imposed under section 5832 of this title.

(iii) For the total distributive shares of the remaining final federal adjustments reported to nonresident direct partners subject to tax under this chapter, determine the amount of the adjustments that is Vermont-source income, and multiply the result by the highest tax rate imposed under section 5822 of this title.

(iv) For the total distributive shares of the remaining final federal adjustments reported to tiered partners:

(I) Determine the amount of the adjustments that is of a type that it would be subject to sourcing to Vermont under this chapter and then determine the portion of the amount that would be sourced to Vermont.

(II) Determine the amount of the adjustments that is of a type that it would not be subject to sourcing to Vermont by a nonresident partner under this chapter.

(III) Determine the portion of the amount determined in subdivision (iv)(II) of this subdivision (3)(B) that can be established as properly allocable to nonresident indirect partners or other partners not subject to tax on the adjustments or that can be excluded under procedures for modified reporting and payment method allowed under subdivision (5) of this subsection (c).

(v) Multiply the total of the amounts determined in subdivisions (iv)(I) and (iv)(II) of this subdivision (3)(B) reduced by the amount determined in subdivision (iv)(III) of this subdivision (3)(B) by the highest tax rate under section 5822 of this title.

(vi) For the total distributive shares of the remaining final federal adjustments reported to resident direct partners subject to tax under section 5822 of this title, multiply the amount reported by the highest tax rate under section 5822 of this title.

(vii) Add the amounts determined in subdivisions (ii), (iii), (v), and (vi) of this subdivision (3)(B), along with penalty and interest as calculated under subsection 3202(a) and subdivisions 3202(b)(2) and (b)(3) of this title.

(C) Final federal adjustments subject to the election under this subdivision (c)(3) exclude:

(i) the distributive share of final audit adjustments that, under subsection 5862(d) of this title, must be included in the unitary combined business income of any direct or indirect corporate partner, provided that the audited partnership can reasonably determine this; and

(ii) any final federal adjustments resulting from an administrative adjustment request.

(D) An audited partnership that is not otherwise subject to any reporting or payment obligations to Vermont and that makes an election under this subdivision (c)(3), consents to be subject to Vermont laws related to reporting, assessment, payment, and collection of Vermont tax calculated under the election.

(4) Tiered partners. The direct and indirect partners of an audited partnership that are tiered partners, and all partners of those tiered partners that are subject to tax under this chapter, are subject to the reporting and payment requirements of subdivision (2) of this subsection, and the tiered partners are entitled to make the elections provided in subdivisions (3) and (5) of this subsection. The tiered partners or their partners shall make required reports and payments not later than 90 days after the time for filing and furnishing statements to tiered partners and their partners as established under 26 U.S.C. § 6226 and the associated regulations. The Commissioner may adopt rules to establish procedures and interim time periods for the reports and payments required by tiered partners and their partners and for making the elections under this subsection.

(5) Alternative reporting and payment methods.

(A) Pursuant to any procedures established by the Commissioner, an audited partnership or tiered partner may request approval by the Commissioner to utilize alternative reporting and payment methods, including modifying applicable time requirements and any other requirement of this subsection (c), provided that:

(i) the audited partnership or tiered partner demonstrates to the Commissioner's satisfaction that the requested method will reasonably provide for the reporting and payment of taxes, penalties, and interest due under this subsection (c); or

(ii) the audited partnership or tiered partner establishes to the Commissioner's satisfaction that their direct partners have agreed to allow a refund of the State tax to the entity.

(B) A request for approval of alternative reporting and payment methods by the Commissioner shall be made by the audited partnership or tiered partner within the time for election provided in subdivision (3) or (4) of this subsection (c), as applicable.

(6) Effect of election by audited partnership or tiered partner and payment of amount due.

(A) The election made pursuant to subdivision (3) or (5) of this subsection (c) is irrevocable unless the Commissioner, at the Commissioner's discretion, determines otherwise.

(B) If reported properly and paid by the audited partnership or tiered partner, the amount determined under subdivision (3)(B) of this subsection (c) or under an optional election under subdivision (5) of this subsection (c) shall be treated as paid in lieu of taxes owed by its direct and indirect partners, to the extent applicable, on the same final federal adjustments. The direct or indirect partners shall not be eligible to take any deduction or credit for this amount or claim a refund of the amount in this State. Nothing in this subdivision (6) shall preclude a direct resident partner from claiming a credit against taxes paid or any amounts paid by the audited partnership or tiered partner on the resident partner's behalf to another state or local tax jurisdiction pursuant to section 5825 of this title.

(7) Failure of audited partnership or tiered partner to report or pay. Nothing in this subsection prevents the Commissioner from using the best information available to assess a direct or indirect partner for taxes owed by those partners if a partnership or tiered partner fails, for any reason, to make any report or payment required by this subsection in a timely manner.

(d) De minimis exception. The Commissioner may, at the Commissioner's discretion, adopt rules to establish a de minimis amount below which a taxpayer shall not be required to comply with subsections (b) and (c) of this section.

(e) Assessments of additional tax, interest, and penalties arising from adjustments to federal taxable income; statute of limitations. The Commissioner shall assess additional tax, interest, and penalties arising from final federal adjustments arising from an audit by the Internal Revenue Service, including a partnership-level audit, as reported by the taxpayer on an amended federal income tax return, or as part of an administrative adjustment request, by the following dates:

(1) Timely reported federal adjustments. If a taxpayer files with the Commissioner a federal adjustments report or an amended tax return as required within the period prescribed in subsection (b) or (c) of this section, the Commissioner may assess any amounts, including in-lieu-of amounts, taxes, interest, and penalties arising from those federal adjustments, if a notice of the assessment to the taxpayer is issued not later than:

(A) the expiration of the limitations period prescribed in section 5882 of this title; or

(B) the expiration of the one-year period following the date of filing the federal adjustments report with the Commissioner.

(2) Untimely reported federal adjustments. If the taxpayer fails to file the federal adjustments report within the period prescribed in subsection (b) or (c) of this section, as appropriate, or if the federal adjustments report filed by the taxpayer omits final federal adjustments or understates the correct amount of tax owed, the Commissioner may assess amounts or additional amounts, including in-lieu-of amounts, taxes, interest, and penalties arising from the final federal adjustments, if the Commissioner mails a notice of the assessment to the taxpayer by a date that is the latest of one of the following:

(A) the expiration of the limitations period prescribed in section 5882 of this title;

(B) the expiration of the one-year period following the date of filing the federal adjustments report with the Commissioner; or

(C) absent fraud, the expiration of the six-year period following the final determination date.

(f) Estimated tax payments made during a pending federal audit. A taxpayer may make estimated payments, according to the process prescribed by the Commissioner, of the tax expected to result from a pending Internal Revenue Service audit and prior to the due date of the federal adjustments report, without filing the report with the Commissioner. The estimated tax payments shall be credited against the final Vermont tax liability and shall limit the accrual of further statutory interest on that amount. If the estimated tax payments exceed the final Vermont tax liability and statutory interest ultimately determined to be due, the taxpayer is entitled to a refund or credit for the excess, provided the taxpayer files a federal adjustments report or claim for refund or credit of tax paid pursuant to section 5884 of this title, not later than one year following the final determination date. As used in this subsection, “final Vermont tax liability” means the amount of any Vermont tax liability ultimately found to be due to the State.

(g) Claims for refund or credits of tax paid arising from final federal adjustments made by the Internal Revenue Service or by administrative adjustment request.

(1) Except for negative federal adjustments required by federal law to be taken into account by the partnership in the partnership return for the adjustment or other year, a taxpayer may file a claim for refund or credit of tax paid arising from final federal adjustments on or before the later of:

(A) the expiration of the last day for filing a claim for refund or credit of tax paid pursuant to section 5884 of this title, including any extensions; or

(B) one year from the date a federal adjustments report prescribed in subsection (b) or (c) of this section, as applicable, was due to the Commissioner, including any extensions pursuant to subsection (h) of this section.

(2) The federal adjustments report shall serve as the means for the taxpayer, including a partnership and its tiered partners, direct partners, and indirect partners, to report additional tax due, report a claim for refund or credit of tax paid, and make other adjustments, including to its net operating losses, resulting from adjustments to the taxpayer's federal taxable income. Any refund granted to the partnership under subsection (c) of this section shall be in lieu of State tax paid that may be owed to the partners.

(h) Scope of adjustments and extensions of time.

(1) Unless otherwise agreed in writing by the taxpayer and the Commissioner, any adjustments made by the Commissioner or the taxpayer after the expiration of the limitations periods prescribed in sections 5882 and 5884 of this title are limited to changes to the taxpayer's tax liability arising from federal adjustments.

(2) The time periods provided for in this subsection may be extended:

(A) automatically by 60 days for an audited partnership or tiered partner that has 10,000 or more direct partners, upon written notice to the Commissioner; or

(B) by written agreement between the taxpayer and the Commissioner.

(3) Any extension granted under this subsection for filing the federal adjustments report extends the last day prescribed by law for assessing any additional tax arising from the adjustments to federal taxable income and the period for filing a claim for refund or credit of taxes.

(i) Commissioner's rule-making authority. The Commissioner may adopt rules or issue other guidance to implement or explain the provisions of this section. The rules adopted or guidance issued with regard to this section may apply the principles set forth in 26 U.S.C. subtitle F, chapter 63, subchapter C; federal regulations; and other related guidance issued by the U.S. Department of the Treasury in order to prevent the omission or duplication of State tax due as the result of a partnership-level audit and to account for differences between federal and State law.
32 V.S.A. § 7106 — VT Code / Title 32 / Chapter 185 / Section 7106
§ 7106. Majority vote
Status: in_force

Except as provided in section 7104 of this title in respect of the issuance of subpoenas, all questions arising in the course of the proceeding shall be determined by majority vote of the Board.
32 V.S.A. § 3837 — VT Code / Title 32 / Chapter 125 / Section 3837
§ 3837. Airports
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 or in connection with airport purposes.
32 V.S.A. § 9615 — VT Code / Title 32 / Chapter 231 / Section 9615
§ 9615. Levy for nonpayment
Status: in_force

When all or any portion of a tax imposed by this chapter, or any penalty or interest due in connection with such a tax, is not paid, the Commissioner may issue a warrant under the Commissioner's hand and official seal directed to the sheriff of any county of this State. The warrant shall command the sheriff to levy upon and sell the real and personal property of the taxpayer for the payment of the unpaid tax liability imposed by this chapter, together with allowable fees and costs. The levy and sale shall be effected in the manner, and shall be subject to the limitations, prescribed for the levy, distraint, and sale of property for the nonpayment of town taxes under sections 5191–5193 and 5253–5263 of this title. The sheriff shall return the warrant to the Commissioner and pay to the Commissioner the money collected within the time specified in the warrant.
32 V.S.A. § 1266 — VT Code / Title 32 / Chapter 15 / Section 1266
§ 1266. Clerical assistance
Status: in_force

Each department, board, or commission, unless otherwise specifically provided, is empowered to employ assistance, clerical or otherwise, as the Governor deems necessary and, subject to the Governor's approval, to fix the compensation to be paid for the assistance.
32 V.S.A. § 9607 — VT Code / Title 32 / Chapter 231 / Section 9607
§ 9607. Acknowledgment of return and tax payment
Status: in_force

Upon the receipt by a town clerk of a property transfer return and certificate and the fee required under subdivision 1671(a)(6) of this title, the clerk shall forthwith mail or otherwise deliver to the transferee of title to property with respect to which such return was filed a signed and written acknowledgment of the receipt of that return and certificate. A copy of that acknowledgment, or any other form of acknowledgment approved by the Commissioner, shall be affixed to the deed evidencing the transfer of property or the document evidencing the transfer or acquisition of a direct or indirect controlling interest in any person with title to property with respect to which the return and certificate was filed. The acknowledgment so affixed to a deed or document, however, shall not disclose the amount of tax paid with respect to any return or transfer.
32 V.S.A. § 4184 — VT Code / Title 32 / Chapter 129 / Section 4184
§ 4184. Neglect
Status: in_force

A town or county clerk who fails to make such certificate, or transmit such abstract, or knowingly makes a false certificate or statement on such abstract, shall be fined not more than $500.00.
32 V.S.A. § 8908 — VT Code / Title 32 / Chapter 219 / Section 8908
§ 8908. Rules
Status: in_force

Notwithstanding any other provision of law, the Commissioner may from time to time adopt rules to provide that “taxable cost” shall not reflect a diminution for trade-in arising from a purchase of a motor vehicle in a state that does not allow a deduction for trade-in in the computation of the “taxable cost” or similar tax base in the computation of taxes imposed by a motor vehicle sales and use tax in that state.
32 V.S.A. § 4699 — VT Code / Title 32 / Chapter 133 / Section 4699
§ 4699. Discharge of imprisoned collector
Status: in_force

When a collector has been committed to jail on any extent and the municipality shall realize on any of the tax bills lodged with the treasurer under this chapter the full amount due from the collector on all such extents, he or she may be discharged from such imprisonment by the order of a Superior judge upon proof of the foregoing facts, on notice to the treasurer of such municipality.
32 V.S.A. § 5870 — VT Code / Title 32 / Chapter 151 / Section 5870
§ 5870. Reporting use tax on individual income tax returns
Status: in_force

(a) The Commissioner of Taxes shall provide that individuals report use tax on their State individual income tax returns. Taxpayers are required to attest to the amount of their use tax liability under chapter 233 of this title for the period of the tax return. Alternatively, they may elect to report an amount that is a percentage of their adjusted gross income determined under subsection (b) of this section, and use tax liability arising from the purchase of each item with a purchase price in excess of $1,000.00 shall be added to the table amount shown under subsection (b) of this section.

(b) The amount of use tax a taxpayer may elect to report under subsection (a) of this section shall be based on the taxpayer's adjusted gross income as determined by the following tables; provided, however, that a taxpayer shall not be required to pay more than $150.00 for use tax liability under this subsection arising from total purchases of items with a purchase price of $1,000.00 or less.
32 V.S.A. § 3802 — VT Code / Title 32 / Chapter 125 / Section 3802
§ 3802. Property tax
Status: repealed

The following property shall be exempt from taxation:

(1) Real and personal estate owned by this State, except as otherwise provided; real and personal estate owned by the United States; U.S. securities that are specially exempt from taxation by the laws of the United States at the time of making the list, except that this subdivision shall not prohibit a federal agency from making payments for taxes on repossessed or voluntarily conveyed single family, multifamily living units, or farm properties.

(2) Real and personal property owned by a post of any veterans' organization chartered by act of Congress of the United States or owned by a corporation the members or stockholders of which are members of such post or its auxiliary, provided such real estate is used for purposes of the post or its auxiliary or such corporation only, is used as the principal meeting place of such post or its auxiliary in the exercise of its functions and activities, and is not leased or rented for profit, and real and personal property owned by and used for the purpose of its work by a nonprofit organization chartered by act of the Congress of the United States, such as a Red Cross, boy scout, girl scout, or boy or girl organization.

(3) Personal estate owned by inhabitants of this State situated and taxed in another state.

(4) Real and personal estate granted, sequestered, or used for public, pious, or charitable uses; real property owned by churches or church societies or conferences and used as parsonages and personal property therein used by ministers engaged in full-time work in the care of the churches of their fellowship within the State; real and personal estate set apart for library uses and used by the public and private circulating libraries, open to the public and not used for profit; lands leased by towns or town school districts for educational purposes; and lands owned or leased by colleges, academies, or other public schools or leased by towns for the support of the gospel; and lands and buildings owned and used by towns for the support of the poor therein; but private buildings on such lands shall be set in the list to the owners thereof, and shall not be exempt. The exemption of lands owned or leased by colleges, academies, or other public schools shall not apply to lands or buildings rented for general commercial purposes, nor to farming or timberlands owned or leased thereby; but this provision shall not affect the exemption of so-called school or college lands, sequestered to such use prior to January 28, 1911.

(5) [Repealed.]

(6) Buildings, land, and personal property owned and occupied by a Young Men's Christian Association or a Young Women's Christian Association for the purposes of its work, the income of which is entirely used for such purposes.

(7) Lands used for cemetery purposes and the structures thereon, trust funds and other property belonging to or held by cemetery associations, and the lots of the proprietors thereof.

(8) Household furniture and equipment of every person not regularly used as income-producing property; household provisions; personal wearing apparel and ornament; private and professional libraries; shrubs and plants located in a commercial greenhouse or nursery; fowl; sheep; cattle; horses; goats; swine; bees; hay and produce sufficient to winter out the stock; tractors and other machinery of a farmer, not used for hire or contract purposes; real and personal farm property constructed and used for the storage of manure and designed to avoid water pollution; tools and implements of a mechanic or farmer; aircraft, automobiles, and motor vehicles, but not including trailer coaches; and motorized highway-building equipment and road-making appliances as defined in 23 V.S.A. § 4(19) and (31) required to be registered as motor vehicles.

(9) Grounds and property owned and occupied by agricultural societies, so long as the same are used annually for agricultural fairs.

(10) [Repealed.]

(11)(A)(i) Real and personal property to the extent of $10,000.00 of appraisal value, except any part used for business or rental, occupied as the established residence of and owned in fee simple by a veteran, the veteran's spouse, widow, widower, or child, or jointly by any combination of them, if one or more of them are receiving disability compensation for at least 50 percent disability, death compensation, dependence and indemnity compensation, or pension for disability paid through any military department or the Veterans Administration if, before May 1 of each year, there is filed with the Office of Veterans Affairs:

(I) a written application for the compensation or pension; and

(II) a written statement from the Military Department or the Veterans Administration showing that the compensation or pension is being paid. Only one exemption may be allowed on a property. Application for an exemption under this section based upon permanent disability is only required to be filed with the Office of Veterans Affairs before May 1 of the first year for which the exemption is sought, and the exemption shall remain on the grand list until title to the property is transferred.

(ii) Only one exemption may be allowed on a property. Application for an exemption under this section based upon permanent disability is only required to be filed with the Office of Veterans Affairs before May 1 of the first year for which the exemption is sought, and the exemption shall remain on the grand list until title to the property is transferred.

(B) The terms used in this subdivision (11) shall have the same definitions as in 38 U.S.C. § 101, except that:

(i) the definitions shall apply as if federal law recognized a civil union or a civil marriage in the same manner as Vermont law;

(ii) such definitions shall not be construed to deny eligibility for exemption in the case where such exemption is based on retirement for disability and retirement pay is received from a federal agency other than the Veterans Administration; and

(iii) the age and marital status limits in 38 U.S.C. § 101(4)(A) shall not apply.

(C) An unremarried widow or widower of a previously qualified veteran shall be entitled to the exemption provided in this subdivision (11) whether or not the individual is receiving government compensation or pension. By majority vote of those present and voting at an annual or special meeting warned for the purpose, a town may increase the veterans' exemption under this subdivision (11) to up to $40,000.00 of appraisal value. Any increase in exemption shall take effect for the taxable year for which it was voted and shall remain in effect for future taxable years until amended or repealed by a similar vote.

(12) Real and personal property exclusively installed and operated for the abatement of pollution of the waters of the State of Vermont or waters within the purview of the New England Interstate Water Pollution Control Compact in accordance with engineering principles approved by the Vermont Water Resources Board. This type of property shall be exempt as long as its operation meets with the approval of the Secretary of Natural Resources.

(13), (14) [Repealed.]

(15) Real and personal property owned by a charitable, nonprofit organization devoted to the welfare, protection, and humane treatment of animals, including any premises of a custodian or caretaker that are attached to or are located on the grounds of such an animal shelter.

(16) Real and personal property owned by a federally qualified health center or a free standing, federally designated rural health clinic, provided such center or clinic is governed by a community board of directors, offers care on a sliding scale based on ability to pay, is owned and operated on a nonprofit basis, is unconditionally dedicated to public use that directly benefits an indefinite class of the public, and confers a benefit on society. Notwithstanding any provision of law to the contrary, this exemption shall apply without the need for a vote of the town or municipality in which such property is located.

(17) Real and personal property, except land, comprising a renewable energy plant generating electricity from solar power that has a plant capacity of less than 50 kW and is either:

(A) operated on a net-metered system; or

(B) not connected to the electric grid and provides power only on the property on which the plant is located.

(18) [Repealed.]

(19) Real and personal property, except land, comprising an energy storage facility that has a plant energy rating of less than 600 kWh.

(20) Real and personal property, except land, owned by an electric distribution utility that comprises broadband infrastructure, including structures, machinery, lines, poles, wires, and fixtures, provided the infrastructure is leased to a communications union district or to an internet service provider working in conjunction with a communications union district, and is primarily for the purpose of providing broadband service capable of speeds of at least 100 Mbps symmetrical. This exemption applies only to broadband infrastructure constructed on or after July 1, 2021.

(21) Real and personal property owned by a Native American tribe that has been recognized pursuant to 1 V.S.A. chapter 23 or owned by a nonprofit organization that is organized for the tribe's benefit and controlled by the tribe, provided the property is used for purposes of the tribe and is not leased or rented for profit.

(22) Real and personal estate owned by a county of this State, except land and buildings outside of a county's territorial limits shall be subject to municipal property tax by the municipality in which the land or buildings are situated. Notwithstanding the preceding provision, the exemption for public, pious, and charitable uses under subdivision (4) of this section shall be available for qualifying county land and buildings outside of the county's territorial limits.
32 V.S.A. § 5135 — VT Code / Title 32 / Chapter 133 / Section 5135
§ 5135. Returns to Director
Status: in_force

Collectors and other officials named in this chapter shall render such assistance, furnish such information, and make such returns to the Director in relation to the subject of delinquent taxes and the administration of the law in reference thereto as he or she may require.
32 V.S.A. § 3845 — VT Code / Title 32 / Chapter 125 / Section 3845
§ 3845. Renewable energy sources
Status: in_force

(a) At an annual or special meeting warned for that purpose, a town may, by a majority vote of those present and voting, exempt renewable energy sources, as defined herein, from real and personal property taxation. Such exemption shall first be applicable against the grand list of the year in which the vote is taken and shall continue until voted otherwise, in the same manner, by the town.

(b) As used in this section, renewable energy shall have the same meaning as in 30 V.S.A. § 8002 for energy used on the premises for private, domestic, or agricultural purposes, no part of which may be for sale or exchange to the public. The term shall include grist mills, windmills, facilities for the collection of solar energy or the conversion of organic matter to methane, net-metering systems regulated by the Public Utility Commission under 30 V.S.A. § 8010, and all component parts thereof, but excluding land upon which the facility is located.
32 V.S.A. § 9604 — VT Code / Title 32 / Chapter 231 / Section 9604
§ 9604. Liability for tax
Status: in_force

The tax imposed by this chapter upon any transfer of title to property is the liability of the transferee of the title, unless fixed otherwise by agreement of the parties.
32 V.S.A. § 4114 — VT Code / Title 32 / Chapter 129 / Section 4114
§ 4114. Certificate of clerk
Status: in_force

When such abstract is so lodged or amended, the town clerk shall affix thereto his or her certificate showing the date whereon it was so lodged with him or her, or such amendments were added to one theretofore filed. Thereupon such abstract shall become lawful and valid and of the same force and effect as if the same had been filed within the time prescribed by law.
32 V.S.A. § 8911 — VT Code / Title 32 / Chapter 219 / Section 8911
§ 8911. Exceptions
Status: repealed

The tax imposed by this chapter shall not apply to:

(1) Motor vehicles owned or registered, or motor vehicles rented, by any state or province or any political subdivision thereof.

(2) Motor vehicles owned and operated by the United States of America.

(3) Motor vehicles owned or leased by religious or charitable institutions or volunteer fire companies.

(4) Motor vehicles owned and operated by a dealer and registered and operated under the provisions of 23 V.S.A. §§ 451-468 inclusive.

(5) Nonregistered motor vehicles other than tow or repairman vehicles.

(6) [Repealed.]

(7) Motor vehicles, title to which on the effective date of this chapter is in the owner seeking registration thereof.

(8) Motor vehicles transferred to the spouse, mother, father, child, sibling, grandparent, or grandchild of the donor during the donor's life or following his or her death, or to a trust established for the benefit of any such persons or for the benefit of the donor, or subsequently transferred among such persons, including transfers following a death, provided the motor vehicle has been registered or titled in this State in the name of the original donor. Transfers exempt under this subdivision (8) include eligible transfers resulting by operation of the law governing intestate estates.

(9) Motor vehicles on which a state sales or use tax has been paid by the person applying for a registration in Vermont, or paid by a person who, at the time of tax payment to another state, was the spouse of the person now applying for Vermont registration. If the tax paid in another state is less than the Vermont tax, the tax due shall be the difference. An applicant for credit under this subdivision shall bear the burden of proving the amount of tax paid in the other state, and acceptable proof shall include a valid certificate of title from that state and a cancelled check to that Department of Motor Vehicles in an amount at least equal to the total purchase and use tax due to that state.

(10) Motor vehicles registered in Vermont by the transferor and transferred between that person and a business entity controlled by the transferor, if the transfer is exempt under 26 U.S.C. § 351, as amended.

(11) [Repealed.]

(12) One motor vehicle owned or leased and operated by a person with a permanent physical disability for whom the vehicle's controls have been altered to enable the person to drive, or owned or leased by a person with a permanent disability or by a parent or guardian of a person with a permanent disability for whom a mechanical lifting device has been installed to allow for entry and exit of the vehicle, provided that the person with a disability has been certified exempt from the tax by the Commissioner of Motor Vehicles under the provisions of section 8901 of this title.

(13) Motor vehicles obtained from the government as excess government property, or vehicles purchased with 100 percent federal funds and used for federally supported local programs.

(14) A motor vehicle acquired by a veteran with financial assistance from the U.S. Department of Veterans Affairs, or a vehicle obtained as a replacement to one acquired with such assistance, when accompanied by a copy of an approved VA Form 21-4502 issued by the U.S. Department of Veterans Affairs certifying the veteran to be entitled to the financial assistance.

(15) Motor vehicles registered in this State by nonresidents under the International Registration Plan.

(16) Motor vehicles registered or titled in Vermont and transferred from an individual to, or in trust for the benefit of, a former spouse if the transfer is incident to the divorce. A transfer of a motor vehicle is incident to the divorce if the transfer occurs within one year after the date on which the divorce becomes final.

(17) Any motor vehicle acquired by the owner for use in leases for a period of one year or longer, provided that the motor vehicle is not registered before it is leased.

(18) Motor vehicles, the titles of which have passed to the holder of a certificate of abandoned motor vehicle pursuant to 23 V.S.A. § 2156.

(19) Motor vehicles for which salvage certificates of title are obtained pursuant to 23 V.S.A. § 2092.

(20) Titles issued to the manufacturer of a vehicle that has been returned to that manufacturer pursuant to any proceeding brought under 9 V.S.A. chapter 115.

(21) [Repealed.]

(22) Motor vehicles that have been registered to the applicant in a jurisdiction that imposes a state sales or use tax on motor vehicles. An applicant for exemption under this subdivision shall bear the burden of establishing to the satisfaction of the Commissioner that the vehicle was registered in a qualifying jurisdiction.

(23) The following motor vehicles used for timber cutting, timber removal, and processing of timber or other solid wood forest products intended to be sold ultimately at retail: skidders with grapple and cable, feller bunchers, cut-to-length processors, forwarders, delimbers, loader slashers, log loaders, whole-tree chippers, stationary screening systems, and firewood processors, elevators, and screens.
32 V.S.A. § 3464 — VT Code / Title 32 / Chapter 121 / Section 3464
§ 3464. Failure to file reports
Status: in_force

An appraiser; town, school, or fire district clerk; or county treasurer who fails to perform the duties imposed upon him or her by this subchapter shall be fined $20.00.
32 V.S.A. § 302 — VT Code / Title 32 / Chapter 5 / Section 302
§ 302. Tabulation of estimates and statements
Status: in_force

On or before November 15 preceding each biennium, the Commissioner of Finance and Management and the Secretary of Administration shall deliver to the Governor and to the Governor-elect, if they so request, statements of State accounts setting forth in tabulated form all appropriations and expenditures for the current fiscal year, all appropriations and expenditures for all State purposes for the last four preceding fiscal years, estimates of all claims against the State, and all expenditures from the State Treasury authorized by law, together with the estimates filed with them for the ensuing two fiscal years, under the provisions of subsection 301(a) of this title.
32 V.S.A. § 1512 — VT Code / Title 32 / Chapter 17 / Section 1512
§ 1512. When per diem allowed
Status: in_force

Grand and petit jurors shall be allowed per diem pay only for the days when they appear in court.
32 V.S.A. § 4967 — VT Code / Title 32 / Chapter 133 / Section 4967
§ 4967. Transmission of taxes and credit to special fund
Status: in_force

(a) All monies received by supervisors in the collection of taxes or otherwise in the performance of their official duties shall be paid by them to the Department of Finance and Management to be credited to special fund accounts, which are hereby established.

(b) Revenues collected pursuant to this section shall be disbursed based on warrants authorized by the Commissioner of Finance and Management under the authority granted by section 461 of this title and shall be expended consistent with the budgets adopted pursuant to subsections 4961(b) and (c) of this title.
32 V.S.A. § 7490 — VT Code / Title 32 / Chapter 190 / Section 7490
§ 7490. Payment and collection of deficiencies and assessments; jeopardy notices
Status: in_force

(a) Upon notification to a taxpayer of any deficiency, and upon assessment against the taxpayer of any penalty or interest, under sections 3202 and 3203 of this title, the amount of the assessment shall be payable forthwith and the amount of the deficiency and assessment shall be collectible by the Commissioner 30 days after the date of the notification or assessment. The collection by the Commissioner of the deficiency, penalty, or interest shall be stayed:

(1) if within 30 days after the notification of deficiency or the assessment under sections 3202 and 3203 of this title the taxpayer files a petition for determination by the Commissioner in accordance with section 7487 of this title, collection shall be stayed until 30 days after the notification of the taxpayer of the determination; and

(2) if within 30 days of the notification of determination the taxpayer files a notice of appeal in such manner as the Supreme Court may by rule provide, collection shall be stayed pending judgment of the Court upon the appeal; and

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

(b) Notwithstanding subsection (a) of this section, the Commissioner, if he or she believes the collection from a taxpayer of any deficiency, penalty, or interest to be in jeopardy, may demand in writing that the taxpayer pay the deficiency, penalty, or interest forthwith. The demand may be made concurrently with or after the notice of deficiency or the assessment of penalty or interest given to the taxpayer under sections 3202 and 3203 of this title. The amount of deficiency, penalty, or interest shall be collectible by the Commissioner on the date of the demand, unless the taxpayer files with the Commissioner a bond in an amount equal to the deficiency, penalty, or interest sought to be collected as security for such amount as finally may be determined. In the event that it is finally determined that the taxpayer was not liable for the amount of the deficiency, penalty, or interest referred to in any demand under this subsection, the Commissioner shall reimburse the taxpayer promptly upon such determination for the reasonable cost to the taxpayer of any bond obtained by him or her for the purposes of this subsection.
32 V.S.A. § 3709 — VT Code / Title 32 / Chapter 123 / Section 3709
§ 3709. PILOT Special Fund
Status: in_force

(a) There is hereby established a PILOT Special Fund consisting of local option tax revenues paid to the State Treasurer pursuant to 24 V.S.A. § 138. This Fund shall be managed by the Commissioner of Taxes pursuant to chapter 7, subchapter 5 of this title. Notwithstanding subdivision 588(3) of this title, all interest earned on the Fund shall be retained in the Fund for use in meeting future obligations. The Fund shall be exclusively for payments required under chapter 123, subchapters 4 and 4C of this title, and for any additional State payments in lieu of taxes for correctional facilities. The Commissioner of Finance and Management may draw warrants for disbursements from this Fund in anticipation of receipts.

(b) If the PILOT Special Fund is insufficient to pay the full amount of all payments in lieu of taxes under subchapter 4 of this chapter, then, after application of the cap in subsection 3703(c) of this title, payments determined under section 3703 of this subchapter shall be reduced proportionately.
32 V.S.A. § 161 — VT Code / Title 32 / Chapter 3 / Section 161
§ 161. Oath
Status: in_force

The Auditor shall take the oath of office prescribed by law.
32 V.S.A. § 1472 — VT Code / Title 32 / Chapter 17 / Section 1472
§ 1472. Plaintiff's travel
Status: in_force

In an action in favor of several plaintiffs, fees for their travel shall not be taxed but from that plaintiff's residence that is nearest the place of trial, unless the others personally attend the trial, in which case the court shall tax such further sum for travel as is equitable.
32 V.S.A. § 5930aa — VT Code / Title 32 / Chapter 151 / Section 5930aa
§ 5930aa. Definitions
Status: in_force

As used in this subchapter:

(1) “Qualified applicant” means an owner or lessee of a qualified building involving a qualified project but does not include a State or federal agency or a political subdivision of either or an instrumentality of the United States.

(2) “Qualified building” means a building built at least 30 years before the date of application, located within a designated downtown, village center, or neighborhood development area, which, upon completion of the project supported by the tax credit, will be an income-producing building not used solely as a single-family residence. Churches and other buildings owned by religious organization may be qualified buildings, but in no event shall tax credits be used for religious worship.

(3) “Qualified code improvement project” means a project:

(A) to install or improve platform lifts suitable for transporting personal mobility devices, limited use or limited application elevators, elevators, sprinkler systems, and capital improvements in a qualified building, and the installations or improvements are required to bring the building into compliance with the statutory requirements and rules regarding fire prevention, life safety, and electrical, plumbing, and accessibility codes as determined by the Department of Public Safety;

(B) to abate lead paint conditions or other substances hazardous to human health or safety in a qualified building; or

(C) to redevelop a contaminated property in a designated downtown, village center, or neighborhood development area under a plan approved by the Secretary of Natural Resources pursuant to 10 V.S.A. § 6615a.

(4) “Qualified expenditures” means construction-related expenses of the taxpayer directly related to the project for which the tax credit is sought but excluding any expenses related to a private residence.

(5) “Qualified façade improvement project” means the rehabilitation of the Façade of a qualified building that contributes to the integrity of the designated downtown, designated village center, or neighborhood development area. Façade improvements to qualified buildings listed, or eligible for listing, in the State or National Register of Historic Places must be consistent with Secretary of the Interior Standards, as determined by the Vermont Division for Historic Preservation.

(6) “Qualified Flood Mitigation Project” means any combination of structural and nonstructural changes to a qualified building that reduces or eliminates flood damage to the building or its contents. This may include relocation of HVAC, electrical, plumbing, and other building systems, and equipment above the flood level; repairs or reinforcement of foundation walls, including flood gates; or elevation of an entire eligible building above the flood level. Further eligible projects may be defined via program guidance. The project shall comply with the municipality's adopted flood hazard bylaw, if applicable, and a certificate of completion shall be submitted by a registered engineer, architect, qualified contractor, or qualified local official to program staff. Improvements to qualified buildings listed, or eligible for listing, in the State or National Register of Historic Places shall be consistent with Secretary of the Interior's Standards for Rehabilitation, as determined by the Vermont Division for Historic Preservation.

(7) “Qualified historic rehabilitation project” means an historic rehabilitation project that has received federal certification for the rehabilitation project.

(8) “Qualified project” means a qualified code improvement, qualified façade improvement, or qualified historic rehabilitation project as defined by this subchapter.

(9) “State Board” means the Vermont Downtown Development Board established pursuant to 24 V.S.A. chapter 76A.
32 V.S.A. § 625 — VT Code / Title 32 / Chapter 7 / Section 625
§ 625. Return of contributions; exemptions; qualified domestic relations orders
Status: in_force

(a) Any member whose retirement benefits are forfeited to any degree pursuant to section 623 of this title shall be entitled to a return of his or her contribution in the same manner as provided by the relevant retirement system.

(b) Notwithstanding the provisions of subsection (a) of this section, returns of contributions shall not be made or ordered unless and until the Civil Division of the Superior Court determines that the member whose retirement benefits have been forfeited to any degree pursuant to section 623 of this title has satisfied in full any judgments or orders rendered by any court of competent jurisdiction for the payment of restitution for losses incurred as a result of the crime related to public office. If the Court determines that the member whose retirement benefits have been forfeited to any degree under section 623 has failed to satisfy any outstanding judgment or order of restitution rendered by any court of competent jurisdiction that relates to the crime related to public office of which the member was convicted, it may order that any funds otherwise due such member as a return of contribution, or any portion thereof, be paid in satisfaction of the judgment or order.

(c) A provision of section 623 of this title or this section shall not be construed to prohibit or limit any payment made pursuant to a qualified domestic relations order issued prior to any such conviction and applicable to:

(1) any member who is convicted of any crime related to public office; or

(2) any State, county, or municipal agency responsible for the administration of such payment on behalf of such member.

(d) Notwithstanding the provisions of section 623 of this title, retirement benefits shall not be forfeited to any degree if the Internal Revenue Service determines that such forfeiture will negatively affect or invalidate the status of a retirement plan under the Internal Revenue Code, 26 U.S.C. § 401, or any subsequent corresponding Internal Revenue Code of the United States, as may be amended.
32 V.S.A. § 4964 — VT Code / Title 32 / Chapter 133 / Section 4964
§ 4964. List on which county tax assessed
Status: in_force

County taxes assessed on or after March 1 in any year and before March 1 following shall be assessed in unorganized towns and gores upon the list returned to the county clerk's office on July 5 in such year.
32 V.S.A. § 3004 — VT Code / Title 32 / Chapter 101 / Section 3004
§ 3004. Sunday; time extended
Status: in_force

When an act under this subtitle is required to be done on or before a date that falls on Sunday, such act shall be valid if done on the following Monday.
32 V.S.A. § 9774 — VT Code / Title 32 / Chapter 233 / Section 9774
§ 9774. Rules for computing compensating use tax
Status: in_force

(a) Tangible personal property that has been purchased by a resident of the State outside this State for use outside this State, and subsequently becomes subject to the compensating use tax imposed under this chapter, shall be taxed on the basis of the purchase price of the property, provided however:

(1) that where a taxpayer affirmatively shows that the property was used outside the State by him or her for more than six months prior to its use within this State, the property shall be taxed on the basis of current market value of the property at the time of its first use within this State, but the value of the property, for compensating use tax purposes, may not exceed its cost; and

(2) that the compensating use tax on the tangible personal property brought into this State, other than for complete consumption or for incorporation into real property located in this State, and used in the performance of a contract or subcontract within this State by a purchaser or user for a period of less than six months may be based, at the option of the taxpayer, on the fair rental value of the property for the period of use within this State.

(b) For purposes of subdivision 9773(1) of this title, the tax shall be at the rate under that section, multiplied by the purchase price given or contracted to be given for the property or for the use of the property adjusted in the same manner as is the sales price under the sales tax to arrive at the sales price.

(c) For purposes of subdivision 9773(2) of this title, the tax shall be at the rate under that section, multiplied by the price at which items of the same kind of tangible personal property are offered for sale by the user.

(d) For purposes of subdivision 9773(3) of this title, the tax shall be at the rate under that section, multiplied by the purchase price given or contracted to be given for the service, including the consideration for any tangible personal property transferred in conjunction with the performance of the service adjusted in the same manner as is the charge for services under the sales tax to arrive at the sales price.
32 V.S.A. § 7402 — VT Code / Title 32 / Chapter 190 / Section 7402
§ 7402. Definitions
Status: repealed

As used in this chapter unless the context requires otherwise:

(1) “Commissioner” means the Commissioner of Taxes appointed under 3 V.S.A. § 2251.

(2) “Executor” means the executor or administrator of the estate of the decedent or, if there is no executor or administrator appointed, qualified, and acting within Vermont, then any person in actual or constructive possession of any property of the decedent.

(3) “Federal estate tax liability” means for any decedent's estate the federal estate tax payable by the estate under the laws of the United States after the allowance of all credits against the estate tax provided by the laws of the United States.

(4) [Repealed.]

(5) “Federal gross estate” means the gross estate as determined under the laws of the United States.

(6) “Federal taxable estate” means the taxable estate as determined under the laws of the United States.

(7) “Federal taxable gifts” means taxable gifts as determined under the laws of the United States.

[Subdivision (8) shall apply to taxable years on and after January 1, 2024.]

(8) “Laws of the United States” means the U.S. Internal Revenue Code of 1986, as amended through December 31, 2024. As used in this chapter, “Internal Revenue Code” has the same meaning as “laws of the United States” as defined in this subdivision. The date through which amendments to the U.S. Internal Revenue Code of 1986 are adopted under this subdivision shall continue in effect until amended, repealed, or replaced by act of the General Assembly.

(9) “Nonresident of Vermont” means a person whose domicile is not Vermont.

(10) “Resident of Vermont” means a person whose domicile is Vermont.

(11) “Taxpayer” means the executor of an estate, the estate itself, the donor of a gift, or any person or entity or combination of these who is liable for the payment of any tax, interest, penalty, fee, or other amount under this chapter.

(12) [Repealed.]

(13) “Vermont gross estate” means for any decedent the value of the federal gross estate as provided under 26 U.S.C. § 2031, excluding the value of property that has its situs outside Vermont.

(14) “Vermont taxable estate” means the federal taxable estate as provided under 26 U.S.C. § 2051, without regard to whether the estate is subject to the federal estate tax:

(A) Increased by the amount of the deduction for state death taxes allowed under 26 U.S.C. § 2058, to the extent deducted in computing the federal taxable estate.

(B) Increased by the amount of the deduction for foreign death taxes allowed under 26 U.S.C. § 2053(d), to the extent deducted in computing the federal taxable estate.

(C) Increased by the aggregate amount of taxable gifts as defined in 26 U.S.C. § 2503, made by the decedent within two years of the date of death. For purposes of this subdivision (14), the amount of the addition equals the value of the gift under 26 U.S.C. § 2512 and excludes any value of the gift included in the federal gross estate.

(15) “Situs of property” means, with respect to:

(A) real property, the state or country in which it is located;

(B) tangible personal property, the state or country in which it was normally kept or located at the time of the decedent's death or for a gift of tangible personal property within two years of death, the state or country in which it was normally kept or located when the gift was executed;

(C) a qualified work of art, as defined in 26 U.S.C. § 2503(g)(2), owned by a nonresident decedent and that is normally kept or located in this State because it is on loan to an organization, qualifying as exempt from taxation under 26 U.S.C. § 501(c)(3), that is located in Vermont, the situs of the art is deemed to be outside Vermont; and

(D) intangible personal property, the state or country in which the decedent was domiciled at death or for a gift of intangible personal property within two years of death, the state or country in which the decedent was domiciled when the gift was executed.
32 V.S.A. § 544 — VT Code / Title 32 / Chapter 7 / Section 544
§ 544. Judge may pay witnesses
Status: in_force

The judge or clerk of each Criminal Division of the Superior Court shall pay from any fines and costs in his or her hands belonging to the State all juror and witness fees payable by the State and shall take the receipts of persons receiving the same.
32 V.S.A. § 5872 — VT Code / Title 32 / Chapter 151 / Section 5872
§ 5872. Payment by corporations
Status: in_force

In the case of corporations, if the income tax liability is, or is expected to be, in excess of $500.00, the income tax liability imposed by this chapter shall be discharged in accordance with subchapter 5A of this chapter; any balance due shall be paid on or before the date on which the return of the corporation for the taxable year is required to be filed (determined with regard to any extension of time for filing). Payments made under extension are subject to interest pursuant to section 5868 of this title.
32 V.S.A. § 5930u — VT Code / Title 32 / Chapter 151 / Section 5930u
§ 5930u. Tax credit for affordable housing
Status: repealed

(a) Definitions. As used in this section:

(1) “Affordable housing project” or “project” means:

(A) a rental housing project identified in 26 U.S.C. § 42(g); or

(B) owner-occupied housing identified in 26 U.S.C. § 143 (c)(1) or that qualifies under Vermont Housing Finance Agency criteria governing owner-occupied housing.

(2) “Affordable housing tax credits” means the tax credit provided by this subchapter.

(3) “Allocating agency” or “Agency” means the Vermont Housing Finance Agency.

(4) “Committee” means the Joint Committee on Tax Credits consisting of five members: a representative from the Department of Housing and Community Development, the Vermont Housing and Conservation Board, the Vermont Housing Finance Agency, the Vermont State Housing Authority, and the Office of the Governor.

(5) “Credit certificate” means a certificate issued by the allocating agency to a taxpayer that specifies the amount of affordable housing tax credits that can be applied against the taxpayer's individual or corporate income tax liability or franchise, captive insurance premium, or insurance premium tax liability as provided in this subchapter.

(6) “Eligible applicant” means any municipality, State agency as defined in 10 V.S.A. § 6301a, the Vermont Housing Finance Agency, a for-profit organization, or a nonprofit organization qualifying under 26 U.S.C. § 501(c)(3) or cooperative housing organization, the purpose of which is to create and retain affordable housing for Vermonters with lower income and that has in its bylaws a requirement that the housing the organization creates be maintained as affordable housing for Vermonters with lower income on a perpetual basis or that meets the application requirements of the allocation plan.

(7) “Eligible cash contribution” means an amount of cash:

(A) contributed to the owner, developer, or sponsor of an affordable housing project and determined by the allocating agency as eligible for affordable housing tax credits; or

(B) paid to the Agency in connection with the purchase of affordable housing tax credits.

(8) “Section 42 credits” means tax credits provided by 26 U.S.C. §§ 38 and 42.

(9) “Allocation plan” means the plan recommended by the Committee and approved by the Vermont Housing Finance Agency, which sets forth the eligibility requirements and process for selection of eligible rental housing projects to receive affordable housing tax credits and eligible owner-occupied housing projects to receive loans or grants under this section. The allocation plan shall include:

(A) requirements for creation and retention of affordable housing for persons with low income; and

(B) requirements to ensure that eligible rental housing is maintained as affordable by subsidy covenant, as defined in 27 V.S.A. § 610, on a perpetual basis and that eligible owner-occupied housing or program funds for owner-occupied housing remain as an affordable housing source for future owners or buyers, and meets all other requirements of the Vermont Housing Finance Agency related to affordable housing.

(10) “Taxpayer” means a taxpayer who makes an eligible cash contribution or the assignee or transferee of or successor to such taxpayer as determined by the Department of Taxes.

(b) Eligible tax credit allocations.

(1)(A) An eligible applicant may apply to the allocating agency for an allocation of affordable rental housing tax credits under this section related to an affordable housing project authorized by the allocating agency under the allocation plan. In the case of a specific affordable rental housing project, the eligible applicant shall also be the owner or a person having the right to acquire ownership of the building and shall apply prior to placement of the affordable housing project in service. The allocating agency shall issue a letter of approval if it finds that the applicant meets the priorities, criteria, and other provisions of subdivision (B) of this subdivision (b)(1). The burden of proof shall be on the applicant.

(B) Upon receipt of a completed application, the allocating agency shall award an allocation of affordable housing tax credits with respect to a project to an applicant, provided the applicant demonstrates to the satisfaction of the allocating agency all of the following:

(i) the owner of the project has received from the allocating agency a binding commitment for, a reservation or allocation of, or an out-of-cap determination letter for Section 42 credits, or meets the requirements of the allocation plan; and

(ii) the project has received community support.

(2)(A) The Vermont Housing Finance Agency shall have the authority to allocate affordable housing tax credits to provide funds to make loans or grants to eligible applicants for affordable owner-occupied housing. An eligible applicant may apply to the allocating agency for a loan or grant under this section related to an affordable owner-occupied housing project authorized by the allocating agency under the allocation plan. In the case of a specific affordable owner-occupied housing project, the eligible applicants shall also be the owner or a person having the right to acquire ownership of the unit and shall apply prior to sale of the unit to the homeowner.

(B) The Agency shall require that the loan or grant recipient use such funds to maintain the unit as an affordable owner-occupied unit or as an affordable housing source for future owners or buyers.

(C) The Agency shall use the proceeds of loans or grants made under subdivision (b)(2)(A) of this section for future loans or grants to eligible applicants for affordable owner-occupied housing projects.

(D) The Agency may assign its rights under any loan or grant made under subdivision (b)(2)(A) of this section to the Vermont Housing and Conservation Board or any State agency or nonprofit organization qualifying under 26 U.S.C. § 501(c)(3), provided such assignee acknowledges and agrees to comply with the provisions of subdivision (b)(2) of this section.

(3)(A) The Vermont Housing Finance Agency shall have the authority to allocate affordable housing tax credits to finance down payment assistance loans that meet the following requirements:

(i) the loan is made in connection with a mortgage through an Agency program;

(ii) the borrower is a first-time home buyer of an owner-occupied primary residence; and

(iii) the borrower uses the loan for the borrower's down payment or closing costs, or both.

(B) The Agency shall require the borrower to repay the loan upon the transfer or refinance of the residence.

(C) The Agency shall use the proceeds of loans made under the Program for future down payment assistance.

(D) The Agency may reserve funding and adopt guidelines to provide grants to first-time homebuyers who are also first-generation homebuyers.

(c) Amount of credit. A taxpayer shall be entitled to claim against the taxpayer's individual income, corporate, franchise, captive insurance premium, or insurance premium tax liability a credit in an amount specified on the taxpayer's credit certificate. The first-year allocation of a credit amount to a taxpayer shall also be deemed an allocation of the same amount in each of the following four years.

(d) Availability of credit. The amount of affordable housing tax credit set forth on the taxpayer's credit certificate shall be available to the taxpayer every year for five consecutive tax years, beginning with the tax year in which the eligible cash contribution is made. Total tax credits available to the taxpayer shall be the amount of the first-year allocation plus the succeeding four years' deemed allocations.

(e) Claim for credit. A taxpayer claiming affordable housing tax credits shall submit with each return on which such credit is claimed the taxpayer's credit certificate and, with respect to credits issued under subdivision (b)(1) of this section, a copy of the allocating agency's credit allocation to the affordable housing project. Any unused affordable housing tax credit may be carried forward to reduce the taxpayer's tax liability for no more than 14 succeeding tax years, following the first year the affordable housing tax credit is allowed.

(f) [Repealed.]

(g) Credit allocation.

(1) In any fiscal year, the allocating agency may award up to:

(A) $400,000.00 in total first-year credit allocations to all applicants for rental housing projects, for an aggregate limit of $2,000,000.00 over any given five-year period that credits are available under this subdivision (A).

(B) $675,000.00 in total first-year credit allocations for loans or grants for owner-occupied unit financing or down payment loans as provided in subdivision (b)(2) of this section consistent with the allocation plan, including for new construction and manufactured housing, for an aggregate limit of $3,375,000.00 over any given five-year period that credits are available under this subdivision (B). Of the total first-year credit allocations made under this subdivision (B), $250,000.00 shall be used each fiscal year for manufactured home purchase and replacement.

(2) If the full amount of first-year credits authorized by an award are not allocated to a taxpayer, the Agency may reclaim the amount not allocated and re-award such allocations to other applicants, and such re-awards shall not be subject to the limits set forth in subdivision (1) of this subsection.

(h) Credit allocation; Down Payment Assistance Program.

(1) In fiscal year 2016 through fiscal year 2019, the allocating agency may award up to $125,000.00 in total first-year credit allocations for loans through the Down Payment Assistance Program created in subdivision (b)(2) of this section.

(2) In fiscal year 2020 through fiscal year 2026, the allocating agency may award up to $250,000.00 in total first-year credit allocations for loans through the Down Payment Assistance Program created in subdivision (b)(3) of this section.
32 V.S.A. § 7910 — VT Code / Title 32 / Chapter 207 / Section 7910
§ 7910. Cannabis sales tax revenue; Universal Afterschool and Summer Special Fund
Status: in_force

Notwithstanding 16 V.S.A. § 4025, revenue from the sales and use tax imposed by chapter 233 of this title on retail sales of cannabis or cannabis products in Vermont shall be deposited into the Universal Afterschool and Summer Special Fund established pursuant to 16 V.S.A. § 51.
32 V.S.A. § 5142 — VT Code / Title 32 / Chapter 133 / Section 5142
§ 5142. Delinquent taxes; interest and collection fees
Status: in_force

(a) The acceptance of full or partial payment of overdue taxes by a town official shall not preclude the town from collecting any unpaid balance of taxes and any interest and collection fees accruing to the town, whether relating to the collected or uncollected portion of taxes.

(b) Notwithstanding the provisions of subsection (a) of this section, the treasurer shall accept, on behalf of the collector of delinquent taxes, full payment of overdue taxes tendered after the due date fixed in the notice sent pursuant to section 4792 of this title but before the warrant is issued, provided such payment is accompanied by the collection fee and any interest. Taxes, fees, and interest collected under this subsection shall be turned over to the collector of delinquent taxes when the warrant is issued.

(c) Notwithstanding the provisions of subsection (a) of this section, if taxes are not collected by the treasurer and the collector of delinquent taxes and the collector of current taxes are not the same person, the collector of current taxes shall accept, on behalf of the collector of delinquent taxes, full payment of overdue taxes tendered after the due date fixed in the notice sent pursuant to section 4772 of this title but before the list of delinquent taxpayers is delivered to the collector of delinquent taxes, provided such payment is accompanied by the collection fee and any interest. Taxes, fees, and interest collected under this subsection shall be turned over to the collector of delinquent taxes when the list of delinquent taxpayers is delivered.
32 V.S.A. § 4793 — VT Code / Title 32 / Chapter 133 / Section 4793
§ 4793. Warrant against delinquents
Status: in_force

(a) Within 15 days after the expiration of the date or dates, fixed under the provisions of section 4792 of this title for the payment of taxes, the treasurer shall issue a warrant against the delinquent taxpayers for the amount of taxes remaining unpaid. Such warrants shall remain in full force until all the taxes thereon have been fully paid or otherwise discharged. The treasurer shall deliver such warrant, together with a rate bill of such delinquent taxes, to the collector of the town or municipality within it, who shall proceed forthwith to collect such taxes.

(b) Notwithstanding the provisions of subsection (a) of this section, a municipality may elect, at a special or annual meeting called for that purpose, to have the treasurer issue a warrant within less than 15 days after the expiration of the date or dates, fixed under the provisions of section 4792 of this title for the payment of taxes. A vote under this subsection shall specify the number of days within which the treasurer shall issue the warrant. A vote to shorten the period of time for issuance of a warrant shall remain in effect until rescinded or amended by the voters. For purposes of computing time under this section, “days” means calendar days.
32 V.S.A. § 3101 — VT Code / Title 32 / Chapter 103 / Section 3101
§ 3101. Powers and duties of Commissioner
Status: repealed

(a) The Department of Taxes shall be administered by a Commissioner of Taxes.

(b) The Commissioner shall:

(1) Report biennially to the General Assembly. The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the report to be made under this subdivision.

(2) Provide for the security of information required by law to be kept confidential.

(3) Coordinate and integrate the work of the Department of Taxes with other agencies and departments responsible for the administration of taxes.

(4) Advise the Secretary of Administration and the General Assembly on matters relating to tax policy, as requested.

(5) Provide assistance and instruction to taxpayers and tax preparers, within the limits of available resources; provided, however, that in his or her communication with taxpayers, the Commissioner shall educate taxpayers about the available opportunities for resolving tax disputes through abatement, payment plans, offers in compromise, or any other possibilities for informal resolution before a final administrative decision on the merits of the dispute.

(6) Design and make available to all who request them appropriate returns for reporting tax information.

(7) Establish procedures for handling taxpayer appeals.

(8) Establish and maintain a record of tax returns and other data furnished to the Department of Taxes.

(9) Prepare and provide at a reasonable fee to all who request them copies of relevant tax statutes and rules.

(10) Administer and enforce all taxes within the Commissioner's jurisdiction.

(11) From time to time prepare and publish statistics reasonably available with respect to the operation of this title, including amounts collected, classification of taxpayers, tax liabilities, and other facts as the Commissioner or the General Assembly considers pertinent.

(12) [Repealed.]

(13) From time to time provide municipalities with recommended methods for determining, for municipal tax purposes, the fair market value of renewable energy plants that are subject to taxation under section 8701 of this title.
32 V.S.A. § 3752 — VT Code / Title 32 / Chapter 124 / Section 3752
§ 3752. Definitions
Status: in_force

As used in this subchapter:

(1) “Agricultural land” means any land, exclusive of any housesite, in active use to grow hay or cultivated crops, pasture livestock, cultivate trees bearing edible fruit, or produce an annual maple product, and that is 25 acres or more in size, except as provided in this subdivision (1). Agricultural land shall include buffer zones as defined and required in the Agency of Agriculture, Food and Markets' Required Agricultural Practices rule adopted under 6 V.S.A. chapter 215. There shall be a presumption that the land is used for agricultural purposes if:

(A) it is owned by a farmer and is part of the overall farm unit;

(B) it is used by a farmer as part of the farmer's operation under written lease for at least three years; or

(C) it has produced an annual gross income from the sale of farm crops in one of two, or three of the five, calendar years preceding of at least:

(i) $2,000.00 for parcels of up to 25 acres; and

(ii) $75.00 per acre for each acre over 25, with the total income required not to exceed $5,000.00.

(iii) Exceptions to these income requirements may be made in cases of orchard lands planted to fruit-producing trees, bushes, or vines that are not yet of bearing age. As used in this section, the term “farm crops” also includes animal fiber, cider, wine, and cheese, produced on the enrolled land or on a housesite adjoining the enrolled land, from agricultural products grown on the enrolled land.

(2) “Assessing officials” means the listers or other assessing authority of the municipality or the State of Vermont.

(3) “Board” means the Current Use Advisory Board established in section 3753 of this chapter.

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

(5)(A) “Development” means, for the purposes of determining whether a land use change tax is to be assessed under section 3757 of this chapter, the construction of any building, road, or other structure, or any mining, excavation, or landfill activity.

(B) “Development” also means the subdivision of a parcel of land into two or more parcels, regardless of whether a change in use actually occurs, where one or more of the resulting parcels contains less than 25 acres each; but if subdivision is solely the result of a transfer to one or more of a spouse, ex-spouse in a divorce settlement, parent, grandparent, child, grandchild, niece, nephew, or sibling of the transferor, or to the surviving spouse of any of the foregoing, then “development” shall not apply to any portion of the newly created parcel or parcels that qualify for enrollment and for which, within 30 days following the transfer, each transferee or transferor applies for reenrollment in the Use Value Appraisal Program.

(C) “Development” also means the cutting of timber on property appraised under this chapter at use value in a manner contrary to a forest or conservation management plan as provided for in subsection 3755(b) of this title during the remaining term of the plan, or contrary to the minimum acceptable standards for forest management if the plan has expired; or a change in the parcel or use of the parcel in violation of the conservation management standards established by the Commissioner of Forests, Parks and Recreation.

(D) “Development” also means notification of the Director by the Secretary of Agriculture, Food and Markets under section 3756 of this title that the owner or operator of agricultural land or a farm building is violating the water quality requirements of 6 V.S.A. chapter 215 or is failing to comply with the terms of an order issued under 6 V.S.A. chapter 215, subchapter 10.

(E) The term “development” does not include the construction, reconstruction, structural alteration, relocation, or enlargement of any building, road, or other structure for farming, logging, forestry, or conservation purposes, but shall include the subsequent commencement of a use of that building, road, or structure for other than farming, logging, or forestry purposes.

(F) The term “development” shall not include the location of any solar generation facility that is, in the aggregate, on 0.1 of an acre of land or less, provided that the underlying land qualifies under this chapter as agricultural land or open land that qualifies as managed forestland in accordance with standards established by the Commissioner of Forests, Parks and Recreation.

(6) “Director” means the Director of the Division of Property Valuation and Review created by 3 V.S.A. § 2289.

(7) “Farmer” means a person:

(A) who earns at least one-half of the farmer's annual gross income from the business of farming as that term is defined in Regulation 1.175-3 issued under the Internal Revenue Code of 1986; or

(B)(i) who produces farm crops that are processed in a farm facility situated on land enrolled by the farmer in a use value appraisal program or on a housesite adjoining the enrolled land;

(ii) whose gross income from the sale of the processed farm products pursuant to subdivision (i) of this subdivision (B), when added to other gross income from the business of farming as used in subdivision (A) of this subdivision (7), equals at least one-half of the farmer's annual gross income; and

(iii) who produces on the farm a minimum of 75 percent of the farm crops processed in the farm facility.

(C) The Agency of Agriculture, Food and Markets shall assist the Director in making determinations of eligibility pursuant to subdivision (B) of this subdivision (7).

(8) “Housesite” means the two acres of land surrounding a dwelling. More than one dwelling may share the same housesite, provided the dwellings are contained within a two-acre area.

(9) “Managed forestland” means:

(A) Any land, exclusive of any house site, that is at least 25 acres in size and that is under active long-term forest management for the purpose of growing and harvesting repeated forest crops or attaining old forest values and functions in accordance with minimum acceptable standards for forest management. Such land may include the following in accordance with minimum acceptable standards for forest management and as approved by the Commissioner:

(i) eligible ecologically significant treatment areas; or

(ii) reserve forestland; or

(B) Any land, exclusive of any house site, that is:

(i) certified under 10 V.S.A. § 6306(b);

(ii) owned by an organization that was certified by the Commissioner of Taxes as a qualified organization as defined in 10 V.S.A. § 6301a and for at least five years preceding its certification was determined by the Internal Revenue Service to qualify as a Section 501(c)(3) organization that is not a private foundation as defined in 26 U.S.C. § 509(a); and

(iii) under active conservation management in accord with standards established by the Commissioner of Forests, Parks and Recreation.

(10) “Owner” means the person who is the owner of any land or the lessee under a perpetual lease as defined in subsection 3610(a) of this title, provided the term of the lease is for a minimum of 999 years exclusive of renewals. When enrolled land is mortgaged, the mortgagor shall be deemed the owner of the land for the purposes of this subchapter until the mortgagee takes possession, either by voluntary act of the mortgagor or foreclosure, after which the mortgagee shall be deemed the owner.

(11) “Person” means any individual, firm, corporation, partnership, or other form of organization or group of individuals.

(12) “Use value appraisal” means, with respect to land, the price per acre that the land would command if it were required to remain henceforth in agricultural or forest use, as determined in accordance with the terms and provisions of this subchapter. With respect to farm buildings, “use value appraisal” means zero percent of fair market value.

(13) “Minimum acceptable standards for forest management” refer to certain standards established by the Commissioner of Forests, Parks and Recreation.

(14) “Farm buildings” means all farm buildings and other farm improvements that are actively used by a farmer as part of a farming operation, are owned by a farmer or leased to a farmer under a written lease for a term of three years or more, and are situated on land that is enrolled in a use value appraisal program or on a housesite adjoining enrolled land. “Farm buildings” shall include up to $100,000.00 of the value of a farm facility processing farm crops, a minimum of 75 percent of which are produced on the farm and shall not include any dwelling, other than a dwelling in use during the prior 12 months exclusively to house one or more farm employees, as defined in 9 V.S.A. § 4469a, and their families, as a nonmonetary benefit of the farm employment. This subdivision shall not affect the application of the definition of “farming” in 10 V.S.A. § 6001(22) or the definition of “farm structure” in 24 V.S.A. § 4413(d)(1).

(15) “Active use” of agricultural land includes that portion of otherwise eligible land that is enrolled in a Conservation Reserve Enhancement Program for agricultural lands through a contract with the State or federal government.

(16) “Ecologically significant treatment areas” means lands within a parcel of managed forestland that will be managed using protective or conservation management strategies and are not required to be managed for timber, including old forests; State-significant natural communities; rare, threatened, and endangered species; riparian areas; forested wetlands; and vernal pools.

(17) “Reserve forestland” means land that is managed for the purpose of attaining old forest values and functions in accordance with minimum acceptable standards for forest management and as approved by the Commissioner of Forests, Parks and Recreation. On parcels of up to 100 acres, 50 percent or more of the enrolled parcel acres shall be composed of significant and sensitive conditions in accordance with the minimum acceptable standards established by the Commissioner. On parcels of 100 acres or more, 30 percent of the enrolled parcel acres shall be composed of significant and sensitive conditions in accordance with the minimum acceptable standards established by the Commissioner.
32 V.S.A. § 1513 — VT Code / Title 32 / Chapter 17 / Section 1513
§ 1513. Excused jurors
Status: in_force

When jurors are excused to a day certain or subject to call, they shall be allowed per diem only for time actually and necessarily spent in going to and returning from their homes and for mileage. The clerk of the court shall record the name of jurors thus excused, and compute their debentures in accordance herewith.
32 V.S.A. § 1271 — VT Code / Title 32 / Chapter 15 / Section 1271
§ 1271. Fair notice
Status: in_force

Employees as defined by subsection 1020(a) of this title who fill permanent positions, have been continuously employed more than six months, and whose employment is otherwise in good standing shall be provided with fair notice of separation from a position from the Governor or the Governor-Elect. Fair notice shall be no greater than that provided to classified employees. For the purpose of this section, fair notice shall be at least 30 days. The Governor may provide pay in lieu of notice for a maximum of 30 days.
32 V.S.A. § 6066a — VT Code / Title 32 / Chapter 154 / Section 6066a
§ 6066a. Determination of property tax credit [Effective until contingency met; see also 32 @ chapter 154 effective July 1, 2028 if contingency met, set out below]
Status: repealed

(a) Annually, the Commissioner shall determine the property tax credit amount under section 6066 of this title, related to a homestead owned by the claimant, based on the prior taxable year's income and crediting property taxes paid in the prior year. The Commissioner shall notify the municipality in which the housesite is located of the amount of the property tax credit for the claimant for homestead property tax liabilities on a monthly basis. The tax credit of a claimant who was assessed property tax by a town that revised the dates of its fiscal year, however, is the excess of the property tax that was assessed in the last 12 months of the revised fiscal year, over the adjusted property tax of the claimant for the revised fiscal year, as determined under section 6066 of this title, related to a homestead owned by the claimant.

(b) The Commissioner shall include in the total property tax credit amount determined under subsection (a) of this section, for credit to the taxpayer for homestead property tax liabilities, any income tax overpayment remaining after allocation under section 3112 of this title and setoff under section 5934 of this title, which the taxpayer has directed to be used for payment of property taxes.

(c) The Commissioner shall notify the municipality of any claim and refund amounts unresolved by November 1 at the time of final resolution, including adjudication, if any; provided, however, that towns will not be notified of any additional credit amounts after November 1 of the claim year, and such amounts shall be paid to the claimant by the Commissioner.

(d) [Repealed.]

(e) At the time of notice to the municipality, the Commissioner shall notify the taxpayer of the property tax credit amount determined under subdivision 6066(a)(1) of this title, the amount determined under subdivision 6066(a)(3) of this title, any additional credit amounts due the homestead owner under section 6066 of this title, the amount of income tax refund, if any, allocated to payment of homestead property tax liabilities, and any late-claim reduction amount.

(f)(1) For taxpayers and amounts stated in the notice to towns on or before July 1, municipalities shall create and send to taxpayers a homestead property tax bill, instead of the bill required under subdivision 5402(b)(1) of this title, providing the total amount allocated to payment of homestead education property tax liabilities and notice of the balance due. Nothing in this subdivision, however, shall be interpreted as altering the requirement under subdivision 5402(b)(2) of this title that the statewide education homestead tax be billed in a manner that is stated clearly and separately from any other tax. Municipalities shall apply the amount allocated under this chapter to current year property taxes in equal amounts to each of the taxpayers' property tax installments that include education taxes. Notwithstanding section 4772 of this title, if a town issues a corrected bill as a result of the notice sent by the Commissioner under subsection (a) of this section, issuance of the corrected new bill does not extend the time for payment of the original bill nor relieve the taxpayer of any interest or penalties associated with the original bill. If the corrected bill is less than the original bill, and there are also no unpaid current year taxes, interest, or penalties, and no past year delinquent taxes or penalties and interest charges, any overpayment shall be reflected on the corrected tax bill and refunded to the taxpayer.

(2) For property tax credit amounts for which municipalities receive notice after November 1, municipalities shall issue a new homestead property tax bill with notice to the taxpayer of the total amount allocated to payment of homestead property tax liabilities and notice of the balance due.

(3) The property tax credit amount determined for the taxpayer shall be allocated first to current year property tax on the homestead parcel, next to current-year homestead parcel penalties and interest, next to any prior year homestead parcel penalties and interest, and last to any prior year property tax on the homestead parcel. No credit shall be allocated to a property tax liability for any year after the year for which the claim or refund allocation was filed. No municipal tax-reduction incentive for early payment of taxes shall apply to any amount allocated to the property tax bill under this chapter.

(4) If the property tax credit amount as described in subsection (e) of this section exceeds the property tax, penalties, and interest due for the current and all prior years, the municipality shall refund the excess to the taxpayer, without interest, within 20 days of the first date upon which taxes become due and payable or 20 days after notification of the credit amount by the Commissioner of Taxes, whichever is later.

(g) The Commissioner of Taxes shall pay monthly to each municipality the amount of property tax credit of which the municipality was last notified related to municipal property tax on homesteads within that municipality, as determined by the Commissioner of Taxes.

(a) Annually, the Commissioner shall determine the homestead property tax exemption and the municipal property tax credit amount under section 6066 of this title, related to a homestead owned by the claimant, based on the prior taxable year's income and for the municipal property tax credit, crediting property taxes paid in the prior year, and for the homestead property tax exemption, exempting the housesite value in the claim year. The Commissioner shall notify the municipality in which the housesite is located of the amount of the homestead property tax exemption and municipal property tax credit for the claimant for property tax liabilities on a monthly basis. The municipal property tax credit of a claimant who was assessed property tax by a town that revised the dates of its fiscal year, however, is the excess of the property tax that was assessed in the last 12 months of the revised fiscal year, over the adjusted property tax of the claimant for the revised fiscal year, as determined under section 6066 of this title, related to a homestead owned by the claimant.

(b) The Commissioner shall include in the total homestead property tax exemption and municipal property tax credit amount determined under subsection (a) of this section, for credit to the taxpayer for statewide education property tax and supplemental district spending tax liabilities, any income tax overpayment remaining after allocation under section 3112 of this title and setoff under section 5934 of this title, which the taxpayer has directed to be used for payment of property taxes.

(c) The Commissioner shall notify the municipality of any claim and refund amounts unresolved by November 1 at the time of final resolution, including adjudication, if any; provided, however, that towns will not be notified of any additional credit amounts after November 1 of the claim year, and such amounts shall be paid to the claimant by the Commissioner.

(d) [Repealed.]

(e) At the time of notice to the municipality, the Commissioner shall notify the taxpayer of the homestead property tax exemption amount determined under subdivision 6066(a)(1) of this title; any municipal property credit amount due the homestead owner under subdivision 6066(a)(2) of this title; the amount of income tax refund, if any, allocated to payment of statewide education property tax liabilities; and any late-claim reduction amount.

(f)(1) For taxpayers and amounts stated in the notice to towns on or before July 1, municipalities shall create and send to taxpayers a property tax bill, instead of the bill required under subdivision 5402(b)(1) of this title, providing the total amount allocated to payment of statewide education property tax liabilities and notice of the balance due. Municipalities shall apply the amount of the homestead property tax exemption allocated under this chapter to current year property taxes in equal amounts to each of the taxpayers' property tax installments that include education taxes and the amount of the municipal property tax credit allocated under this chapter to current year municipal property taxes in equal amounts to each of the taxpayers' property tax installments that include municipal taxes. Notwithstanding section 4772 of this title, if a town issues a corrected bill as a result of the notice sent by the Commissioner under subsection (a) of this section, issuance of the corrected new bill does not extend the time for payment of the original bill nor relieve the taxpayer of any interest or penalties associated with the original bill. If the corrected bill is less than the original bill, and there are also no unpaid current year taxes, interest, or penalties, and no past year delinquent taxes or penalties and interest charges, any overpayment shall be reflected on the corrected tax bill and refunded to the taxpayer.

(2) For homestead property tax exemption and municipal property tax credit amounts for which municipalities receive notice after November 1, municipalities shall issue a new property tax bill with notice to the taxpayer of the total amount allocated to payment of property tax liabilities and notice of the balance due.

(3) The homestead property tax exemption and municipal property tax credit amount determined for the taxpayer shall be allocated first to current year housesite value and property tax on the homestead parcel, next to current-year homestead parcel penalties and interest, next to any prior year homestead parcel penalties and interest, and last to any prior year housesite value and property tax on the homestead parcel. No homestead property tax exemption or municipal credit shall be allocated to a housesite value or property tax liability for any year after the year for which the claim or refund allocation was filed. No municipal tax-reduction incentive for early payment of taxes shall apply to any amount allocated to the property tax bill under this chapter.

(4) If the homestead property tax exemption or the municipal property tax credit amount as described in subsection (e) of this section exceeds the property tax, penalties, and interest due for the current and all prior years, the municipality shall refund the excess to the taxpayer, without interest, within 20 days of the first date upon which taxes become due and payable or 20 days after notification of the exemption or credit amount by the Commissioner of Taxes, whichever is later.

(g) The Commissioner of Taxes shall pay monthly to each municipality the amount of municipal property tax credit of which the municipality was last notified related to municipal property tax on homesteads within that municipality, as determined by the Commissioner of Taxes.
32 V.S.A. § 3416 — VT Code / Title 32 / Chapter 121 / Section 3416
§ 3416. Regional assessment districts; establishment [Effective January 1, 2029]
Status: in_force

(a) There are hereby established 12 regional assessment districts, whose member municipalities shall fully and jointly reappraise their grand lists every six years pursuant to subsection 3417(b) of this subchapter. Member municipalities shall contract jointly with one or more third parties to conduct reappraisals.

(b) Each county shall constitute one regional assessment district, except that Franklin and Grand Isle Counties shall constitute one district and Essex and Orleans Counties shall constitute one district.
32 V.S.A. § 9816 — VT Code / Title 32 / Chapter 233 / Section 9816
§ 9816. Suspension or revocation of certificates; appeal
Status: in_force

(a) The Commissioner may, after notice and hearing, suspend or revoke the license of any person required to collect the tax or may refuse to issue or renew any registration for failure to comply with this chapter or with any pertinent rules adopted under this chapter.

(b) Any person required to collect the tax aggrieved by a suspension, revocation, or refusal may appeal to any Superior judge within 10 days after written notice of the suspension, revocation, or refusal has been mailed or delivered to the person. The Superior judge or another Superior judge designated by the Chief Superior Judge shall hear the appeal immediately.

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

(d) On an appeal from the refusal of the Commissioner to issue or renew a certificate of authority, the Commissioner shall issue or renew the registration during the pendency of the appeal if the bond under subsection (c) of this section is filed.

(e) Upon suspension or revocation, or in the case of an unregistered business, the Commissioner may cause to be posted, at every public entrance of the vendor's premises, a notice identifying the vendor and the location and informing the public that the vendor has no certificate or the certificate has been suspended or revoked, as the case may be, and that no retail sales or amusement charges may be made at that location. No person shall cover or deface the posted notice, and the posted notice shall not be removed until the certificate is reinstated, or a new certificate is issued for the location, or removal is otherwise authorized by the Commissioner. Whoever violates the terms of this subsection shall be assessed a penalty of $500.00, and the Commissioner shall give notice of such assessment and make demand for payment.
32 V.S.A. § 9614 — VT Code / Title 32 / Chapter 231 / Section 9614
§ 9614. Taxes as personal debt to State
Status: in_force

(a) All taxes required to be paid under this chapter and all increases, interest, and penalty thereon that become due and payable to the Commissioner shall constitute 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.

(b) Action may be brought by the Attorney General at the instance of the Commissioner in the name of the State to recover the amount of taxes, penalties, and interest due from such person, provided the action is brought within six years after the same are due. The action shall be returnable in the county where the person resides, if a resident of the State, and if a nonresident, the action shall be returnable to the County of Washington. The limitation of six years in this section shall not apply to a suit to collect taxes, penalties, interest, and costs when the person filed a fraudulent return or failed to file a return when the same was due.
32 V.S.A. § 3621 — VT Code / Title 32 / Chapter 123 / Section 3621
§ 3621. Petroleum and natural gas infrastructure
Status: in_force

For purposes of the statewide education property tax in chapter 135 of this title, the Director shall determine the appraised value of all property and fixtures composing and underlying a petroleum or natural gas facility, petroleum or natural gas transmission line, or petroleum or natural gas distribution line located entirely within this State. The Director shall value such property at its fair market value, an assessment it shall reach by the cost approach to value by employing an actual cost-based methodology, adjusting that actual cost using a cost factor from industry-specific inflation indexes, and depreciating the resulting present cost using a depreciation schedule based on the property's estimated remaining life; provided, however, that after the property has been depreciated to 30 percent of its present cost or less, exclusive of salvage value, the property shall be appraised at 30 percent of its cost. The Director shall inform the local assessing officials of his or her appraised value under this section on or before May 1 of each year, and the local assessing officials shall use the Director's appraised value for purposes of assessing and collecting the statewide education property tax under chapter 135 of this title.
32 V.S.A. § 1559 — VT Code / Title 32 / Chapter 17 / Section 1559
§ 1559. Compensation of law enforcement officers for attendance at proceedings
Status: in_force

(a) No full time State Police officer, municipal police officer, game warden, or other State employee shall be paid or accept any compensation as a witness in any civil or criminal proceeding to which the State is a party.

(b) In any civil proceeding in the State in which a full time State Police officer, municipal police officer, game warden, or other State employee is subpoenaed as a witness either because of his or her expert knowledge with regard to his or her employment area or because of his or her past official actions, the fees due him or her as a witness shall be paid by the party summoning the witness to the clerk of the court to be paid to the State, the county, or the municipality, depending upon which governmental unit employs the individual.

(c) These persons shall be compensated for such attendance by their employer according to the terms of their employment.
32 V.S.A. § 3005 — VT Code / Title 32 / Chapter 101 / Section 3005
§ 3005. Temporary removal
Status: in_force

The residence of a person for the purpose of taxation shall not be changed by a temporary removal from a town to avoid taxation.
32 V.S.A. § 7908 — VT Code / Title 32 / Chapter 207 / Section 7908
§ 7908. Statutory purpose
Status: in_force

The statutory purpose of the exemption for cannabis and cannabis products sold by any dispensary as authorized under 7 V.S.A. chapter 37 in subdivision 7902(d)(2) of this title is to lower the cost of medical products in order to support the health and welfare of Vermont residents.
32 V.S.A. § 7785 — VT Code / Title 32 / Chapter 205 / Section 7785
§ 7785. Monthly report
Status: in_force

Each licensed wholesale dealer shall file with the Commissioner, on or before the 15th day of each month, a report for the calendar month immediately preceding, in a form prescribed by the Commissioner, showing the amount and source of cigarettes acquired; the amount of stamps purchased; a list identifying the brand families of a tobacco product manufacturer, as that term is defined in 33 V.S.A. chapter 19, subchapters 1A and 1B; the total number of cigarettes upon which stamps were affixed or, in the case of roll-your-own tobacco, the equivalent stick count, as determined by the formula set forth in 33 V.S.A. chapter 19, subchapter 1A, upon which the applicable tax was paid; and such other information as the Commissioner may require.