32 V.S.A. § 605 — VT Code / Title 32 / Chapter 7 / Section 605
§ 605. Consolidated Executive Branch annual fee report and request
Status: repealed

(a) The Governor shall, not later than the third Tuesday of every annual legislative session, submit a consolidated Executive Branch fee report and request to the General Assembly, which shall accompany the Governor's annual budget report and request submitted to the General Assembly as required by section 306 of this title. The content of each annual report and request for fees concerning State agency public records maintained pursuant to 1 V.S.A. chapter 5, subchapter 3 shall be prepared by the Secretary of State, who shall base all recommended fee amounts on “actual cost.” The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the report to be made under this section.

(b) Fee reports shall be made as follows:

(1) A report covering all fees in existence on the prior July 1 within the areas of government identified by the Department of Finance and Management accounting system as “general government,” “labor,” “general education,” “commerce and community development,” and “transportation” shall be submitted by the third Tuesday of the legislative session beginning in 2011 and every three years thereafter.

(2) A report covering all fees in existence on the prior July 1 within the “human services” and “natural resources” areas of government shall be submitted by the third Tuesday of the legislative session of 2012 and every three years thereafter.

(3) A report covering all fees in existence on the prior July 1 within the “protection to persons and property” area of government shall be submitted by the third Tuesday of the legislative session of 2013 and every three years thereafter.

(c) A fee report shall contain for each fee in existence on the preceding July 1:

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

(2) its current rate or amount and the date this was last set or adjusted by the General Assembly or by the Joint Fiscal Committee;

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

(4) the revenues derived from it in each of the two previous fiscal years; and

(5) whether the Governor recommends the fee be altered, reauthorized, or terminated.

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

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

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

(A) the relationship between the revenue to be raised by the fee or change in the fee and the cost or change in the cost of the service, product, or regulatory function supported by the fee, with costs construed pursuant to subdivision 603(2) of this title;

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

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

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

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

(F) other considerations.

(3) Designate, or redesignate, the fund into which revenue from a fee is to be deposited.

(e) As used in the review and reports, a “fee” shall mean any source of State revenue classified by the Department of Finance and Management Accounting System as “fees,” “business licenses,” “nonbusiness licenses,” and “fines and penalties.” In addition, the Department of Finance and Management shall identify any of the other State revenue sources that function in fact as a “fee” and reclassify them as fees.

(f) [Repealed.]
32 V.S.A. § 7772 — VT Code / Title 32 / Chapter 205 / Section 7772
§ 7772. Form and sale of stamps
Status: in_force

(a) The Commissioner shall secure stamps of such designs and denominations as he or she shall prescribe to be affixed to packages of cigarettes as evidence of the payment to the tax imposed by this chapter. The Commissioner shall sell such stamps to licensed wholesale dealers at a discount of two and three-tenths percent of their face value for payment at time of sale.

(b) At the purchaser's request, the Commissioner may sell stamps to be affixed to packages of cigarettes as evidence of the payment to the tax imposed by this chapter to licensed wholesale dealers for payment within 10 days, at a discount of one and five-tenths percent of their face value if timely paid. In determining whether to sell stamps for payment within 10 days, the Commissioner shall consider the credit history of the dealer and the filing and payment history, with respect to any tax administered by the Commissioner, of the dealer or any individual, corporation, partnership, or other legal entity with which the dealer is or was associated as principal, partner, officer, director, employee, agent, or incorporator.

(c) The Commissioner shall keep accurate records of all stamps sold to each wholesale dealer and shall pay over all receipts from the sale of stamps to the State Treasurer.
32 V.S.A. § 1591 — VT Code / Title 32 / Chapter 17 / Section 1591
§ 1591. Sheriffs and other officers
Status: in_force

There shall be paid to sheriffs' departments and constables in civil causes and to sheriffs, deputy sheriffs, and constables for the transportation and care of prisoners, juveniles, and patients with a mental condition or psychiatric disability the following fees:

(1) Civil process:

(A) For serving each process, the fees shall be as follows:

(i) $10.00 for each reading or copy in which the officer is directed to make an arrest;

(ii) $75.00 upon presentation of each return of service for the service of papers relating to divorce, annulments, separations, or support complaints;

(iii) $75.00 upon presentation of each return of service for the service of papers relating to civil suits except as provided in subdivision (vii) of this subdivision (1)(A);

(iv) $75.00 upon presentation of each return of service for the service of a subpoena and shall be limited to that one fee for each return of service;

(v) for each arrest, $15.00;

(vi) for taking bail, $15.00;

(vii) on levy of execution or order of foreclosure: for each mile of actual travel in making a demand, sale, or adjournment, the rate allowed State employees under the terms of the prevailing contract between the State and the Vermont State Employees' Association, Inc.; for making demand, $15.00 for posting notices, $15.00 each, and the rate per mile allowed State employees under the terms of the prevailing contract between the State and the Vermont State Employees' Association, Inc. for each mile of necessary travel; for notice of continuance, $15.00;

(viii) for sale on each execution, or order of foreclosure amounting to $350.00, or under, 10 percent thereof, with a minimum fee of $35.00 and up to an additional two percent on amounts exceeding $350.00; for each deed of land sold on execution or order of foreclosure, $100.00; for return on execution or report of sale on foreclosure, $15.00, and the additional amount required to be paid the town clerk; be allowed reasonable attorney's fees of drawing the deed of sale to the purchaser and for drawing the Vermont property tax return form connected therewith, and shall be allowed the fees and recording costs in connection with the procuring and recording of any necessary certified copies, orders, certificates, and reports of sale connected with the execution or foreclosure sales; and

(ix) for securing property attached on mesne process, a sheriff or other officer shall be allowed a reasonable sum as fees, subject to the provision and allowance of the court.

(B) For each mile of actual travel in the necessary performance of duty in civil matters, the rate allowed State employees under the terms of the prevailing contract between the State and the Vermont State Employees' Association, Inc.

(C) All civil process to be served by a sheriff or deputy sheriff shall be directed to their respective sheriff's department for service. The sheriff shall assign civil process to personnel within the department to ensure that process is completed in a timely and orderly manner. All payments for service of civil process shall be made to the sheriff's department. A sheriff or deputy sheriff shall not be entitled to fees paid for service of process nor shall a sheriff receive fees or payment in lieu of fees for civil process, except payment for actual and necessary expenses. A sheriff may appoint deputy sheriffs and establish compensation for service of civil process.

(D) The Executive Director of the Department of State's Attorneys and Sheriffs shall develop a uniform reporting system to reflect:

(i) civil process received by a sheriff's department;

(ii) payments made to a sheriff's department for service, including fees and reimbursements;

(iii) payments made by the sheriff's department to deputy sheriffs for serving process; and

(iv) disbursements for other necessary expenses.

(E) Quarterly, 15 percent of the gross civil process fees received by a sheriff's department or constable during that quarter shall be forwarded to the State Treasurer for deposit in the State's General Fund.

(2) For the transportation and care of prisoners, juveniles, and patients with a mental condition or psychiatric disability:

(A) For necessary assistance in arresting or transporting prisoners, juveniles, or persons with mental illness, the State's Attorneys and Sheriffs Executive Director shall annually set the per hour chargeable rate for each deputy sheriff or assistant so required to assist in the transport. The Executive Director shall consult with the Sheriffs Association before setting the per hour chargeable rate. The sheriff shall provide the documentation required by the Department. The deputy sheriff or assistant shall not receive compensation under this subdivision if otherwise compensated from any other funding source for the same hours during which such transportation is performed.

(B) For board and keeping, such sum as is actually expended shall be allowed for each prisoner when in charge of an officer who cannot reasonably place the prisoner in a jail or lockup for safekeeping.

(C) For each mile of actual travel, for transporting prisoners, juveniles, and patients with a mental condition or psychiatric disability:

(i) $0.05 more per mile than the rate allowed State employees under the terms of the prevailing contract between the State and the Vermont State Employees' Association, Inc.; or

(ii) $0.20 more per mile than the rate allowed State employees under the terms of the prevailing contract between the State and the Vermont State Employees' Association, Inc. when four or more prisoners, juveniles, or patients receiving mental health services are transported in a single vehicle designed to carry six or more passengers in addition to the driver.

(D) The amount actually awarded under chapter 13, subchapter 2 of this title in a small claims proceeding pursuant to 12 V.S.A. chapter 187 for which the law enforcement personnel or agency have not otherwise been compensated from insurance or other source for damages caused to a law enforcement agency's vehicle or to a law enforcement officer's personal vehicle by a prisoner, juvenile, or mental health patient while being transported by the officer in the performance of the officer's duty.
32 V.S.A. § 5913 — VT Code / Title 32 / Chapter 151 / Section 5913
§ 5913. Part-year residence
Status: in_force

For purposes of this subchapter, if a shareholder of an S corporation is both a resident and nonresident of Vermont during any taxable period, the shareholder's pro rata share of the S corporation's income attributable to Vermont and income not attributable to Vermont for the taxable period shall be further prorated between the shareholder's periods of residence and nonresidence during the taxable period, in accordance with the number of days in each period.
32 V.S.A. § 4671 — VT Code / Title 32 / Chapter 133 / Section 4671
§ 4671. Delivery of tax bill to successor
Status: in_force

At the expiration of his or her term of office or when a collector removes from the town or other municipality for which he or she was appointed or elected, while a tax bill committed to him or her is uncollected in whole or in part, he or she shall lodge immediately with the treasurer of such municipality such tax bill and the monies collected thereon. If such collector dies or is placed under guardianship, his or her administrator, executor, or guardian shall perform the same duties on demand by the selectboard, trustees of a village, or city council. Such tax bill shall be audited and reissued to the succeeding collector of taxes, who shall receive the same and give his or her receipt therefor.
32 V.S.A. § 582 — VT Code / Title 32 / Chapter 7 / Section 582
§ 582. Sale of meals; revolving fund
Status: in_force

Superintendents of institutions in the Departments of Corrections and of Mental Health and the Vermont Veterans' Home may sell meals prepared under their food service programs to employees, officials, visitors, and other necessary persons participating in institutional programs. Rates for meals and food issue sold shall be reasonably related to costs. Proceeds from these sales may be deposited to a separate special fund for each institution and may be used for food supplies.
32 V.S.A. § 5405 — VT Code / Title 32 / Chapter 135 / Section 5405
§ 5405. Determination of equalized education property tax grand list and coefficient of dispersion
Status: in_force

(a) Annually, on or before April 1, the Commissioner shall determine the equalized education property tax grand list and coefficient of dispersion for each municipality in the State; provided, however, that for purposes of equalizing grand lists pursuant to this section, the equalized education property tax grand list of a municipality that establishes a tax increment financing district shall include the fair market value of the property in the district and not the original taxable value of the property, and further provided that the unified towns and gores of Essex County may be treated as one municipality for the purpose of determining an equalized education property grand list and a coefficient of dispersion, if the Director determines that all such entities have a uniform appraisal schedule and uniform appraisal practices.

(b) The sum of all municipal equalized education property tax grand lists shall be the equalized education property tax grand list for the State.

(c) In determining the fair market value of property that is required to be listed at fair market value, the Commissioner shall take into consideration those factors required by section 3481 of this title. The Commissioner shall value property as of April 1 preceding the determination and shall take account of all homestead declaration information available before October 1 each year.

(d) Any determination of fair market value made by the Commissioner under this section shall be based upon such methods as, in the judgment of the Commissioner and in view of the resources available for that purpose, shall be appropriate to support that determination. If the common level of appraisal is calculated using the weighted mean of ratios, any outlier shall be carefully reviewed and deleted if it will significantly affect the weighted mean, particularly if the outlier is a high-value property.

(e) Individual appraisals performed by the Division of Property Valuation and Review may be used to supplement actual sales when necessary to obtain a representative sample.

(f) Within the limits of the resources available for that purpose, the Commissioner may employ such individuals, whether on a permanent, temporary, or contractual basis, as shall be necessary, in the judgment of the Commissioner, to aid in the performance of duties under this section. The Commissioner shall pay each municipality the sum of $1.00 per grand list parcel in the municipality for services provided to the Commissioner in connection with the performance of duties under this section. Each municipality shall deposit payments received under this subsection into a special fund that shall be used to support the preparation of the education property tax grand list.

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

(g) The Commissioner shall provide to municipalities for the front of property tax bills the district homestead property tax rate before equalization, the nonresidential tax rate before equalization, and the calculation process that creates the equalized homestead and nonhomestead tax rates. The Commissioner shall further provide to municipalities for the back of property tax bills an explanation of the common level of appraisal, including its origin and purpose.

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

(g) The Commissioner shall provide to municipalities for the front of property tax bills the statewide education tax rate before equalization and the calculation process that creates the equalized homestead and nonhomestead tax rates. The Commissioner shall further provide to municipalities for the back of property tax bills an explanation of the common level of appraisal, including its origin and purpose.
32 V.S.A. § 9608 — VT Code / Title 32 / Chapter 231 / Section 9608
§ 9608. Prohibition against certain recordings
Status: in_force

(a) Except as to transfers that are exempt pursuant to subdivision 9603(17) of this title, no town clerk shall record, or receive for recording, any deed or document evidencing the transfer or acquisition of a direct or indirect controlling interest in any person with title to property to which is not attached a properly executed transfer tax return, complete and regular on its face, and a certificate in the form prescribed by the Land Use Review Board and the Commissioner of Taxes that the conveyance of the real property and any development thereon by the seller is in compliance with or exempt from the provisions of 10 V.S.A. chapter 151. The certificate shall indicate whether or not the conveyance creates the partition or division of land. If the conveyance creates a partition or division of land, there shall be appended the current “Act 250 Disclosure Statement” required by 10 V.S.A. § 6007. A town clerk who violates this section shall be fined $50.00 for the first such offense and $100.00 for each subsequent offense. A person who purposely or knowingly falsifies any statement contained in the certificate required is punishable by fine of not more than $500.00 or imprisonment for not more than one year, or both.

(b) A person who makes a false certification under this section shall be liable for damages caused by that false certification, in addition to any existing liability created under the common law.
32 V.S.A. § 1712 — VT Code / Title 32 / Chapter 17 / Section 1712
§ 1712. Town clerks
Status: repealed

Town clerks shall receive the following fees for issuing marriage licenses and vital event certificates:

(1) For issuing and recording a civil marriage license, $80.00 to be paid by the applicant, $15.00 of which sum shall be retained by the town clerk as a fee, $50.00 of which shall be deposited in the Domestic and Sexual Violence Special Fund created by 13 V.S.A. § 5360, and $15.00 of which sum shall be paid by the town clerk to the State Treasurer in a return filed quarterly upon forms furnished by the State Treasurer and specifying all fees received by the town clerk during the quarter. Such quarterly period shall be as of the first day of January, April, July, and October.

(2)-(4) [Repealed.]

(5) Fees for vital event certificates shall be charged as specified in 18 V.S.A. § 5017.
32 V.S.A. § 933 — VT Code / Title 32 / Chapter 13 / Section 933
§ 933. Hearing
Status: in_force

(a) Notwithstanding 12 V.S.A. § 5535, claims to the Small Claims Court brought under this subchapter shall be decided by the court with no jury. An appeal from the decision of the Small Claims Court shall be in accordance with provisions of 12 V.S.A. § 5538.

(b) The Small Claims Court shall decide a claim filed under this subchapter by an inmate of a correctional facility on the basis of affidavits of the parties and testimony by telephone; or the court may in its discretion request additional evidence to decide such claims.

(c) Upon award of damages by the Small Claims Court, the Commissioner of Finance and Management shall issue a warrant for the amount, the acceptance of which shall be a full discharge of all claims against the State arising out of the matters involved in the award.
32 V.S.A. § 7486 — VT Code / Title 32 / Chapter 190 / Section 7486
§ 7486. Time limitation on notices of deficiency and assessment of penalty and interest
Status: in_force

(a) The Commissioner may notify a taxpayer of a deficiency with respect to the payment of any tax liability, or assess a penalty or interest with respect thereto, in accordance with sections 3202 and 3203 of this title, at any time within three years after the date that tax liability was originally required to be paid under this chapter.

(b) Notwithstanding subsection (a) of this section:

(1) if the taxpayer fails to file a proper return with respect to any tax liability at the time prescribed for its filing, the notification or assessment may be made at any time before the end of three years after the taxpayer files such a return;

(2) if the deficiency is caused by reason of fraud or the willful intent of the taxpayer to defeat or evade this chapter, the notification or assessment may be made at any time;

(3) if the notice of deficiency or assessment is founded upon an assertion or determination by the United States that the taxable gifts or estate, or estate or gift tax liability of the taxpayer under the laws of the United States, is greater than such amount reported on any return of the taxpayer filed under the laws of the United States, the notification or assessment under sections 3202 and 3203 of this title may be made within the time prescribed under subsection (a) of this section, or at any time before the expiration of six months after the date the Commissioner is notified, in writing, by the taxpayer or by the United States of the federal assertion or determination, whichever period is the later to expire;

(4) if the taxpayer and the Commissioner agree, the notification or assessment may be made at any time before the date so agreed upon; and

(5) the running of the period of limitations for assessment or collection of any estate tax imposed by this chapter shall be suspended in respect of the estate of a decedent claiming a deduction under 26 U.S.C. § 2055(b)(2) as amended until 30 days after the expiration of the period for assessment or collection of the tax imposed by this chapter on the estate of the surviving spouse.
32 V.S.A. § 5941 — VT Code / Title 32 / Chapter 151 / Section 5941
§ 5941. Procedure for setoff of court judgments
Status: in_force

(a) The court shall include in any judgment a notice that any unpaid amount of a fine, penalty, surcharge, or fee, but not damages, may be certified to the Department for a setoff on the judgment debtor's income tax refund and property tax credit under chapter 154 of this title, and the notice shall explain how the judgment debtor may challenge the certification.

(b) Subsection 5934(c) and section 5936 of this title, relating to the procedure for contesting the debt, shall not apply to a court seeking setoff from a judgment debtor under this subchapter.

(c) Notwithstanding section 502 of this title, the Department may assess against the judgment debtor a collection assistance fee in an amount established pursuant to section 5938 of this title.

(d) If a judgment debtor identified by the court clerk is entitled to a refund, the Department shall retain the collection assistance fee and then transfer to the court in which the judgment was issued an amount equal to the refund owed or the amount unpaid, whichever is less.

(e) The Court Administrator may contract with one or more collection agencies to serve as a claimant agency on behalf of a court for purposes of this subchapter.
32 V.S.A. § 431 — VT Code / Title 32 / Chapter 7 / Section 431
§ 431. Depositories of State funds
Status: in_force

(a) The Treasurer and the Governor shall select the banks in which the funds of the State Treasury shall be deposited. Each agency or department of the State shall be required to obtain the approval of the Treasurer to establish and maintain a bank account of a selected bank as well as develop procedures, approved by the Treasurer, to reconcile a bank account.

(b) The Treasurer is hereby authorized to enter into a pledgee agreement with the Federal Reserve Bank for the purposes of collateralization of account balances through the use of a joint-custody account. The Treasurer is authorized to execute the Federal Reserve Bank's standard form pledgee agreement, including the limitations of liability, limitations of duties, and indemnification contained in the pledgee agreement.
32 V.S.A. § 4111 — VT Code / Title 32 / Chapter 129 / Section 4111
§ 4111. Abstracts of individual lists
Status: in_force

(a) Subject to the provisions of section 4341 of this title, on or before May 5, the listers shall arrange in alphabetical order, in a book or books required by law to be furnished for the abstract of individual lists and the grand lists, the names of the various taxpayers and all the data mentioned in section 4152 of this title. The listed valuation of all real and personal estate shall first be set in the appropriate columns therefor marked “valuation.”

(b) Such books shall also contain a certificate, signed by the listers, that according to their best knowledge, information, and belief they have therein set down the listed valuation of all taxable real and personal estate of each person therein named.

(c) Such book shall contain a notice in writing signed by the listers that the contents thereof will become the grand list of such town and of each person therein named, unless cause to the contrary is shown, and that, on or before May 20, as extended by section 4341 of this title, the listers will meet at some place therein designated by them to hear all grievances and make corrections in such list.

(d) Subject to the provisions of section 4341 of this title, on or before May 5, such book shall be lodged in the office of the town clerk for the inspection of the taxpayers in such town. The town clerk shall endorse thereon the time when the book was so lodged in his or her office. Such book when so lodged shall be the abstract of individual lists.

(e) When the listers return the grand list book to the town clerk, they shall notify by first-class mail, on which postage has been prepaid and that has been addressed to their last known address, all affected persons listed as property owners in the grand list book of any change in the appraised value of such property or any change in the allocation of value to the homestead as defined under subdivision 5401(7) of this title or the housesite as defined under subdivision 6061(11) of this title, and also notify them of the amount of such change and of the time and place fixed in the public notice hereinafter provided for, when persons aggrieved may be heard. No notice shall be required for a change solely to reflect a new use value set by the Current Use Advisory Board or the adjustment of that value by the common level of appraisal. Notices shall be mailed at least 14 days before the time fixed for hearing. Such personal notices shall be given in all towns and cities within the State, anything in the charter of any city to the contrary notwithstanding. At the same time, the listers shall post notices in the town clerk's office and in at least four other public places in the town or, in the case of a city, in such other manner and places as the city charter shall provide, setting forth that they have completed and filed such book as an abstract and the time and place of the meeting for hearing grievances and making corrections. Unless the personal notices required hereby were sent by registered or certified mail, or unless an official certificate of mailing of the same was obtained from the post office, in the case of any controversy subsequently arising, it shall be presumed that the personal notices were not mailed as required.

(f) If the listers discover any error or omission in such abstract, they shall correct the same and shall forthwith give notice thereof in writing by mail, postage prepaid, or by personal delivery to the taxpayer whose list is thus changed, unless such change was made in his or her presence.

(g) A person who feels aggrieved by the action of the listers and desires to be heard by them shall, on or before the day of the grievance meeting, file with them his or her objections in writing and may appear at such grievance meeting in person or by his or her agents or attorneys. No grievance shall be allowed for a change solely to reflect a new use value set by the current use advisory board or the adjustment of that value by the common level of appraisal. Upon the hearing of such grievance, the parties thereto may submit such documentary or sworn evidence as shall be pertinent thereto.

(h) Failure on the part of the listers so to arrange the names of taxpayers in alphabetical order or to perform any of the requirements hereinbefore provided touching the form of the aforesaid abstract of individual lists and grand lists shall not in any manner affect or invalidate the list of any taxpayer, provided it shall contain data which, upon inspection thereof, together with the inventory of the taxpayer, shall disclose taxable property whereon such taxpayer is liable for a tax lawfully laid or assessed.
32 V.S.A. § 4115 — VT Code / Title 32 / Chapter 129 / Section 4115
§ 4115. Notice by listers
Status: in_force

The listers shall attach thereto a notice in writing signed by them setting forth their doings in respect thereto and the time and place at which they will thereafter meet to hear all taxpayers therein named who are aggrieved by any of their actions relating to such abstract thus filed or amended and that, unless cause to the contrary is shown within the time named in such notice, it will become the grand list of the town wherein the same is lodged for the year beginning on the first day of the preceding April. The date so fixed for hearing shall not be less than 15 days from and after the date of such notice.
32 V.S.A. § 8285 — VT Code / Title 32 / Chapter 211 / Section 8285
§ 8285. Defective, insufficient, or invalid appraisals
Status: in_force

When for any cause an appraisal required under the provisions of this article or article 6 of this subchapter is omitted or is found to be defective, insufficient, or invalid, the Director thereupon may make a new appraisal of the property whose appraisal has been so omitted or is defective, insufficient, or invalid. A record of such appraisal on the date thereof shall be made in the manner provided in section 8341 of this title and notice thereof given to the person or corporation specified in section 8343 of this title.
32 V.S.A. § 5830 — VT Code / Title 32 / Chapter 151 / Section 5830
§ 5830. Taxpayer identification numbers; credits
Status: in_force

(a) The Commissioner shall provide a process for an individual to claim the child tax credit or the earned income tax credit, or both, pursuant to subsections 5828b(a) and 5830f(a) of this title when the individual, the individual's spouse, or one or more of the individual's qualifying children does not have a taxpayer identification number. The Commissioner shall not inquire about or record the citizenship and immigration status of an individual, an individual's spouse, or one or more of an individual's qualifying children when an individual claims one or more credits pursuant to this section and subsections 5828b(a) and 5830f(a) of this title.

(b) Upon the Commissioner's request, an individual who claims one or more credits pursuant to subsections 5828b(a) and 5830f(a) of this title shall provide valid documents establishing the identity and income for the taxable year of the individual and, as applicable, the individual's spouse and qualifying children. Upon receiving a valid Social Security number issued by the Social Security Administration, the individual shall notify the Commissioner in the time and manner prescribed by the Commissioner.

(c) All claims submitted and records created pursuant to this section and subsections 5828b(a) and 5830f(a) of this title shall be exempt from public inspection and copying under the Public Records Act 1 V.S.A. § 317(c)(6) and shall be kept confidential as return or return information pursuant to section 3102 of this title.
32 V.S.A. § 983 — VT Code / Title 32 / Chapter 13 / Section 983
§ 983. Confidential registry
Status: in_force

The books of registry held by the State Treasurer or other designated registrar shall be confidential and the information contained in the books of registry shall not be available to the public.
32 V.S.A. § 4797 — VT Code / Title 32 / Chapter 133 / Section 4797
§ 4797. Taxes based on an amended or corrected grand list
Status: in_force

The proper officials in town, village, school, and fire districts, as soon as conveniently may be after a defective or invalid grand list becomes valid pursuant to sections 4262-4264 and 4603 of this title, shall make out and deliver to the treasurer thereof tax bills for all taxes theretofore assessed but not paid. Such unpaid taxes shall become due and payable within the time prescribed by statute provided that time has not theretofore elapsed, otherwise within 30 days from the date of such last named tax bill.
32 V.S.A. § 3303 — VT Code / Title 32 / Chapter 103 / Section 3303
§ 3303. Collection powers and process
Status: in_force

The Collections Unit in collecting debt required under this chapter shall have the following enforcement powers at its disposal:

(1) any enforcement tool available to the referring agency, in the name of that agency; and

(2) any enforcement tools for collection of tax debts under this title.
32 V.S.A. § 4045 — VT Code / Title 32 / Chapter 129 / Section 4045
§ 4045. Appraisal on other than April 1
Status: in_force

If any business is normally operated for a period less than 12 consecutive months and is not in operation on April 1, an inventory shall be filed with the listers at least 15 days prior to the anticipated annual suspension of such business and the stock in trade shall be appraised for the period of operation so as to represent an average of values of such property during that period in which the business has been carried on.
32 V.S.A. § 1596 — VT Code / Title 32 / Chapter 17 / Section 1596
§ 1596. Fees forbidden
Status: in_force

Fees shall not be allowed to an officer for the service of a capias, bench warrant, or other writ for the arrest of a person who is under a recognizance taken before an officer authorized by law to take such recognizance, requiring the appearance of such person before the Superior Court.
32 V.S.A. § 7786 — VT Code / Title 32 / Chapter 205 / Section 7786
§ 7786. Gray marketed cigarettes
Status: in_force

(a) No person shall affix a cigarette stamp to or sell or offer for sale in this State any package or container of cigarettes if:

(1) the container or package does not comply with all the requirements of the federal Cigarette Labeling and Advertising Act (15 U.S.C. § 1331 et seq.) for the placement of labels, warnings, or any other information upon a package of cigarettes that is to be sold within the United States;

(2) the container or package has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. § 5754;

(3) the container or package, including a container of individually stamped containers or packages is labeled “For Export Only,” “U.S. Tax Exempt,” “For Use Outside U.S.,” or similar wording indicating that the manufacturer did not intend that the product be sold in the United States; or

(4) the container or package has been altered by marking or deleting the wording described in subdivision (3) of this subsection.

(b) Any cigarettes described in subdivision (a)(1), (2), (3), or (4) of this section and found in this State are declared to be contraband goods and may be seized without a warrant by the Commissioner, the Commissioner's agents or employees, or by any peace officer of this State when directed by the Commissioner to do so, unless the owner of the cigarettes produces sufficient evidence that the cigarettes are in transit through the State for sale outside the United States. Nothing herein shall be construed to require the Commissioner to confiscate cigarettes when the Commissioner shall have reason to believe that the owner thereof has possession of the same for personal consumption. Any cigarettes seized under this section shall be destroyed by the Commissioner. The seizure of any cigarettes under the provisions of this section shall not relieve any person from a fine or other penalty for violation of this chapter.

(c) A violation of any provision of this section shall also constitute an unfair or deceptive act and practice in commerce prohibited under 9 V.S.A. § 2453 and shall be subject to enforcement and to the rights and remedies provided for under 9 V.S.A. chapter 63.

(d) Any person may bring an action for appropriate injunctive or other equitable relief for a violation of this section; actual damages, if any, sustained by reason of the violation; and, as determined by the court, interest on the damages from the date of the complaint, taxable costs, and reasonable attorney's fees. If the trier of fact finds that the violation is flagrant, it may increase recovery to any amount not in excess of three times the actual damages sustained by reason of the violation.
32 V.S.A. § 4002 — VT Code / Title 32 / Chapter 129 / Section 4002
§ 4002. Oath
Status: in_force

Such form shall contain the following:

I do solemnly swear (or affirm), under the pains and penalties of perjury, that, to my best knowledge and belief, the foregoing inventory by me subscribed is a full, true, and correct list and description of all taxable property, both real and personal, which should be set in the list to me.

_________________________________________

Sign here

Listers may administer all oaths prescribed in this chapter other than such as are required to be administered to listers.
32 V.S.A. § 3870 — VT Code / Title 32 / Chapter 125 / Section 3870
§ 3870. Repealed. 2023, No. 181 (Adj. Sess.), § 80, eff. July 1, 2037.
Status: in_force

As used in this subchapter:

(1) “Agency” means the Agency of Commerce and Community Development as established under 3 V.S.A. § 2402.

(2) “Appraisal value” has the same meaning as in subdivision 3481(1)(A) of this title.

(3) “Exemption period” has the same meaning as in subsection 3871(d) of this subchapter.

(4) “New construction” means the building of new dwellings.

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

(6)(A) “Qualifying improvement” means new construction or a physical change to an existing dwelling or other structure beyond normal and ordinary maintenance, painting, repairs, or replacements, provided the change:

(i) results in new or rehabilitated dwellings that are designed to be occupied as principal residences and not as short-term rentals as defined under 18 V.S.A. § 4301(a)(14); and

(ii) occurred through new construction or rehabilitation, or both, during the 12 months immediately preceding or immediately following submission of an exemption application under this subchapter.

(B) “Qualifying improvement” does not mean new construction or a physical change to any portion of a mixed-use building as defined under 10 V.S.A. § 6001(28) that is not used as a principal residence.

(7)(A) “Qualifying property” means a parcel with a structure that is:

(i) located within one-half mile of a designated downtown district, village center, or neighborhood development area determined pursuant to 24 V.S.A. chapter 76A or a new market tax credit area determined pursuant to 26 U.S.C. § 45D, or both;

(ii) composed of one or more dwellings designed to be occupied as principal residences, provided:

(I) none of the dwellings shall be occupied as short-term rentals as defined under 18 V.S.A. § 4301(a)(14) before the exemption period ends; and

(II) a structure with more than one dwelling shall only qualify if it meets the definition of mixed-income housing under 10 V.S.A. § 6001(27);

(iii) undergoing, has undergone, or will undergo qualifying improvements;

(iv) in compliance with all relevant permitting requirements; and

(v) located in an area that was declared a federal disaster between July 1, 2023 and October 15, 2023 that was eligible for Individual Assistance from the Federal Emergency Management Agency or located in Addison or Franklin County.

(B) “Qualifying property” may have a mixed use as defined under 10 V.S.A. § 6001(28).

(C) “Qualifying property” includes property located outside a tax increment financing district established under 24 V.S.A. chapter 53, subchapter 5. By vote of the legislative body, a municipality with a tax increment financing district, or a municipality applying for a tax increment financing district, may elect to deem properties within a tax increment financing district as “qualifying property” under this subdivision (C), provided, notwithstanding 24 V.S.A. § 1896, an increase in the appraisal value of a qualifying property due to qualifying improvements shall be excluded from the total assessed valuation used to determine the district's tax increment under 24 V.S.A. § 1896 during the exemption period.

(i) For a municipality that elects to consider properties within an existing tax increment financing district under this subdivision (C) as “qualifying property,” the municipality shall submit a substantial change request and file an alternate financial plan to the Vermont Economic Progress Council, which shall detail the effect of this action for approval by the Council.

(ii) For a municipality that elects to consider properties within a tax increment financing district under this subdivision (C) as “qualifying property” at the time of creation of a new district, prior to implementation of an exemption under this chapter, the municipality shall present a financial plan to the Vermont Economic Progress Council, which shall detail the impact of the action on approval by the Council.

(8) “Rehabilitation” means extensive repair, reconstruction, or renovation of an existing dwelling or other structure, with or without demolition, new construction, or enlargement, provided the repair, reconstruction, or renovation:

(A) is for the purpose of eliminating substandard structural, housing, or unsanitary conditions or stopping significant deterioration of the existing structure; and

(B) equals or exceeds a total cost of 15 percent of the grand list value prior to repair, reconstruction, or renovation or $75,000.00, whichever is less.

(9) “Taxable value” means the value of qualifying property that is taxed during the exemption period.
32 V.S.A. § 634 — VT Code / Title 32 / Chapter 7 / Section 634
§ 634. Alternate remedies available to determine civil penalty
Status: in_force

Notwithstanding sections 632 and 633 of this chapter, the Attorney General may elect to pursue the Attorney General's claim through any alternate remedy available to the State under any other law or regulation, including any administrative proceeding to determine a civil monetary penalty. If any such alternate remedy is pursued in another proceeding, a relator shall have the same rights in such proceeding as said relator would have had if the action had continued under this section.
32 V.S.A. § 3760 — VT Code / Title 32 / Chapter 124 / Section 3760
§ 3760. Payment to municipalities
Status: in_force

(a)(1) Annually, the State shall pay to each municipality the amount necessary to limit its tax rate increase in the prior year due to the loss of municipal property tax revenue for that year based on use value of enrolled property as compared to municipal property tax revenue for that year based on fair market value of enrolled property, to zero.

(2) The Director of Property Valuation and Review shall determine the amount of the available funds under this section to be paid to each municipality, and a municipality may appeal the Director's decision in the same manner and under the same procedures as an appeal from a decision of a Board of Civil Authority, as set forth in chapter 131, subchapter 2 of this title.

(3) On November 1 of each year, the Director of Property Valuation and Review shall pay to each municipality the amount calculated as described in this section. If the appropriation for the year is insufficient to pay the full amount due to every municipality under this subsection, payments in that year shall be made to such towns proportionately.

(4) If the appropriation for the year is insufficient to pay the full amount due to any municipality for enrolled property owned by another municipality, the municipality in which the property is located may assess the other municipality and the other municipality shall pay the difference.

(5) The Director's calculation of payment amounts to municipalities shall be based on grand list values and total tax appropriations as submitted to the Director for the prior year.

(b) Assessing officials shall appraise property enrolled in the program at fair market value consistent with other appraisals. On or before July 5, the assessing officials shall provide the Director with the listed value of all enrolled property in the municipality. If the Director certifies that the value set by the assessing officials is significantly above the fair market value or is not equitable with other assessments, the Director's estimate of the fair market value shall be substituted for that of the assessing officials.

(c) A town aggrieved by the Director's decision under this section may appeal that decision under the same procedures as an appeal from a decision of the Board of Civil Authority.
32 V.S.A. § 3435 — VT Code / Title 32 / Chapter 121 / Section 3435
§ 3435. Listers to attend meetings for instructions
Status: in_force

Except as otherwise provided in this section, at least one lister, or more if the town so votes, shall attend all meetings or schools for instruction to which they are summoned in writing by the Director. When a lister is unable to attend, the lister shall immediately notify the Director, stating the cause of the lister's inability to attend. In the Director's discretion, the Director may summon the lister to attend another meeting as the Director shall designate. Listers who attend the meetings shall receive for their attendance from their respective towns the per diem voted for listers or $10.00 per day, whichever is the greater, and their necessary expenses.
32 V.S.A. § 7813 — VT Code / Title 32 / Chapter 205 / Section 7813
§ 7813. Returns and payment of tax by licensed wholesale dealer
Status: in_force

Every licensed wholesale dealer shall, on or before the 15th day of each month, file with the Commissioner a return on forms to be prescribed and furnished by the Commissioner showing the quantity and wholesale price of all tobacco products sold, shipped, or delivered by him or her to any person in the State during the preceding calendar month. Such returns shall contain such further information as the Commissioner of Taxes may require. Every licensed wholesale dealer shall pay to the Commissioner with the filing of such return the tax on tobacco products for such month imposed under this subchapter. When the licensed wholesale dealer files the return and pays the tax within the time specified in this section, he or she may deduct therefrom two percent of the tax due.
32 V.S.A. § 308c — VT Code / Title 32 / Chapter 5 / Section 308c
§ 308c. General Fund and Transportation Fund Balance Reserves
Status: repealed

(a) There is hereby created within the General Fund a General Fund Balance Reserve, also known as the “Rainy Day Reserve.” After satisfying the requirements of section 308 of this title, and after other reserve requirements have been met, any remaining unreserved and undesignated end of fiscal year General Fund surplus shall be reserved in the General Fund Balance Reserve. The General Fund Balance Reserve shall not exceed 10 percent of the appropriations from the General Fund for the prior fiscal year without legislative authorization.

(1), (2) [Repealed.]

(3) Of the funds that would otherwise be reserved in the General Fund Balance Reserve under this subsection, the following amounts shall be reserved as necessary and transferred from the General Fund as follows:

(A) 25 percent to the Vermont State Retirement Fund established by 3 V.S.A. § 473; and

(B) 25 percent to the Postretirement Adjustment Allowance Account established in 16 V.S.A. § 1949a.

(b)(1) The General Assembly may unreserve and appropriate or transfer an amount not to exceed 10 percent of the General Fund Balance Reserve to fund unforeseen or emergency needs. It is the intent of the General Assembly that any General Fund Balance Reserve funds utilized in accordance with this section be replenished.

(2) If the official State revenue estimates of the Emergency Board for the General Fund, determined under section 305a of this title, have been reduced by two percent or more from the estimates determined and assumed for purposes of the appropriations act or budget adjustment act, funds in the General Fund Balance Reserve may be unreserved and appropriated or transferred by the General Assembly to compensate for a reduction of revenues.

(c) There is hereby created within the Transportation Fund a Transportation Fund Balance Reserve. After satisfying the requirements of section 308a of this title, and after other reserve requirements have been met, any remaining unreserved and undesignated end of fiscal year Transportation Fund surplus shall be reserved in the Transportation Fund Balance Reserve. Monies from this Reserve shall be available for appropriation by the General Assembly.

(d) Determination of the amounts of the General Fund and Transportation Fund Balance Reserves shall be made by the Commissioner of Finance and Management and reported, along with the amounts appropriated pursuant to subsection (a) of this section, to the legislative Joint Fiscal Committee at its first meeting following September 1 of each year.
32 V.S.A. § 3776 — VT Code / Title 32 / Chapter 124 / Section 3776
§ 3776. Fee hunting prohibition
Status: in_force

(a) As of September 1, 1997, no person may charge or receive a fee, consideration or other thing of value in exchange for the right to hunt or fish on land enrolled in a Use Value Appraisal Program under this chapter.

(b) Upon a finding by the Secretary that there has been a violation of the provisions of this section, the land in question shall be removed from the Use Value Appraisal Program. Upon development, the land shall be subject to the land use change tax.
32 V.S.A. § 5226 — VT Code / Title 32 / Chapter 133 / Section 5226
§ 5226. Presumption of lawful assessment
Status: in_force

Except as otherwise provided in sections 5224-5226 and 5291 of this title, a tax bill regular on its face that has been theretofore placed for collection in the hands of the treasurer, collector of taxes, or other officer designated by law to collect the same, in a town or municipality within it so bringing suit, shall be prima facie evidence that the taxes therein standing against the name of the defendant were lawfully assessed against him or her.
32 V.S.A. § 5921 — VT Code / Title 32 / Chapter 151 / Section 5921
§ 5921. Minimum tax
Status: in_force

A partnership or a limited liability company that is taxed as a partnership under the Internal Revenue Code and is subject to the provisions of section 5920 of this title shall pay an annual tax of $250.00 to the Commissioner of Taxes on or before the due date prescribed for the filing of the entity's federal return. The tax shall be submitted together with a form prescribed by the Commissioner. A limited liability company that does not receive partnership treatment under the Internal Revenue Code shall be taxed for State purposes in the same manner as taxed under the Internal Revenue Code. Partnerships whose activities are limited to the maintenance and management of their intangible investments and whose annual investment income does not exceed $5,000.00 and whose total assets are not in excess of $20,000.00 shall be exempt from the tax imposed by this section.
32 V.S.A. § 5954 — VT Code / Title 32 / Chapter 151 / Section 5954
§ 5954. Filing of return and payment of tax
Status: in_force

(a) Every person required to pay this tax shall, on or before the 30th day of the month following each calendar quarter, file a return with the Commissioner of Taxes and pay the amount of tax due. The Commissioner may require a return to be filed for quarters in which no tax is due.

(b) Copies of this return shall be filed with the Secretary of Natural Resources at the same time, or as otherwise required by the Secretary. Information filed with the Secretary under this section shall be a public record and made available by the Agency in accordance with the provisions of 1 V.S.A. chapter 5 without being subject to the exception created by 1 V.S.A. § 317(c)(6).
32 V.S.A. § 8281 — VT Code / Title 32 / Chapter 211 / Section 8281
§ 8281. Railroad operating wholly in State
Status: in_force

The Director shall appraise at its fair and just value all property acquired, constructed, or used for railroad business or purposes held, possessed, or owned by a person or corporation operating a railroad located entirely within this State.
32 V.S.A. § 10101 — VT Code / Title 32 / Chapter 237 / Section 10101
§ 10101. Definitions
Status: in_force

As used in this chapter unless the context requires otherwise:

(1) All terms defined in 10 V.S.A. § 6602 shall have the same meaning for purposes of this chapter that they have for purposes of 10 V.S.A. chapter 159.

(2) “Acutely hazardous waste” means those specification and off-specification commercial chemical products or manufacturing chemical intermediates that are listed at 40 C.F.R. § 261.33(e), as that list may be amended by rule of the Secretary, if and when they are discarded or intended to be discarded. This definition does not include other materials or wastes that contain these listed substances.

(3) “Long-term storage” means storage for a period of more than one year.

(4) “Tax” or “taxes” shall include tax, interest, penalties, and late fees imposed under this chapter.

(5) “Commissioner” means the Commissioner of Taxes or any person authorized by the Commissioner (directly or indirectly by one or more redelegations of authority) to perform the functions described in this chapter.

(6) “Secretary” means the Secretary of Natural Resources or any person authorized by the Secretary (directly or indirectly by one or more redelegations of authority) to perform the functions described in this chapter.
32 V.S.A. § 5825a — VT Code / Title 32 / Chapter 151 / Section 5825a
§ 5825a. Credit for Vermont Higher Education Investment Plan contributions
Status: in_force

(a) A taxpayer of this State, including each spouse filing a joint return, shall be eligible for a nonrefundable credit against the tax imposed under section 5822 of this title of 10 percent of the first $2,500.00 per beneficiary, contributed by the taxpayer during the taxable year to a Vermont Higher Education Investment Plan account under 16 V.S.A. chapter 87, subchapter 7, provided the account is provided directly by the Vermont Student Assistance Corporation to the participant.

(b) A taxpayer who has received a credit under subsection (a) of this section shall repay to the Commissioner 10 percent of any distribution from a higher education investment plan account, up to a maximum of the total credits received by the taxpayer under subsection (a) of this section minus any amount of repayment of such credits in prior tax years except when the distribution:

(1) is used exclusively for costs of attendance at an approved postsecondary education institution as defined in 16 V.S.A. § 2822(6);

(2) is used for a qualifying expense associated with a registered apprenticeship program pursuant to 26 U.S.C. § 529(c)(8);

(3) is made after the death of the beneficiary or after the beneficiary becomes disabled pursuant to subdivisions (q)(2)(C) and (m)(7) of 26 U.S.C. § 72; or

(4) is used for qualified higher education expense loan repayment pursuant to 26 U.S.C. § 529(c)(9), provided the loan being repaid was used exclusively for costs of attendance at an approved postsecondary education institution as defined in 16 V.S.A. § 2822(6).

(c) Repayments under subsection (b) of this section shall be subject to assessment, notice, penalty and interest, collection, and other administration in the same manner as an income tax under this chapter.
32 V.S.A. § 7481 — VT Code / Title 32 / Chapter 190 / Section 7481
§ 7481. Extension of time for filing of returns
Status: in_force

For good cause shown, the Commissioner may extend the time within which a taxpayer is required to file a return. An extension of the time in which to file a return will result in a corresponding extension of the time for the payment of the tax liability with respect to which the return is filed, provided that the taxpayer shall pay, at the date that tax liability is paid, without assessment or demand, interest computed at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title on the unpaid amount of that tax liability from the time when the tax liability was originally required to be paid to the time of payment.
32 V.S.A. § 623 — VT Code / Title 32 / Chapter 7 / Section 623
§ 623. Forfeiture of public employee retirement benefits
Status: in_force

(a) Honorable public service is a condition precedent to receiving retirement benefits. Each time a member is hired, reassigned, promoted, demoted, enters into a new collective bargaining contract, or otherwise changes his or her employment relationship or status, he or she shall be deemed to consent and agree to be subject to the provisions of this subchapter, including to this condition precedent.

(b) Notwithstanding any other provision of law to the contrary, any member who is convicted of any crime related to public office shall be considered to have served dishonorably, and his or her retirement benefits may be subject to forfeiture.

(c) If a member is convicted of a crime related to public office, the Attorney General or State's Attorney shall file an action in the Civil Division of the Superior Court to forfeit the member's retirement benefits in whole or in part.

(d) A copy of the complaint shall be served on the member and any known spouse, dependent, or designated beneficiary of the member.

(e) Hearings under this subchapter shall be conducted by the Court without a jury, and the Attorney General or State's Attorney shall have the burden of proof.

(f) The Court shall grant the petition if it finds by a preponderance of the evidence that:

(1) the person is a member as defined in this subchapter; and

(2) the person was convicted of a crime related to public office.

(g) If the Court grants the petition, it shall then determine the degree, if any, to which the member's retirement benefits shall be forfeited. In making the determination, the Court shall consider and make findings on the following factors:

(1) the severity of the crime related to public office for which the member has been convicted;

(2) the amount of monetary loss suffered by the State, a county, a municipality, or by any other person as a result of the crime related to public office;

(3) the degree of public trust reposed in the member; and

(4) any other factors as, in the judgment of the Court, justice may require.

(h) If the Court determines that a member's retirement benefits should be forfeited to any degree, the maximum value of the benefits ordered forfeited shall not be greater than 10 times the amount of monetary loss suffered by the State, a county, a municipality, or by any other person as a result of the crime related to public office.

(i) If the Court determines that a member's retirement benefits should be forfeited to any degree, it may order that some or all of the retirement benefits be paid to any innocent spouse, dependent, or beneficiary as justice may require. In determining whether to make an award under this section, the Court may consider:

(1) the degree of knowledge, if any, possessed by the member's spouse, dependent, or designated beneficiary in connection with the offense;

(2) the financial needs and resources of the member's spouse, dependent, or designated beneficiary; and

(3) any other factors as, in the judgment of the Court, justice may require.

(j) If the Court determines that a member's retirement benefits should not be forfeited to any degree, it shall order that retirement benefits be made to the member.
32 V.S.A. § 997 — VT Code / Title 32 / Chapter 13 / Section 997
§ 997. State covenant
Status: in_force

To the extent that an issuer has entered into an agreement, covenanted, or acted to assure that interest on its obligations is not included in the gross income of the recipients for federal income tax purposes pursuant to this chapter, the State will not limit or alter the power to perform the agreement or covenant or take action or in any way impair the rights and remedies of any holders, until the bonds, together with the interest on the bonds, and all costs and expenses in connection with any action or proceeding by or on behalf of the holders, are fully paid and discharged. Issuers are hereby authorized to include this pledge and agreement of the State in any agreement with the holders of their respective obligations.
32 V.S.A. § 432 — VT Code / Title 32 / Chapter 7 / Section 432
§ 432. Management of invested State money
Status: in_force

In the management of funds and securities belonging to the State or held in the Treasury, with approval of the Governor, he or she may change the form of investment thereof by exchange of securities or by sale and reinvestment of the same, as may be required for the safety and permanent security of such funds; may collect accruing interest and reinvest the same; and may collect, enforce payment of, and reinvest all maturing securities and obligations and, for such purposes, may make legal transfers of the title of the same.
32 V.S.A. § 8551 — VT Code / Title 32 / Chapter 211 / Section 8551
§ 8551. Imposition, rate, and basis of tax
Status: in_force

A domestic or foreign insurance company, association, or society, other than life, or a surety or guaranty company, doing business in this State, shall pay a tax to the State, which is hereby assessed at the rate of two percent per annum on the gross amount of premiums and assessments written on its business in this State, but not including premiums received for reinsurance. A domestic or foreign life insurance company doing business in this State shall pay a tax to the State, which is hereby assessed at the rate of two percent per annum on the gross amount of premiums and assessments collected on its business in this State, but not including premiums received for reinsurance.
32 V.S.A. § 3612 — VT Code / Title 32 / Chapter 123 / Section 3612
§ 3612. Owner's improvements
Status: in_force

In the event improvements shall be put on such land after acquisition of an easement of flowage by the State of Vermont in the completion of its flood control projects, such improvements shall be set in the grand list to the then owner of the land but shall not alter or change the grand list of the State on such flowage easements.
32 V.S.A. § 9702 — VT Code / Title 32 / Chapter 233 / Section 9702
§ 9702. General powers of the Commissioner
Status: repealed

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

(1) extend, for cause shown by general rule or individual authorization, the time of filing any return for a period not exceeding three months on the terms and conditions as the Commissioner may require;

(2) prescribe methods for determining the amount of receipts, amusement charges, and for determining which of them are taxable and which are nontaxable;

(3) require any person required to collect tax to keep detailed records of all receipts, amusement charges, received, charged, or accrued, including those claimed to be nontaxable, and also of the nature, type, value, and amount of all purchases, sales, admissions, and other facts relevant in determining the amount of tax due and to furnish that information upon request to the Commissioner; and

(4) publish and maintain, as the Commissioner deems necessary, lists of specific items of tangible personal property that are found to be exempt from tax under section 9741 of this title.

(b) Any examination under oath conducted by the Commissioner may, in the Commissioner's discretion, be reduced to writing, and willful false testimony under oath shall be deemed perjury and be punishable as such.

(c) [Repealed.]
32 V.S.A. § 5164 — VT Code / Title 32 / Chapter 133 / Section 5164
§ 5164. Penalties
Status: in_force

A collector of taxes for a town or municipality within it who fails for 10 days to report as required by sections 4646 and 5162 of this title may be fined not more than $100.00.
32 V.S.A. § 5252 — VT Code / Title 32 / Chapter 133 / Section 5252
§ 5252. Levy and notice of sale; securing property
Status: in_force

(a) When the collector of taxes of a town or of a municipality within it has for collection a tax assessed against real estate in the town and the taxpayer owes a minimum of $1,500.00 and is delinquent for a period longer than one year, the collector may extend a warrant on such land. However, no warrant shall be extended until a delinquent taxpayer is given an opportunity to enter a written reasonable repayment plan pursuant to subsection (c) of this section. If a collector receives notice from a mobile home park owner pursuant to 10 V.S.A. § 6248(b), the collector shall, within 15 days after the notice, commence tax sale proceedings to hold a tax sale within 60 days after the notice. If the collector fails to initiate such proceedings, the town may initiate tax sale proceedings only after complying with 10 V.S.A. § 6249(f). If the tax collector extends the warrant, the collector shall:

(1) File in the office of the town clerk for record a true and attested copy of the warrant and so much of the tax bill committed to the collector for collection as relates to the tax against the delinquent taxpayer, a sufficient description of the land so levied upon, and a statement in writing that by virtue of the original tax warrant and tax bill committed to the collector for collection, the collector has levied upon the described land.

(2) Advertise forthwith such land for sale at public auction in the town where it lies three weeks successively in a newspaper circulating in the vicinity, the last publication to be at least 10 days before such sale.

(3) Give the delinquent taxpayer written notice by certified mail requiring a return receipt directed to the last known address of the delinquent of the date and place of such sale at least 30 days prior thereto if the delinquent is a resident of the town and 30 days prior thereto if the delinquent is a nonresident of the town. If the notice by certified mail is returned unclaimed:

(A) notice shall be provided to the taxpayer by resending the notice by first-class mail or by personal service pursuant to Rule 4 of the Vermont Rules of Civil Procedure; and

(B) notice shall be provided by email, provided the tax collector can acquire the email address of the delinquent taxpayer using reasonable effort; and

(C) notice shall be affixed to the front door of the property subject to tax sale, provided it has a structure.

(4) Give to the mortgagee or lien holder of record written notice of such sale at least 30 days prior thereto if a resident of the town and, if a nonresident, 30 days' notice to the mortgagee or lien holder of record or the mortgagee's or lien holder's agent or attorney by certified mail requiring a return receipt directed to the last known address of such person. If the notice by certified mail is returned unclaimed, notice shall be provided by resending the notice by first-class mail or by personal service pursuant to Rule 4 of the Vermont Rules of Civil Procedure.

(5) Post a notice of such sale in some public place in the town.

(6) Enclose the following statement, with directions to a resource translating the notice into the five most common non-English languages used in this State, with the notices required under subdivisions (3) and (4) of this subsection and with every delinquent tax notice: Warning: There are unpaid property taxes at (address of property), which you may own, have a legal interest, or may be contiguous to your property. The property will be sold at public auction on (date set for sale) unless the overdue taxes, fees, and interest in the amount of (dollar amount due) is paid. To make payment or receive further information, contact (name of tax collector) immediately at (office address), (mailing address), (email address), or (telephone number).

(7) The resource for translation of the notice required under subdivision (6) of this subsection shall be made available to all municipalities by the Vermont Department of Taxes.

(b)(1) If the warrant and levy for delinquent taxes has been recorded pursuant to subsection (a) of this section, the municipality in which the real estate lies may secure the property against illegal activity and potential fire hazards after giving the mortgagee or lien holder of record written notice at least 10 days prior to such action.

(2) Notwithstanding any provision of this section to the contrary, when a warrant and levy for delinquent taxes has been recorded pursuant to subsection (a) of this section, it shall be for all delinquent taxes due at the time the warrant and levy is filed.

(c)(1) A municipality shall not initiate a tax sale proceeding until it has, after attempting to consult with the taxpayer, offered a delinquent taxpayer a written reasonable repayment plan and the taxpayer has either denied the offer, failed to respond within 30 days, or failed to make a payment under the plan within the time frame established by the collector. When establishing a plan under this subsection, the municipality may request related information and shall consider the following:

(A) the income and income schedule of the taxpayer, if offered by the taxpayer;

(B) the taxpayer's tax payment history with the municipality;

(C) the amount of tax debt owed to the municipality;

(D) the amount of time tax has been delinquent; and

(E) the taxpayer's reason for the delinquency, if offered by the taxpayer.

(2) A collector is only required to offer one payment plan per delinquency, without regard for whether it is agreed to by the delinquent taxpayer.

(3) A collector may void a payment plan and proceed to tax sale if a delinquent taxpayer agrees to a payment plan under this subsection and fails to make a timely payment.
32 V.S.A. § 1760 — VT Code / Title 32 / Chapter 17 / Section 1760
§ 1760. Fees of county clerks for index of deeds and index of records
Status: in_force

The county clerks shall receive from the county, for making the general index of existing land records under 27 V.S.A. § 401, $1.00 for each 100 entries upon such index; and for making an index as provided in 4 V.S.A. § 656, such sum as the assistant judges certify to be reasonable, to be allowed by the Commissioner of Finance and Management in the accounts of the clerks.
32 V.S.A. § 5901 — VT Code / Title 32 / Chapter 151 / Section 5901
§ 5901. Consent to use or disclosure of information
Status: in_force

(a) Any return of the tax imposed by this chapter, other than a declaration of estimated tax required by this chapter, which is prepared by a person other than the taxpayer, shall contain a written declaration, under the penalties of perjury, by the person preparing the return or declaration that the statements therein are true, correct, and complete, based on all information of which the preparer has any knowledge, and that, either:

(1) he or she has not used and will not use any information furnished by the taxpayer for any purpose other than the preparation of the return or declaration, and has not made and will not make any such information available to any other person for any such purpose; or

(2) he or she has obtained a valid consent of the taxpayer to use such information for purposes other than the preparation of the return or declaration or to make such information available to another person or persons for such purposes.

(b) For the purposes of subdivision (a)(2) of this section, a consent of a taxpayer shall be valid only if it:

(1) is set forth in a separate document signed by the taxpayer;

(2) is printed in eight point or larger type or is typed or written in letters of comparable size; and

(3) specifies the information that may be used by the preparer or made available by him or her to another person or persons and the purpose or purposes for which such information may be used or made available.
32 V.S.A. § 4643 — VT Code / Title 32 / Chapter 133 / Section 4643
§ 4643. Vacation of office upon failure to post additional bond
Status: in_force

When the bond given by a collector of taxes or the treasurer of a town or municipality therein becomes insufficient in the judgment of the selectboard, trustees, prudential committee, or the executive officers of the municipality to which such bond was given, they may require in writing an additional bond in such sum and with such sureties as they deem necessary. If the collector or the treasurer does not give such additional bond within 10 days after such notice, his or her office shall be vacant.
32 V.S.A. § 10302 — VT Code / Title 32 / Chapter 241 / Section 10302
§ 10302. Certified Electronic Health Record Technology Loan Fund
Status: in_force

(a) Subject to the requirements set forth in subsection (d) of this section, the Secretary of Administration or designee shall establish a Certified Electronic Health Record Technology Loan Fund (“Loan Fund”) within the Health IT-Fund for the purpose of receiving and disbursing funds from the Office of the National Coordinator of Health Information Technology for the loan program described in subsection (b) of this section.

(b) The Secretary of Administration or designee may apply to the Office of the National Coordinator of Health Information Technology for a grant to establish a loan program for health care providers to:

(1) facilitate the purchase of electronic health record technology;

(2) enhance the utilization of certified electronic health record technology, including costs associated with upgrading health information technology so that it meets criteria necessary to be a certified electronic health record technology;

(3) train personnel in the use of electronic health record technology; or

(4) improve the secure electronic exchange of health information.

(c) In addition to the application required by the National Coordinator, the Secretary or designee shall also submit to the National Coordinator a strategic plan identifying the intended uses of the amounts available in the Loan Fund for a period of one year, including:

(1) a list of the projects to be assisted through the Loan Fund during such year;

(2) a description of the criteria and methods established for the distribution of funds from the Loan Fund during the year;

(3) a description of the financial status of the Loan Fund as of the date of the submission of the plan; and

(4) the short-term and long-term goals of the Loan Fund.

(d) Amounts deposited in the Loan Fund, including loan repayments and interest earned on such amounts, shall be used only as follows:

(1) to award loans that comply with the following:

(A) the interest rate for each loan shall not exceed the market interest rate;

(B) the principal and interest payments on each loan shall commence no later than one year after the date the loan was awarded, and each loan shall be fully amortized no later than 10 years after the date of the loan; and

(C) the Loan Fund shall be credited with all payments of principal and interest on each loan awarded from the Loan Fund;

(2) to guarantee, or purchase insurance for, a local obligation, all of the proceeds of which finance a project eligible for assistance under this subsection, if the guarantee or purchase would improve credit market access or reduce the interest rate applicable to the obligation involved;

(3) as a source of revenue or security for the payment of principal and interest on revenue or general obligation bonds issued by the State if the proceeds of the sale of the bonds will be deposited into the Loan Fund;

(4) to earn interest on the amounts deposited into the Loan Fund; and

(5) to make reimbursements described in subdivision (f)(1) of this section.

(e) The Secretary of Administration or designee may use annually no more than four percent of the grant funds to pay the reasonable costs of administering the loan programs pursuant to this section, including recovery of reasonable costs expended to establish the Loan Fund.

(f)(1) The Loan Fund may accept contributions from private sector entities, except that such entities may not specify the recipient or recipients of any loan issued under this subsection. The Secretary or designee may agree to reimburse a private sector entity for any contribution to the Loan Fund, provided that the amount of the reimbursement may not exceed the principal amount of the contribution made.

(2) The Secretary or designee shall make publicly available the identity of, and amount contributed by, any private sector entity and may issue to the entity letters of commendation or make other awards, provided such awards are of no financial value.

(g) The Secretary of Administration or designee shall agree, as part of the grant application, to make available from the Health IT-Fund established under section 10301 of this title nonfederal cash contributions, including donations from public or private entities, toward the costs of the loan program in an amount equal to at least $1.00 for every $5.00 of federal funds provided under the grant.
32 V.S.A. § 5192 — VT Code / Title 32 / Chapter 133 / Section 5192
§ 5192. Distraint by copy
Status: in_force

Personal estate, which may be attached on a writ by leaving a copy in the town clerk's office or by leaving a copy with the clerk or other officer of a corporation may be distrained for taxes by leaving in such town clerk's office or with the clerk or other officer of such corporation, a copy of the warrant with the collector's return thereon, giving a description of the property distrained and the character and amount of the tax; if stock in a corporation is sold by a collector to satisfy a tax, the clerk or other officer whose duty it is to make transfers of stock on the books of the corporation shall transfer the stock so sold to the purchaser on the books of the corporation and give the purchaser a certificate of stock.
32 V.S.A. § 5410 — VT Code / Title 32 / Chapter 135 / Section 5410
§ 5410. Declaration of homestead
Status: repealed

(a) A homestead owner shall declare ownership of a homestead for purposes of education property tax.

(b) Annually, on or before the due date for filing the Vermont income tax return, without extension, each homestead owner shall, on a form prescribed by the Commissioner, which shall be verified under the pains and penalties of perjury, declare the owner's homestead, if any, as of, or expected to be as of, April 1 of the year in which the declaration is made.

(c) In the event that an unsigned but otherwise completed homestead declaration is filed with the declarant's signed State income tax return, the Commissioner may treat such declaration as signed by the declarant.

(d) The Commissioner shall provide a list of homesteads in each town to the town listers by May 15. The listers shall notify the Commissioner by June 1 of any residences on the Commissioner's list that do not qualify as homesteads. The listers shall separately identify homesteads in the grand list.

(e) The Commissioner shall adopt rules governing the eligibility requirements for declaring a homestead.

(f) [Repealed.]

(g) If the property identified in a declaration under subsection (b) of this section is not the taxpayer's homestead or if the owner of a homestead fails to declare a homestead as required under this section, the Commissioner shall notify the municipality, and the municipality shall issue a corrected tax bill that may, as determined by the governing body of the municipality, include a penalty of up to three percent of the education tax on the property. However, if the property incorrectly declared as a homestead is located in a municipality that has a lower homestead tax rate than the nonhomestead tax rate or if an undeclared homestead is located in a municipality that has a lower nonhomestead tax rate than the homestead tax rate, then the governing body of the municipality may include a penalty of up to eight percent of the education tax liability on the property. If the Commissioner determines that the declaration or failure to declare was with fraudulent intent, then the municipality shall assess the taxpayer a penalty in an amount equal to 100 percent of the education tax on the property, plus any interest and late-payment fee or commission that may be due. Any penalty imposed under this section and any additional property tax interest and late-payment fee or commission shall be assessed and collected by the municipality in the same manner as a property tax under chapter 133 of this title. Notwithstanding section 4772 of this title, issuance of a corrected bill issued under this section 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.

(h) The filing of a new or corrected declaration or rescission of an erroneous declaration, on or before September 1 of the property tax year, that is not reflected in the first Education Fund payment under 16 V.S.A. § 4028 for that fiscal year or in a municipality's first payment to the Education Fund under subsection 5402(c) of this title for that fiscal year, shall be reflected in the final net payment to or from the Education Fund for that fiscal year. The municipality may retain 0.225 of one percent of the tax collected. Any reduction in tax paid to a municipality due to a new, revised, or rescinded declaration shall be paid by the municipality to the taxpayer no later than May 15 of the fiscal year. No later than June 1, each municipality shall provide to the State Treasurer a list of taxpayers who filed late or corrected declarations or rescinded declarations, the amount of the change in education tax, and the amount of any interest and penalty billed the taxpayer.

(i) An owner filing a new or corrected declaration or rescinding an erroneous declaration after October 15 shall not be entitled to a refund resulting from the correct property classification, and any additional property tax and interest that would result from the correct classification shall not be assessed as tax and interest, but shall instead constitute an additional penalty to be assessed and collected in the same manner as penalties under subsection (g) of this section. Any change in property classification under this subsection shall not be entered on the grand list.

(j) A taxpayer may appeal a determination of domicile for purposes of a homestead declaration or an assessment of fraud penalty under this section to the Commissioner in the same manner as an appeal under chapter 151 of this title. A taxpayer may appeal an assessment of any other penalty under this section to the listers within 14 days after the date of mailing of notice of the penalty, and from the listers to the board of civil authority, and thereafter to the courts, in the same manner as an appraisal appeal under chapter 131 of this title. The legislative body of a municipality shall have authority in cases of hardship to abate all or any portion of a penalty appealable to the listers under this section and any tax, penalty, and interest arising out of a corrected property classification under this section, and shall state in detail in writing the reasons for its grant or denial of the requested abatement. The legislative body may delegate this abatement authority to the board of civil authority or the board of abatement for the municipality. Requests for abatement shall be made to the municipal treasurer or other person designated to collect current taxes, and that person shall forward all requests, with that person's recommendation, to the body authorized to grant or deny abatement.

(k) A municipality may retain any penalties and interest assessed and collected in accord with this section.

(l) “Hardship” under this section means an owner's inability to pay as certified by the Commissioner of Taxes, in the Commissioner's discretion, or means an owner filing an incorrect, or failing to file a correct, homestead declaration due to one or more of the following:

(1) full-time active military duty of the declarant outside the State;

(2) serious illness or disability of the declarant;

(3) serious illness, disability, or death of an immediate family member of the declarant; and

(4) fire, flood, or other disaster.
32 V.S.A. § 1053a — VT Code / Title 32 / Chapter 15 / Section 1053a
§ 1053a. Legislative pages
Status: in_force

Legislative pages shall be entitled to a weekly compensation of $130.00 effective July 8, 2007, and a weekly expense allowance of $60.00 for those who commute and $95.00 for those who rent a room in the Montpelier area. Pages will be paid in the same manner as members of the General Assembly.
32 V.S.A. § 3708 — VT Code / Title 32 / Chapter 123 / Section 3708
§ 3708. Payments in lieu of taxes for lands held by the Agency of Natural Resources
Status: in_force

(a) As used in this subchapter:

(1) “ANR land” means lands held by the Agency of Natural Resources.

(2) “Fair market value” shall be based upon the value of the land at its highest and best use determined without regard to federal conservation restrictions on the parcel or any conservation restrictions under a State agreement made with respect to the parcel.

(3) “Municipality” means an incorporated city, town, village, or unorganized town, grant, or gore in which a tax is assessed for noneducational purposes.

(b) The State shall annually pay to each municipality a payment in lieu of taxes (PILOT) that shall be the base payment as set forth under this section, for all ANR land, excluding buildings or other improvements thereon, as of April 1 of the current year.

(c) The State shall establish the base payment for all ANR land, excluding buildings or other improvements thereon, as follows;

(1) On parcels acquired before April 1, 2016, 0.60 percent of the fair market value as appraised by the Director of Property Valuation and Review as of April 1 of fiscal year 2015;

(2) On parcels acquired on or after April 1, 2016, the municipal tax rate of the fair market value as assessed on April 1 in the year of acquisition by the municipality in which it is located.

(d) Beginning in fiscal year 2023, and thereafter in periods of not less than three years and not greater than five years, the Secretary of Natural Resources shall recommend an adjustment to update the base payments established under subsection (c) of this section consistent with the statewide municipal tax rate or other appropriate indicators. For years that the Secretary of Natural Resources recommends an adjustment under this subsection, a request for funding the adjustment shall be included as part of the budget report required under section 306 of this title.

(e) Any adjustment to the acreage of any existing ANR parcel will result in the change of the base payment for the year in which the change occurs. A per acre payment will be determined for the parcel. This per acre payment will be either added or subtracted from the base payment as necessary for the number of acres that need to be adjusted.

(f) The selectboard of a town aggrieved by the appraisal of property by the Division of Property Valuation and Review under subdivision (c)(1) of this section may, within 21 days after the receipt by the town listers of notice of the appraisal of its property by the Division of Property Valuation and Review in fiscal year 2017 only, appeal that appraisal to the Superior Court of the district in which the property is situated.
32 V.S.A. § 3003 — VT Code / Title 32 / Chapter 101 / Section 3003
§ 3003. Commissioner
Status: in_force

The word “Commissioner” as used in this subtitle with reference to matter of taxation shall mean the Commissioner of Taxes, appointed under section 3101 of this title.
32 V.S.A. § 1672 — VT Code / Title 32 / Chapter 17 / Section 1672
§ 1672. Town treasurer's fee for receiving taxes
Status: in_force

Town treasurers shall be allowed one percent on all sums paid by the taxpayers to them, computed on actual cash receipts after deduction of discounts taken, unless the town by vote fixes their compensation otherwise.
32 V.S.A. § 9618 — VT Code / Title 32 / Chapter 231 / Section 9618
§ 9618. Duty to report stock acquisitions
Status: in_force

Each person who acquires a controlling interest in a corporation, whether by one or more than one transfer of stock, shall, if the fair market value of all real property held in this State by the corporation exceeds $500,000.00, report to the Commissioner of Taxes, within 30 days after the acquisition, the fair market value of all real property held in this State by the corporation at the time of the acquisition of the controlling interest.
32 V.S.A. § 951 — VT Code / Title 32 / Chapter 13 / Section 951
§ 951. Applicability
Status: in_force

This subchapter shall apply to all bonds authorized by the General Assembly, provided that provisions in authorizing acts inconsistent with this subchapter shall control, except as provided in section 957 of this title.
32 V.S.A. § 8171 — VT Code / Title 32 / Chapter 211 / Section 8171
§ 8171. Recovery of taxes and penalties
Status: in_force

Taxes imposed by this chapter may be recovered in the name of the State in a civil action, on the statute imposing them, returnable to any Superior Court. The penalties so imposed may be so recovered in a civil action on the statute imposing them. The amount of taxes assessed or penalties accrued up to the time of trial may be recovered in such suit, but a court wherein an action is pending to recover a forfeiture, in its discretion, may remit such part thereof as it shall deem just and equitable in the circumstances. The State shall not be required in any proceeding under this chapter to furnish recognizance or bond for costs, nor injunction bonds. Upon final judgment, the court may make such order relating to the payment of costs, by the State or the defendant, as it shall deem just and equitable.
32 V.S.A. § 4877 — VT Code / Title 32 / Chapter 133 / Section 4877
§ 4877. Lien on real estate
Status: in_force

The provisions of section 5061 of this title relating to tax liens on real estate shall apply to all taxes legally assessed and to be collected under the foregoing provisions of this article.
32 V.S.A. § 5857 — VT Code / Title 32 / Chapter 151 / Section 5857
§ 5857. Filing dates
Status: in_force

A declaration of estimated tax shall be filed on or before the 15th day of the fourth month of each taxable year, except that if the $500.00 minimum tax requirement is met:

(1) after the fourth month and before the sixth month of the taxable year, the declaration shall be filed on or before the 15th day of the sixth month;

(2) after the fifth and before the ninth month of the taxable year, the declaration shall be filed on or before the 15th day of the ninth month; or

(3) after the eighth month and before the 12th month of the taxable year, the declaration shall be filed for the taxable year on or before the 15th day of the 12th month.
32 V.S.A. § 5922 — VT Code / Title 32 / Chapter 151 / Section 5922
§ 5922. Financial services development tax credit
Status: in_force

(a) Definitions. As used in this subchapter:

(1) “Qualified person” means any corporation, partnership, limited liability company, sole proprietor, or trust primarily engaged in business as an investment advisor and registered as such with the Federal Securities Exchange Commissions or primarily engaged in investment management, or an investment company.

(2) “Investment management” means the provision of investment management, research, distribution, or administration services to or on behalf of an investment company, including trustees, and sponsors or participants of employee benefit plans that have accounts in an investment company, or to or on behalf of an investment advisor.

(3) “Investment company” means any person registered under the Federal Investment Company Act of 1940 (the Act) or a company that would be required to register as an investment company under the Act except that such person is exempt to such registration pursuant to Section 3(c)(1) of the Act.

(4) “Qualified payroll expense” means compensation for performance by the qualified person's employees related to investment advisor, investment management, or investment company services in Vermont.

(5) “Apportioned ratio” means the revenue from assets under management or other investment business for non-Vermont residents who are unrelated persons, divided by the total revenue from assets under management or other investment business for unrelated persons during the tax year.

(6) “Apportioned payroll ratio” means qualified payroll expense divided by total payroll expense compensation for employees' services related to investment advisor, investment management, or investment company services during the tax year.

(7) “Unrelated persons” means any person other than the person claiming the credit under this section, or his or her spouse, parent, child, or sibling.

(b) Non-Vermont revenue tax credit. Subject to subsections (c) and (d) of this section, a qualified person shall be allowed to claim against its income tax, from sources defined in subsection (a) of this section, a credit in the amount of the qualified person's Vermont income tax liability from sources defined in subsection (a), times the apportioned ratio and the payroll ratio. As used in this subsection, “Vermont income tax liability” means for an individual, the taxpayer's Vermont income tax liability as determined under this chapter multiplied by the percentage of the taxpayer's adjusted gross income from sources defined in subsection (a) of this section; and for a corporation, the taxpayer's Vermont tax liability as determined under this chapter multiplied by the percentage of the taxpayer's Vermont net income from sources defined in subsection (a) of this section.

(c) Claims. A credit available in subsection (b) of this section to a qualified person who is a partnership, limited liability company, subchapter S corporation, or trust may not be claimed by the entity, but may be claimed by the entity's partners, members, shareholders, or beneficiaries on their distributive share of the income from sources defined in subsection (a) of this section. The credit allowed shall be the pre-credit tax on the distributive share of income, multiplied by the qualified person's apportioned ratio and payroll ratio. No credit shall be allowed under this section based upon income received by the claimant for services as an employee.

(d) Limitations. The credit shall be available in the tax year of the income used to calculate the credit.

(1) The credit may not be applied to reduce the Vermont income tax liability of the person claiming the credit, from sources defined in subsection (a) of this section, to less than 25 percent of pre-credit tax.

(2) Unused credit may not be carried forward or back.

(3) The credit may not be applied as a result of transferring employees or assets among affiliated companies or persons. The Commissioner may adopt rules to define affiliates.

(e) Recapture. In the event a qualified person ceases to employ in Vermont, for a period in excess of 120 consecutive days, at least 65 percent of the number of employees it employed in Vermont as of the year a tax credit was taken under this section, there shall be imposed upon such person a recapture penalty equal to a percentage of the total credits taken, computed in accord with the following table:

The recapture shall be reported on the taxpayer's income tax return for the tax year in which the 120-day threshold is exceeded.

(f) Applicability of credit. A qualified person who claims and is awarded tax credits under this section shall report, on a form approved by the Commissioner of Taxes, such person's qualified payroll expenses as of July 1, 1996. No credits shall be available for taxable years beginning on or after January 1, 2007 unless the General Assembly specifically authorizes the allowance of credits under this section for taxable years 2007 and after. The Department of Economic Development shall evaluate the effectiveness of the financial services development tax credit.
32 V.S.A. § 3434 — VT Code / Title 32 / Chapter 121 / Section 3434
§ 3434. Meetings for instruction
Status: in_force

The Director shall call meetings of the listers to be held at such places and at such times as he or she shall designate for the purpose of instruction touching the requisites of a legal tax inventory, a valid grand list, the law governing their official duties, and concerning the appraisal and listing of the various classes of taxable property.
32 V.S.A. § 3301 — VT Code / Title 32 / Chapter 103 / Section 3301
§ 3301. Collections Unit
Status: in_force

(a) There is established within the Department of Taxes a Collections Unit. The primary purpose of the Collections Unit is to enforce and collect debt owed the State, including tax debts and debts certified to the Department of Taxes from other branches, agencies, or subdivisions of government under this subchapter.

(b) The Collections Unit shall:

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

(2) adopt rules under 3 V.S.A. chapter 25 to provide for the uniform administration of the collection of State debt;

(3) collect tax deficiencies owed the State, including those under chapter 151, subchapters 8 and 9 of this title;

(4) administer the system of tax debt setoff in chapter 151, subchapter 12 of this title;

(5) administer the system of tax intercepts under section 3113 of this title; and

(6) collect debts referred from agencies or from other branches or subdivisions of State government under this subchapter.
32 V.S.A. § 5838 — VT Code / Title 32 / Chapter 151 / Section 5838
§ 5838. Digital business entity election
Status: in_force

A corporation shall not be subject to the tax imposed by section 5832 of this title if the corporation qualifies as and elects to be taxed as a digital business entity for the taxable year.
32 V.S.A. § 7781 — VT Code / Title 32 / Chapter 205 / Section 7781
§ 7781. Powers of officer conducting hearings
Status: in_force

The Commissioner and any agent of the Commissioner duly authorized to conduct any inquiry, investigation, or hearing hereunder shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation. At any hearing ordered by the Commissioner, the Commissioner or his or her agent authorized to conduct such hearing and having authority by law to issue such process may subpoena witnesses and require the production of books, papers, and documents pertinent to such inquiry. No witness under subpoena authorized to be issued by the provisions of this chapter shall be excused from testifying or from producing books or papers on the ground that such testimony or the production of such books or other documentary evidence would tend to incriminate him or her, but such evidence or the books or papers so produced shall not be used in any criminal proceeding against him or her. Officers who serve subpoenas issued by the Commissioner or under his or her authority and witnesses attending hearings conducted by him or her hereunder shall receive fees and compensation at the same rates as officers and witnesses in causes before a Criminal Division of the Superior Court, to be paid on vouchers of the Commissioner on order of the Commissioner of Finance and Management from the proper appropriation for the administration of this chapter.
32 V.S.A. § 436 — VT Code / Title 32 / Chapter 7 / Section 436
§ 436. Interfund borrowing
Status: in_force

Notwithstanding any provisions of law, the State Treasurer, with the approval of the Governor, may borrow from any funds created by the General Assembly available amounts as the Treasurer may determine to be necessary or desirable for the purpose of defraying the expenses of government, including the payment of notes issued for these purposes. Borrowing may be only made twice a year; first, during the period commencing 15 business days prior to the end of the State's fiscal year and ending 15 business days after the end of the State's fiscal year, and second, during the period commencing on December 10, or the preceding Friday if December 10 falls on a Saturday or Sunday, and ending on January 10 of the succeeding year. Not later than the last day of the period during which the funds were borrowed, the State Treasurer shall transfer to any fund from which initial borrowing has been made an amount equal to the borrowed amount, together with interest at the rate as the State Treasurer in the Treasurer's sole discretion shall determine.
32 V.S.A. § 4982 — VT Code / Title 32 / Chapter 133 / Section 4982
§ 4982. Salary and expenses of Supervisor and Board of Governors
Status: in_force

The expenses of the unified towns and gores in Essex County, including the salaries of the Supervisor and the three members of the Board of Governors and the reasonable and necessary expenses that the Supervisor and the members of the Board incur in the performance of their duties, shall be met from the revenues from the taxes assessed under section 4981 of this title. Notwithstanding the provisions of section 1761 of this title, the Supervisor shall receive a salary to be established annually by the Board of Governors. The members of the Board of Governors shall receive compensation for performance of their official duties in an amount to be established annually in the budget and approved by the residents and property owners of the unified towns and gores in Essex County.
32 V.S.A. § 4152a — VT Code / Title 32 / Chapter 129 / Section 4152a
§ 4152a. Property tax classifications [Effective July 1, 2028 if contingencies met]
Status: in_force

(a) The grand list of a town shall include one or more tax classifications for each parcel of real estate. A parcel shall be classified using one of the general classes of real estate listed under subsection (b) of this section and based on the considerations set forth in this section and by guidance provided by the Division of Property Valuation and Review. The listers and assessors shall annually update the grand list to include a tax classification not later than June 1 of every year, using information submitted to the Department of Taxes pursuant to this section. The tax classification may be updated after June 1 when a taxpayer files, or corrects an erroneously filed, homestead declaration after June 1.

(b) A parcel shall be assigned one or more of the following general classes:

(1) Homestead;

(2) Nonhomestead nonresidential; and

(3) Nonhomestead residential.

(c) As used in this section:

(1) “Homestead” means a parcel, or portion of a parcel, declared as a homestead on or before October 15 in accordance with section 5410 of this title for the current year.

(2) “Nonhomestead nonresidential” means a parcel, or portion of a parcel, that does not qualify as “homestead” or “nonhomestead residential” under this section.

(3) “Nonhomestead residential” means a parcel, or portion of a parcel, for which a homestead was not declared in accordance with section 5410 of this title for the current year and that has a residential property, as defined by the Commissioner by rule.

(d) A parcel with two or more portions qualifying for different tax classifications under this section shall be classified proportionally based on the percentage of floor space used.

(1) In the case of a homestead with 25 percent or less of floor space used for a business purpose, the parcel shall be classified as a homestead pursuant to subdivision 5401(a)(7)(F) of this title.

(2) If a portion of floor space is used for more than one purpose, the use in which the floor space is most often used shall be considered the primary use and the floor space shall be dedicated to that use for purposes of tax classification.

(e) The Commissioner shall amend existing forms, and publish new forms, as needed to gather the necessary attestations and declarations required under this section.

(f) Nothing in this section shall be construed to alter the tax treatment or enrollment eligibility of property as it relates to use value appraisal under chapter 124 of this title.

(g) Persons aggrieved by a decision to classify property for taxation purposes under this section may appeal in the manner provided for property valuation appeals under this title.
32 V.S.A. § 581 — VT Code / Title 32 / Chapter 7 / Section 581
§ 581. Unclaimed costs to revert to State
Status: in_force

Fees allowed in a bill of costs to a judge that are not demanded by the party to whom such fees are due within six months after such bill is allowed shall revert to the use of the State, and the judge, after the expiration of six months, shall be relieved from all liability to parties to whom the fees were due.
32 V.S.A. § 542 — VT Code / Title 32 / Chapter 7 / Section 542
§ 542. Payment to Treasurer
Status: in_force

The judge or clerk of each Criminal Division of the Superior Court shall quarterly, on or before the first day of February, May, August, and November, pay into the State Treasury all money in his or her hands belonging to the State.
32 V.S.A. § 4876 — VT Code / Title 32 / Chapter 133 / Section 4876
§ 4876. Manner of collection
Status: in_force

When a town has voted to collect its taxes under the provisions of sections 4872-4875 of this title, such taxes, including State and county taxes based on the grand list, shall be collected thereunder.
32 V.S.A. § 9273 — VT Code / Title 32 / Chapter 225 / Section 9273
§ 9273. Assessment of additional tax
Status: in_force

(a) If any operator shall fail to make a return as herein required, the Commissioner may make an estimate of the tax liability of the operator from any information he or she may obtain and, according to such estimate so made by him or her, assess the taxes, interest, and penalty due the State from such person, give notice of such assessment to the person, and make demand upon him or her for payment.

(b) After a return is filed under the provisions of this chapter, the Commissioner shall cause the same to be examined, and may make such further audits or investigation as he or she may deem necessary, and if he or she shall determine that there is a deficiency with respect to the payment of any tax due under this chapter, he or she shall assess the taxes and interest due the State, give notice of such assessment to the person liable, and make demand upon him or her for payment, but no such assessment shall be made after the later of three years from the date the return was filed or three years from the date the return was required to be filed, unless such return was fraudulent. When, before the expiration of the period prescribed herein for the assessment of an additional tax, a taxpayer has consented in writing that the period may be extended, the amount of the additional tax due may be determined at any time within the extended period. The period so extended may be further extended by subsequent consents in writing made before the expiration of the extended period. If the taxpayer has consented in writing to the extension of the period for assessment, the period for filing an application for credit or refund pursuant to section 9245 of this title shall likewise be extended for the same period of time. Notwithstanding the foregoing, where an operator under-reports tax collected under this chapter by 20 percent or more, the Commissioner may assess such tax at any time before the expiration of six years from the date the return was filed.

(c) If the Commissioner finds that an operator liable for a tax designs quickly to depart from this State, or to remove his property therefrom, or to conceal himself or herself or his or her property, or to discontinue business, or to do any other act tending to prejudice or to render wholly or partially ineffective proceedings to collect such tax, unless such proceedings be brought without delay, the Commissioner shall cause notice of such finding to be given such operator, together with a demand for an immediate return and immediate payment of such tax. If return and payment are not made upon demand, the Commissioner may make an estimate of the tax liability of such person from any information he or she may obtain and, according to such estimate, assess the taxes due the State from such person. The Commissioner shall give notice of said assessment and demand payment thereof, and such assessment shall be presumed to be correct, the burden showing otherwise being on the operator; thereupon, the tax shall become immediately due and payable. The Attorney General may at the same time, without delay, bring suit for the collection of the tax.
32 V.S.A. § 4981 — VT Code / Title 32 / Chapter 133 / Section 4981
§ 4981. Assessment of tax
Status: in_force

(a) A tax determined pursuant to this section is hereby annually assessed upon the grand list of the unified towns and gores in Essex County.

(b) Annually, the Board of Governors of the unified towns and gores in Essex County shall prepare a proposed municipal services budget and establish a proposed tax rate for the unified towns and gores in Essex County for the ensuing year. Annually, on the second Saturday in September, the Board of Governors shall call a meeting of the residents and property owners of the unified towns and gores in Essex County for the purpose of presenting the proposed budget and tax rate based upon the current grand list.

(c) Notice of the meeting and a copy of the proposed budget shall be sent by first-class mail to all residents and property owners of the unified towns and gores at their last known address at least 30 days before the meeting. The meeting shall be held in Essex County. The notice shall include the itemized proposed budget and the proposed tax rate.

(d) Annually, on or before September 30, the Board of Governors shall adopt a budget and tax rate and notify the residents and property owners of the unified towns and gores, the Supervisor, and the appraisers.
32 V.S.A. § 5406 — VT Code / Title 32 / Chapter 135 / Section 5406
§ 5406. Notice of fair market value and coefficient of dispersion
Status: in_force

(a) Not later than January 1 of each year, the Director of Property Valuation and Review shall notify the town clerk and chair of the board of listers of each municipality of the equalized education property value and the coefficient of dispersion of that town for the prior year and of the manner by which the equalized education property value and coefficient of dispersion were determined by the Director.

(b) Not later than April 1 of each year, the Director shall certify to the Secretary of Education the equalized education property value and coefficient of dispersion for the prior year of every municipality of the State.

(c) If the Director of Property Valuation and Review certifies that a municipality has completed a townwide reappraisal, the common level of appraisal for that municipality shall be equal to its new grand list value divided by its most recent equalized grand list value, for purposes of determining education property tax rates.
32 V.S.A. § 4404 — VT Code / Title 32 / Chapter 131 / Section 4404
§ 4404. Appeals from listers as to grand list
Status: in_force

(a) Within 14 days after the date of notice thereof, a person aggrieved by the final decision of the listers under the provisions of section 4221 of this title may appeal in writing therefrom to the board of civil authority by lodging his or her appeal with the town clerk, who shall record the same in the book containing the abstract of individual lists. The grounds upon which such appeal is based shall therein be briefly set forth.

(b) The town clerk forthwith shall call a meeting of the board to hear and determine such appeals, which shall be held at such time, not later than 14 days after the last date allowed for notice of appeal, and at such place within the town as he or she shall designate. Notice of such time and place shall be given by posting a warning therefor in three or more public places in such town and by mailing a copy of such warning, postage prepaid, to each member of the board, an agent designated by the legislative body, the chair of the board of listers, and to all persons so appealing.

(c)(1) The board shall meet at the time and place so designated, and on that day and from day to day thereafter shall hear and determine such appeals until all questions and objections are heard and decided. Each property, the appraisal of which is being appealed, shall be inspected by a committee of not less than three members of the board who shall report to the board within 30 days from the hearing on the appeal and before the final decision pertaining to the property is given. If, after notice, the appellant refuses to allow an inspection of the property as required under this subsection, including the interior and exterior of any structure on the property, the appeal shall be deemed withdrawn. The board shall, within 15 days from the time of the report, certify in writing its notice of decision, with reasons, in the premises, and shall file the notice with the town clerk who shall thereupon record the same in the book wherein the appeal was recorded and forthwith notify the appellant in writing of the action of such board by certified mail. If the board does not substantially comply with the requirements of this subsection and if the appeal is not withdrawn by filing written notice of withdrawal with the board or deemed withdrawn as provided in this subsection, the grand list of the appellant for the year for which appeal is being made shall remain at the amount set before the appealed change was made by the listers; except, if there has been a complete reappraisal, the grand list of the appellant for the year for which appeal is being made shall be set at a value that will produce a tax liability equal to the tax liability for the preceding year. The town clerk shall immediately record the same in the book wherein the appeal was recorded and forthwith notify the appellant in writing of the action by certified mail. Thereupon the appraisal so determined pursuant to this subsection shall become a part of the grand list of the person.

(2) During a declared state of emergency under 20 V.S.A. chapter 1, a board of civil authority within a municipality affected by an all-hazards event shall not be required to physically inspect any property that is the subject of an appeal. If the appellant requests in writing that the property be inspected for purposes of the appeal, a member or members of the board shall conduct the inspection through electronic means. If the appellant does not facilitate the inspection through electronic means, then the appeal shall be deemed withdrawn.

(3) As used in this subsection, “electronic means” means the transmittal of video or photographic evidence by the appellant at the direction of the board members conducting the inspection.

(d) Listers and agents to prosecute and defend suits wherein a town is interested shall not be eligible to serve as members of the board while convened to hear and determine such appeals nor shall an appellant, the appellant's servant, agent, or attorney be eligible to serve as a member of the board while convened to hear and determine any appeals. However, listers and agents to prosecute and defend suits wherein a town is interested shall be given the opportunity to defend the appraisals in question.
32 V.S.A. § 8907 — VT Code / Title 32 / Chapter 219 / Section 8907
§ 8907. Commissioner; computation of taxable costs
Status: in_force

(a) The Commissioner may investigate the taxable cost of any motor vehicle transferred subject to the provisions of this chapter. If the motor vehicle is not acquired by purchase in Vermont or is received for an amount that does not represent actual value, or if no tax form is filed or it appears to the Commissioner that a tax form contains fraudulent or incorrect information, the Commissioner may, in the Commissioner's discretion, fix the taxable cost of the motor vehicle at the clean trade-in value of vehicles of the same make, type, model, and year of manufacture as designated by the manufacturer, as shown in J.D. Power Values or any comparable publication, less the lease end value of any leased vehicle. The Commissioner may develop a process to determine the value of vehicles that do not have clean trade-in value in J.D. Power Values. The Commissioner may compute and assess the tax due and notify the purchaser verbally, if the purchaser is at a DMV location, or immediately by mail, and the purchaser shall remit the same within 15 days after notice is sent or provided.

(b) The Commissioner may investigate the lease end value of any motor vehicle transferred subject to the provisions of this chapter. If the listed lease end value of a motor vehicle does not represent a commercially reasonable value, the Commissioner shall establish a reasonable, commercial value for the end of the lease period. The Commissioner may adopt, amend, and repeal rules under 3 V.S.A. chapter 25 to establish the lease end value and may require and accept any satisfactory evidence of such value.
32 V.S.A. § 311a — VT Code / Title 32 / Chapter 5 / Section 311a
§ 311a. Public retirement benefits; unfunded liability; findings; purpose; intent
Status: in_force

(a) Findings. The General Assembly finds:

(1) The actuarially determined employer contribution (ADEC) for the Vermont State Employees' Retirement System (VSERS) has increased by an annual growth rate of 12.1 percent between FY 2009 and FY 2023, and the funded ratio of the VSERS has declined from 94.1 percent from FY 2008 to 67.6 percent by year-end FY 2021.

(2) The ADEC for the Vermont State Teachers' Retirement System (VSTRS) has increased by an annual growth rate of 13 percent between FY 2009 and FY 2023, and the funded ratio of the VSTRS has declined from 80.9 percent from FY 2008 to 52.9 percent by year-end FY 2021.

(3) The General Assembly has appropriated sufficient funds to fully pay the ADEC for both VSERS and VSTRS at the recommended amounts since FY 2007 and throughout the current amortization period.

(4) Since FY 2009, the accrued liabilities of VSERS and VSTRS have grown faster than the assets of each plan, resulting in a gap between the expected payout of future benefits and the assets VSERS and VSTRS have to pay out those benefits to retired State employees and teachers. This gap is also known as the unfunded liabilities for VSERS and VSTRS.

(5) In FY 2015, the General Assembly created the Retired Teachers' Health and Medical Benefits Fund, and health care premiums are paid for on a pay-as-you-go basis from this Fund.

(6) The FY 2022 State budget expense for retiree health care benefits, known as other postemployment benefits (OPEB), for State employees was approximately $37.2 million and $35.1 million for teachers.

(7) As of the beginning of FY 2022, the State's unfunded liabilities for health care benefits for retired State employees and teachers is $2.75 billion.

(b) Purpose. The purpose of this section is to provide economic stability for retired State employees and teachers by maintaining the financial health of VSERS and VSTRS, while also addressing the unfunded liabilities in the State's pension and OPEB plans and the decline in the funded ratios of those retirement systems.

(c) Intent.

(1) It is the intent of the General Assembly to address the unfunded liabilities and decline in funded ratios of VSERS and VSTRS by implementing several measures, including:

(A) continuing the General Assembly's policy since FY 2007 to fully fund the actuarially determined employer contributions rates for the VSERS and VSTRS at the amounts recommended by the respective boards of each retirement system to the General Assembly each year; and

(B) beginning in FY 2024, annually funding an additional payment to the actuarially recommended unfunded liability amortization payments for VSERS and VSTRS that will increase to not more than $15,000,000.00 each year to each retirement system and remain until the VSERS plan and the VSTRS plan respectively reach a 90 percent funded ratio.

(2) It is also the intent of the General Assembly to prefund other postemployment benefits to create more security and predictability in health care benefits for retired State employees and teachers.
32 V.S.A. § 4084 — VT Code / Title 32 / Chapter 129 / Section 4084
§ 4084. Procedure upon failure to return correct inventory
Status: in_force

When a person willfully omits to make, swear to, and deliver an inventory, or to answer any interrogatory therein as required by this chapter, or makes a false answer or statement therein, or if the listers believe that an inventory does not contain a full, true, and correct statement of the taxable property of such person, the listers shall ascertain as best they can the amount of the taxable property of such person and appraise the same at its fair market value. When, in the opinion of the listers, the amount so obtained is less than the amount of the taxable property of such person, they shall further appraise his or her property at a sum that will, in their judgment, equal the difference between the amount of such appraisal and the amount of his or her taxable property. When taxable property of such person is not ascertainable by the listers, they shall appraise the property of such person at a sum that, in their judgment, is the fair market value of all the taxable property owned by him or her. The amount so obtained, multiplied by the percent of fair market value that is used by the listers in the town in which the property is situated shall be the listed value, one percent of which shall constitute the grand list of such person.
32 V.S.A. § 635 — VT Code / Title 32 / Chapter 7 / Section 635
§ 635. Payments to relators; limitations
Status: in_force

(a) If the Attorney General proceeds with an action brought by a relator under subsection 632(b) of this chapter, the relator shall, subject to subsection (b) of this section, receive at least 15 percent but not more than 25 percent of the proceeds recovered and collected in the action or in settlement of the claim, depending upon the extent to which the relator substantially contributed to the prosecution of the action.

(b) Where the action is one that the court finds to be based primarily on disclosures of specific information, other than information provided by the relator, relating to allegations or transactions in a criminal, civil, or administrative hearing; in a legislative, administrative, or State Auditor hearing, audit, investigation, or report; or from the news media, the court may award such sums as it considers appropriate, but in no case more than 10 percent of the proceeds, taking into account the significance of the information and the role of the relator in advancing the case to litigation.

(c) Any payment to a relator under the subsection (a) or (b) of this section shall be made only from the proceeds recovered and collected in the action or in settlement of the claims. Any such relator shall also receive an amount for reasonable expenses that the appropriate court finds to have been necessarily incurred, plus reasonable attorney's fees and costs. All such expenses, fees, and costs shall be awarded against the defendant and paid directly by the defendant to the relator.

(d) If the Attorney General does not proceed with an action under this chapter, the relator bringing the action or settling the claim shall receive an amount that the court decides is reasonable for collecting the civil penalty and damages on behalf of the State. The amount shall be not less than 25 percent and not more than 30 percent of the proceeds recovered and collected in the action or in settlement of the claim, and shall be paid out of such proceeds. In such circumstances, the relator shall also receive an amount for reasonable expenses that the court finds to have been necessarily incurred, including reasonable attorney's fees and costs. All such expenses, fees, and costs shall be awarded against the defendant and paid directly by the defendant to the relator.

(e) Whether or not the Attorney General proceeds with the action, if the court finds that the action was brought by a relator who planned and initiated the violation of section 631 of this chapter upon which the action was brought, then the court may, to the extent the court considers appropriate, reduce or eliminate the share of the proceeds of the action that the relator would otherwise receive pursuant to this section, taking into account the role of the relator in advancing the case to litigation and any relevant circumstances pertaining to the violation. If the relator bringing the action is convicted of criminal conduct arising from his or her role in the violation of section 631 of this chapter, that relator shall be dismissed from the civil action and shall not receive any share of the proceeds of the action. Such dismissal shall not prejudice the right of the State to continue the action.
32 V.S.A. § 1407 — VT Code / Title 32 / Chapter 17 / Section 1407
§ 1407. Costs to be borne by the State
Status: in_force

(a) As described in this section, the State shall cover the costs of certain medical care for victims of crime committed in this State without health insurance or whose health insurance does not pay for all of the care provided.

(b) The State shall bear the costs of forensic medical and psychological examinations administered to victims of crime committed in this State, in instances where that examination is requested by a law enforcement officer or a prosecuting authority of the State or any of its subdivisions and the victim does not have health coverage or the victim's health coverage does not cover the entire cost of the examination. The State shall also bear the costs of sexual assault examinations, as defined in 8 V.S.A. § 4083, administered to victims in cases of alleged sexual assault where the victim obtains such an examination prior to receiving such a request if the victim does not have health coverage or the victim's health coverage does not cover the entire cost of the examination. If, as a result of a sexual assault examination, the alleged victim has been referred for mental health counseling, the State shall bear any costs of such examination not covered by the victim's health coverage. These costs may be paid from the Victims' Compensation Fund from funds appropriated for that purpose.

(c)(1) Health care facilities and health care providers shall bill the victim's health insurance plan, Medicaid, Medicare, or another health benefit plan, as applicable, for the services described in subsection (b) of this section. If the victim does not have health coverage or if the victim's health benefit plan denies the claim, the Fund shall reimburse health care facilities and health care providers located in Vermont as defined in 18 V.S.A. § 9402 at 60 percent of the billed charges for these claims, and the health care provider or facility shall not bill any balance to the crime victim.

(2) If the victim's health coverage does not cover all of the medical care provided pursuant to this section and the victim would otherwise be responsible for any co-payment, coinsurance, deductible, or other cost-sharing, the Fund shall pay the victim's share directly to the health care facility or provider.

(d) A victim, at his or her own expense, may obtain copies of the results of an examination under this section.
32 V.S.A. § 109 — VT Code / Title 32 / Chapter 3 / Section 109
§ 109. Solicitations and contributions prohibited
Status: in_force

(a) As used in this section:

(1) “Firm” means any person or entity that provides investment services and includes the owner of the firm, excluding those shareholders owning less than one percent holdings in the firm's outstanding shares, and all managers, officers, directors, partners, or employees who have managerial or discretionary responsibility to invest funds, manage funds, or provide investment services.

(2) “Investment services” means legal services, investment banking services, investment advisory services, underwriting services, financial advisory services, or brokerage firm services for brokerage, underwriting, and financial advisory activities that are within the statutory purview of the Treasurer.

(3) “Treasurer” means the Treasurer of the State of Vermont.

(b) A firm that currently has a contract with the State Treasurer or a political committee established by that firm shall not make a contribution to, or solicit contributions on behalf of, a candidate for the Office of Treasurer. A violation of this subsection shall be considered a material breach and a default by the firm of any contract issued to it by the Treasurer. Upon the occurrence of such a material breach and default, the Treasurer shall notify the firm of the State's intention to terminate the firm's contract. The Treasurer shall forthwith seek to reissue the contract to another person or entity in accordance with existing law and procedures. This subsection shall not preclude the payment of compensation, expenses or fees to a firm that has violated this subsection regarding work performed or expenses incurred prior to the date the contract is terminated.

(c) The Treasurer shall not enter into any contract with any firm if the firm or a political committee established by that firm has made a contribution or solicited contributions on behalf of a candidate for the Office of Treasurer after July 1, 1997 and within five years of the date of the contract.
32 V.S.A. § 5936 — VT Code / Title 32 / Chapter 151 / Section 5936
§ 5936. Hearing procedure
Status: in_force

(a) If a debtor applies in writing for a hearing before a claimant agency within 30 days of the date of mailing of the notice described in subsection 5934(c) of this chapter, the claimant agency shall conduct a hearing to determine the validity and amount of debt owed by the debtor. The hearing shall be held in accordance with 3 V.S.A. §§ 809 through 813.

(b) The final determination of any claimant agency regarding the validity and amount of any debt may be appealed within 30 days to the Civil Division of the Superior Court of the unit in which the taxpayer resides, except that if the claimant agency is the Office of Child Support, the appeal shall be to the Family Division of the Superior Court. Upon appeal, the provisions of the Vermont Rules of Civil Procedure or the Vermont Rules for Family Proceedings, as appropriate, shall apply, and the court shall proceed de novo to determine the debt owed.

(c) Upon conclusion of the hearings and appeals granted under this section, and upon notification by the Commissioner of the result of any appeal under section 5935 of this chapter, a claimant agency shall notify each taxpayer whose refund is set off that a final setoff has occurred. The notice shall include the amount of refund transferred to the claimant agency, the amount of debt finally determined to be owed to the claimant agency, the amount of refund, if any, returned to a non-debtor spouse, and the amount of any outstanding balance due the debtor after final setoff. The claimant agency shall disburse any outstanding balance due the debtor along with the notice of the final setoff.
32 V.S.A. § 4911 — VT Code / Title 32 / Chapter 133 / Section 4911
§ 4911. Forms of writs
Status: in_force

The forms of writs contained in this article, in the several courts of this State and other proceedings, shall, as near as circumstances will admit, be adopted and used, and shall be sufficient in law, but alterations may be made and allowed by the courts when necessary to adapt them to changes in the law.
32 V.S.A. § 4673 — VT Code / Title 32 / Chapter 133 / Section 4673
§ 4673. Successor's powers
Status: in_force

If a collector having in his or her hands uncollected taxes dies, removes from the State, or becomes otherwise incapacitated after commencing tax collection proceedings, a successor of such collector may complete such proceedings or collect such taxes. An unpaid tax not collected by a former collector may be collected under the same warrant by any successor.
32 V.S.A. § 103 — VT Code / Title 32 / Chapter 3 / Section 103
§ 103. Account with successor
Status: in_force

If the Treasurer goes out of office, the Treasurer shall exhibit to the Treasurer's successor a true and particular account of the money received and paid out since the last examination of the Treasurer's books and accounts as provided in section 801 of this title, and, within 10 days after the Treasurer's successor is declared elected or is appointed, with the successor and the Auditor, the Treasurer shall adjust and strike the balance found against the Treasurer within such time as is prescribed by the Auditor, or be liable for that balance to the State in a civil action.
32 V.S.A. § 4794 — VT Code / Title 32 / Chapter 133 / Section 4794
§ 4794. Omissions
Status: in_force

When the names of one or more delinquent taxpayers and the amount of delinquent taxes due therefrom, or either, are omitted from a tax warrant issued under the provisions of section 4793 of this title, the treasurer so issuing such warrant, from time to time, may issue one or more additional warrants for the collection of such taxes, provided the same are issued within one year from the date whereon such taxes became delinquent. Warrants so issued and collectors receiving the same shall be subject to the provisions of section 4793 of this title.
32 V.S.A. § 5914 — VT Code / Title 32 / Chapter 151 / Section 5914
§ 5914. Returns and mandatory payments
Status: in_force

(a) An S corporation that engages in activities in Vermont that would subject a C corporation to the requirement to file a return under section 5862 of this title shall file with the Commissioner an annual return, in the form prescribed by the Commissioner, on or before the due date prescribed for the filing of S corporation returns under 26 U.S.C. § 6072(b). The return shall set forth the name, address, and Social Security or federal identification number of each shareholder; the income attributable to Vermont and income not attributable to Vermont with respect to each shareholder as determined under this subchapter; and such other information as the Commissioner may by regulation prescribe. The S corporation shall, on or before the day on which such return is filed, furnish to each person who was a shareholder during the year a copy of such information shown on the return as the Commissioner may by regulation prescribe.

(b) The Commissioner may upon request and for ease of administration permit S corporations to file composite returns and to make composite payments of tax on behalf of some or all of its nonresident shareholders. In addition, the Commissioner may require an S corporation that has in excess of 50 nonresident shareholders to file composite returns and to make composite payments at the second-highest marginal rate on behalf of all of its nonresident shareholders.

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

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

(e) Any amount paid by the corporation to Vermont pursuant to this section shall be considered to be a payment by the shareholder of the income tax imposed on the shareholder for the taxable period pursuant to section 5822 of this title. An S corporation shall be entitled to recover a payment made pursuant to this section from the shareholder on whose behalf the payment was made.
32 V.S.A. § 9701 — VT Code / Title 32 / Chapter 233 / Section 9701
§ 9701. Definitions
Status: repealed

Unless the context in which they occur requires otherwise, as used in this chapter:

(1) “Person” means an individual, partnership, society, association, joint stock company, corporation, public corporation or public authority, estate, receiver, trustee, assignee, referee, and any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of the foregoing.

(2) “Commissioner” means the State Commissioner of Taxes or any officer or employee of the Department duly authorized by the Commissioner directly or indirectly by one or more redelegations of authority to perform the functions herein mentioned or described.

(3) “Purchaser” means a person who purchases property or who receives services taxable under this chapter.

(4)(A) “Sales price” means the total amount of consideration, including cash, credit, property, and services, for which personal property or services are sold, leased, or rented, valued in money, whether received in money or otherwise, without deduction for the following:

(i) the seller's cost of the property sold;

(ii) the cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expenses of the seller;

(iii) charges by the seller for any services necessary to complete the sale, other than installation charges; and

(iv) delivery charges;

and including consideration received by the seller from third parties if:

(I) the seller actually receives consideration from a party other than the purchaser and the consideration is directly related to a price reduction or discount on the sale;

(II) the seller has an obligation to pass the price reduction or discount through to the purchaser;

(III) the amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale of the item to the purchaser; and

(IV) one of the following criteria is met:

(aa) the purchaser presents a coupon, certificate, or other documentation to the seller to claim a price reduction or discount where the coupon, certificate, or documentation is authorized, distributed, or granted by a third party with the understanding that the third party will reimburse any seller to whom the coupon, certificate, or documentation is presented;

(bb) the purchaser identifies himself or herself to the seller as a member of a group or organization entitled to a price reduction or discount (a “preferred customer” card that is available to any patron does not constitute membership in such a group); or

(cc) the price reduction or discount is identified as a third party price reduction or discount on the invoice received by the purchaser or on a coupon, certificate, or other documentation presented by the purchaser.

(B) “Sales price” shall not include:

(i) discounts, including cash, term, or coupons that are not reimbursed by a third party that are allowed by a seller and taken by a purchaser on a sale;

(ii) interest, financing, and carrying charges from credit extended on the sale of personal property or services, if the amount is separately stated on the invoice, bill of sale, or similar document given to the purchaser;

(iii) any taxes legally imposed directly on the consumer that are separately stated on the invoice, bill of sale, or similar document given to the purchaser;

(iv) installation charges;

(v) credit for any trade-in; and

(vi) telecommunications nonrecurring charges.

(5) “Retail sale” or “sold at retail” means any sale, lease, or rental for any purpose other than for resale, sublease, or subrent, including sales to contractors, subcontractors, or repair persons of materials and supplies for use by them in erecting structures or otherwise improving, altering, or repairing real property. A manufacturer or retailer shall be treated as a contractor when purchasing material and supplies for use by them in erecting structures or otherwise improving, altering, or repairing real property unless an election is made under section 9711 of this title.

(6) “Purchase price” means the measure subject to use tax and has the same meaning as sales price.

(7) “Tangible personal property” means personal property that may be seen, weighed, measured, felt, touched, or in any other manner perceived by the senses. “Tangible personal property” includes electricity, water, gas, steam, and prewritten computer software regardless of the method in which the prewritten computer software is paid for, delivered, or accessed.

(8) “In this State” or “in the State” means within the exterior limits of the State of Vermont and includes all territory within these limits owned by or ceded to the United States of America.

(9) “Vendor” means:

(A) A person making sales of tangible personal property or services, the receipts from which are taxed by this chapter.

(B) A person maintaining a place of business in the State and making sales, whether at that place of business or elsewhere, to persons within the State of tangible personal property or services, the use of which is taxed by this chapter.

(C) A person who:

(i) solicits sales of tangible personal property either by employees, independent contractors, agents, or other representatives;

(ii) owns or controls a person engaged in the same manner or similar line of business in this State; or

(iii) maintains or has a franchisee or licensee operating under such person's name in this State if the franchisee or licensee is required to collect the sales tax imposed by this chapter; and by reason thereof makes sales to persons within the State of tangible personal property or services, the use of which is taxed by this chapter.

(D) Any other person making sales to persons within the State of tangible personal property or services, the use of which is taxed by this chapter, who may be authorized by the Commissioner to collect the tax imposed by this chapter.

(E) The State of Vermont or any of its agencies, instrumentalities, public authorities, public corporations, including a public corporation created pursuant to agreement or compact with another state, or political subdivision when that entity sells services or property of a kind ordinarily sold by private persons.

(F) A person making sales of tangible personal property from outside this State to a destination within this State and not maintaining a place of business or other physical presence in this State that:

(i) engages in regular, systematic, or seasonal solicitation of sales of tangible personal property in this State:

(I) by the display of advertisements in this State;

(II) by the distribution of catalogues, periodicals, advertising flyers, or other advertising by means of print, radio, or television media; or

(III) by mail, internet, telephone, computer database, cable, optic, cellular, or other communication systems, for the purpose of effecting sales of tangible personal property; and

(ii) has either made sales from outside this State to destinations within this State of at least $100,000.00, or totaling at least 200 individual sales transactions, during the 12-month period preceding the monthly period with respect to which that person's liability for tax under this chapter is determined.

(G) A person who has any other contact with this State that would allow this State to require the seller to collect and remit use tax under the provisions of the Constitution and laws of the United States.

(H) A person who provides telecommunications service as defined in subdivision (19) of this section, except that “vendor” shall not include a person whose activities in this State are limited to the performance of any activities that, without more, would not constitute nexus for sales tax collection purposes, plus any or all of the following necessary to create or maintain a World Wide Web page or internet site for the person:

(i) ownership of data or programming code in this State, or use of that data or programming code by another person or by a person not in this State;

(ii) ownership of, or receipt of services from, computer servers in this State; or

(iii) receipt of computer processing or web hosting services from a computer service provider or web hosting service in this State.

(I) For purposes of subdivision (C) of this subdivision (9), a person making sales that are taxable under this chapter shall be presumed to be soliciting business through an independent contractor, agent, or other representative if the person enters into an agreement with a resident of this State under which the resident, for a commission or other consideration, directly or indirectly refers potential customers, whether by a link on an internet website or otherwise, to the person if the cumulative gross receipts from sales by the person to customers in the State who are referred to the person by all residents with this type of an agreement with the person are in excess of $10,000.00 during the preceding tax year. For purposes of subdivision (C) of this subdivision (9), the presumption may be rebutted by proof that the resident with whom the person has an agreement did not engage in any solicitation in the State on behalf of the person that would satisfy the nexus requirements of the U.S. Constitution during the tax year in question.

(J) A marketplace facilitator who has facilitated sales by marketplace sellers to destinations within this State of at least $100,000.00, or totaling at least 200 individual sales transactions, during the 12-month period preceding the monthly period with respect to which that person's liability for tax under this chapter is determined.

(K) A marketplace seller who has combined sales to a destination within this State and sales through a marketplace to a destination within this State of at least $100,000.00, or totaling at least 200 individual sales transactions, during the 12-month period preceding the monthly period with respect to which that person's liability for tax under this chapter is determined.

(10) “Trade-in” means an allowance, including any core charges, made for like-kind property given to a vendor.

(11) “Place of entertainment” means any place where any facilities for entertainment, recreation, amusement, or sports are provided.

(12)(A) “Casual sale” means an isolated or occasional sale of an item of tangible personal property by a person who is not regularly engaged in the business of making sales of that general type of property at retail where the property was obtained by the person making the sale, through purchase or otherwise, for the person's own use.

(B) Aircraft as defined in 5 V.S.A. § 202(6), snowmobiles as defined in 23 V.S.A. § 3201(5), all-terrain vehicles as defined in 23 V.S.A. § 3501(1), motorboats as defined in 23 V.S.A. § 3302(6), and vessels as defined in 23 V.S.A. § 3302(17) that are 16 feet or more in length are hereby specifically excluded from the definition of casual sale.

(13) “Use” means the exercise of any right or power over tangible personal property by the purchaser thereof and includes the receiving, storage or any keeping or retention for any length of time, withdrawal from storage, any installation, any affixation to real or personal property, or any consumption of that property.

(14) “Persons required to collect tax” or “persons required to collect any tax imposed by this chapter” means every vendor of taxable tangible personal property or services and every recipient of amusement charges. These terms also include marketplace facilitators with respect to retail sales made on behalf of a marketplace seller. These terms shall also include any officer or employee of a corporation or other entity or of a dissolved entity who, as that officer or employee, is under a duty to act for the corporation or entity in complying with any requirement of this chapter.

(15) “Property and services the use of which is subject to tax” means all property sold to a person within the State, whether or not the sale is made within the State, the use of which property is subject to tax under section 9773 of this title or will become subject to tax when such property is received by or comes into the possession or control of such person within the State.

(16) “Advertising agency” means a business 80 percent or more of whose gross receipts in the previous taxable year were, or in the first taxable year are reasonably projected to be, from charges for advertising services. As used in this definition, the term “gross receipts” does not include charges for printing, imprinting, reproduction, publishing of tangible personal property, or photography to the extent that:

(A) the activity was not performed by the business itself but was contracted out to another business; and

(B) the charges therefor were passed through the business to its client.

(17) “Advertising materials” means tangible personal property that promotes a product, service, idea, concept, issue, or the image of a person, but not copies or reproductions of such property, or property on which printing or imprinting service has been performed.

(18) “Advertising services” means services rendered to promote a product, service, idea, concept, issue, or the image of a person, including services rendered to design and produce advertising materials prior to the acceptance of the advertising materials for reproduction or publication, including research; design; layout; preliminary and final art preparation; creative consultation, coordination, direction, and supervision; script and copywriting; editing; and account management services. “Advertising services” do not include printing, imprinting, reproduction, publishing of tangible personal property, or photography.

(19) “Telecommunications service” means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points. The term “telecommunications service” includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether such service is referred to as voice-over internet protocol services or is classified by the Federal Communications Commission as enhanced or value added. “Telecommunications service” does not include:

(A) Data processing and information services that allow data to be generated, acquired, stored, processed, or retrieved and delivered by an electronic transmission to a purchaser where such purchaser's primary purpose for the underlying transaction is the processed data or information.

(B) Installation or maintenance of wiring or equipment on a customer's premises.

(C) Tangible personal property.

(D) Advertising, including directory advertising.

(E) Billing and collection services provided to third parties.

(F) internet access service.

(G) Radio and television audio and video programming services, regardless of the medium, including the furnishing of transmission, conveyance, and routing of such services by the programming service provider. Radio and television audio and video programming services shall include cable service as defined in 47 U.S.C. § 522(6) and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 C.F.R. § 20.3.

(H) Ancillary services.

(I) Digital products delivered electronically, including software, music, video, reading materials, or ring tones.

(20) [Repealed.]

(21) “Mobile telecommunications service” means mobile telecommunications service as defined in 4 U.S.C. § 124.

(22) [Repealed.]

(23) “Alcoholic beverages” means beverages that are suitable for human consumption and contain one-half of one percent or more of alcohol by volume.

(24) “Clothing” means all human wearing apparel suitable for general use. The following list contains examples and is not intended to be an all-inclusive list.

(A) “Clothing” shall include:

(i) aprons, household and shop;

(ii) athletic supporters;

(iii) baby receiving blankets;

(iv) bathing suits and caps;

(v) beach capes and coats;

(vi) belts and suspenders;

(vii) boots;

(viii) coats and jackets;

(ix) costumes;

(x) diapers, child and adult, including disposable diapers;

(xi) earmuffs;

(xii) footlets;

(xiii) formal wear;

(xiv) garters and garter belts;

(xv) girdles;

(xvi) gloves and mittens for general use;

(xvii) hats and caps;

(xviii) hosiery;

(xix) insoles for shoes;

(xx) lab coats;

(xxi) neckties;

(xxii) overshoes;

(xxiii) pantyhose;

(xxiv) rainwear;

(xxv) rubber pants;

(xxvi) sandals;

(xxvii) scarves;

(xxviii) shoes and shoelaces;

(xxix) slippers;

(xxx) sneakers;

(xxxi) socks and stockings;

(xxxii) steel-toed shoes;

(xxxiii) underwear;

(xxxiv) uniforms, athletic and nonathletic; and

(xxxv) wedding apparel.

(B) “Clothing” shall not include:

(i) belt buckles sold separately;

(ii) costume masks sold separately;

(iii) patches and emblems sold separately;

(iv) sewing equipment and supplies, including knitting needles, patterns, pins, scissors, sewing machines, sewing needles, tape measures, and thimbles; and

(v) sewing materials that become part of “clothing,” including buttons, fabric, lace, thread, yarn, and zippers.

(25) “Clothing accessories” or “equipment” means incidental items worn on the person or in conjunction with “clothing.” “Clothing accessories or equipment” are mutually exclusive of and may be taxed differently than apparel within the definition of “clothing,” “sport or recreational equipment,” and “protective equipment.” The following list contains examples and is not intended to be an all-inclusive list. “Clothing accessories or equipment” shall include:

(A) briefcases;

(B) cosmetics;

(C) hair notions, including barrettes, hair bows, and hair nets;

(D) handbags;

(E) handkerchiefs;

(F) jewelry;

(G) sunglasses, nonprescription;

(H) umbrellas;

(I) wallets;

(J) watches; and

(K) wigs and hairpieces.

(26) “Delivery charges” means charges by the seller of personal property or services for preparations and delivery to a location designated by the purchaser of personal property, or services, including transportation, shipping, postage, handling, crating, and packing. Direct mail charges that are separately stated on an invoice or similar billing document given to the purchaser are excluded from the definition of “delivery charges.”

(27) “Dietary supplement” means any product, other than tobacco, intended to supplement the diet that:

(A) contains one or more of the following dietary ingredients:

(i) a vitamin;

(ii) a mineral;

(iii) an herb or other botanical;

(iv) an amino acid;

(v) a dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or

(vi) a concentrate, metabolite, constituent, extract, or combination of any ingredients described in subdivisions (i) through (v) of this subdivision (27)(A);

(B) is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form, or if not intended for ingestion in such form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and

(C) is required to be labeled as a dietary supplement, identifiable by the “supplemental facts” box found on the label and as required pursuant to 21 C.F.R. § 101.36.

(28) “Direct mail” means printed material delivered or distributed by U.S. mail or other delivery service to a mass audience or addresses on a mailing list provided by the purchaser or at the direction of the purchaser when the cost of the items is not billed directly to the recipients. “Direct mail” includes tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material. “Direct mail” does not include multiple items of printed material delivered to a single address.

(29) “Drug” means a compound, substance, or preparation and any component of a compound, substance, or preparation, but not including food and food ingredients, dietary supplements, alcoholic beverages, or grooming and hygiene products, that is:

(A) recognized in the official U.S. Pharmacopeia, official Homeopathic Pharmacopeia of the United States, official National Formulary, or in supplements to any of them;

(B) intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease; or

(C) intended to affect the structure or any function of the body.

(30) “Durable medical equipment” means equipment, including repair and replacement parts for such equipment, but does not include “mobility-enhancing equipment,” which:

(A) can withstand repeated use;

(B) is primarily and customarily used to serve a medical purpose;

(C) generally is not useful to a person in the absence of illness or injury; and

(D) is not worn on the body.

(31) “Food and food ingredients” means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. “Food and food ingredients” does not include alcoholic beverages, tobacco, cannabis and cannabis products as defined under 7 V.S.A. § 831, or soft drinks.

(32) “Grooming and hygiene products” means soaps and cleaning solutions, shampoo, toothpaste, mouthwash, antiperspirants, and suntan lotions and screens.

(33) “Lease or rental” means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration. A lease or rental may include future options to purchase or extend.

(A) “Lease or rental” does not include:

(i) A transfer of possession or control of property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments.

(ii) A transfer of possession or control of property under an agreement that requires the transfer of title upon completion of required payments and payment of an option price does not exceed the greater of $100.00 or one percent of the total required payments.

(iii) Providing tangible personal property along with an operator for a fixed or indeterminate period of time. A condition of this exclusion is that the operator is necessary for the equipment to perform as designed. For the purpose of this subdivision, an operator must do more than maintain, inspect, or set up the tangible personal property.

(B) “Lease or rental” does include agreements covering motor vehicles and trailers where the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in 26 U.S.C. § 7701(h)(1).

(34) “Mobility-enhancing equipment” means equipment, including repair and replacement parts of such equipment, but does not include “durable medical equipment,” which:

(A) is primarily and customarily used to provide or increase the ability to move from one place to another and which is appropriate for use either in a home or a motor vehicle;

(B) is not generally used by persons with normal mobility; and

(C) does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.

(35) “Prosthetic device” means a replacement, corrective, or supportive device, including repair and replacement parts for such device worn on or in the body to:

(A) artificially replace a missing portion of the body;

(B) prevent or correct a physical deformity or malfunction; or

(C) support a weak or deformed portion of the body.

(36) “Protective equipment” means items for human wear and designed as protection of the wearer against injury or disease or as protection against damage or injury of other persons or property but not suitable for general use. “Protective equipment” is mutually exclusive of and may be taxed differently from apparel within the definition of “clothing,” “clothing accessories or equipment,” and “sport or recreational equipment.” The following list contains examples and is not intended to be an all-inclusive list. “Protective equipment” shall include:

(A) breathing masks;

(B) clean room apparel and equipment;

(C) ear and hearing protectors;

(D) face shields;

(E) hardhats;

(F) helmets;

(G) paint or dust respirators;

(H) protective gloves;

(I) safety belts;

(J) safety glasses and goggles;

(K) tool belts; and

(L) welders' gloves and masks.

(37) “Sport or recreational equipment” means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use. “Sport or recreational equipment” is mutually exclusive of and may be taxed differently than apparel within the definition of “clothing,” “clothing accessories or equipment,” and “protective equipment.” The following list contains examples and is not intended to be an all-inclusive list. “Sport or recreational equipment” shall include:

(A) ballet and tap shoes;

(B) cleated or spiked athletic shoes;

(C) gloves, including baseball, bowling, boxing, hockey, and golf;

(D) goggles;

(E) hand and elbow guards;

(F) life preservers and vests;

(G) mouth guards;

(H) roller and ice skates;

(I) shin guards;

(J) shoulder pads;

(K) ski boots;

(L) waders; and

(M) wetsuits and fins.

(38) “Paging service” means a telecommunications service that provides transmission of coded radio signals for the purpose of activating specific pagers; such transmissions may include messages or sounds, or both.

(39) “Private communications service” means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels.

(40) “Value-added non-voice data service” means a service that otherwise meets the definition of telecommunications service in which computer processing applications are used to act on the form, content, code, or protocol of the information or data primarily for a purpose other than transmission, conveyance, or routing.

(41) “Coin-operated telephone service” means a telecommunications service paid for by inserting money into a telephone accepting direct deposits of money to operate.

(42) “Ancillary services” means services that are associated with or incidental to the provision of telecommunications services, including detailed telecommunications billing, directory assistance, vertical service, and voice mail services.

(43) “Telecommunication nonrecurring charges” means an amount billed for the installation, connection, change, or initiation of telecommunications service received by the customer.

(44) “Directory assistance” means an ancillary service of providing telephone number information or address information, or both.

(45) “Transferred electronically” means obtained by the purchaser by means other than tangible storage media.

(46) “Specified digital products” means digital audiovisual works, digital audio works, digital books, or ringtones that are transferred electronically.

(A) “Digital audiovisual works” means a series of related images that, when shown in succession, impart an impression of motion, together with accompanying sounds, if any.

(B) “Digital audio works” means works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones.

(C) “Digital books” means works that are generally recognized in the ordinary and usual sense as “books.”

(D) “Ringtones” means digitized sound files that are downloaded onto a device and that may be used to alert the customer with respect to a communication.

(47) “End user” means any person other than a person who received by contract a product transferred electronically for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the product, in whole or in part, to another person or persons.

(48) “Compost” means a stable humus-like material produced by the controlled biological decomposition of organic matter through active management but does not mean sewage, septage, or materials derived from sewage or septage.

(49) “Manipulated animal manure” means manure that is ground, pelletized, mechanically dried, or consists of separated solids.

(50) “Perlite” means a lightweight granular material made of volcanic material expanded by heat treatment for use in growing media.

(51) “Planting mix” means material that is:

(A) used in the production of plants; and

(B) made substantially from compost, peat moss, or coir and other ingredients that contribute to fertility and porosity, including perlite, vermiculite, and other similar materials.

(52) “Vermiculite” means a lightweight mica product expanded by heat treatment for use in growing media.

(53) “Soft drink” means nonalcoholic beverages that contain natural or artificial sweeteners. “Soft drinks” do not include beverages that contain milk or milk products, soy, rice, or similar milk substitutes, or greater than 50 percent of vegetable or fruit juice by volume.

(54) “Noncollecting vendor” means a vendor that sells tangible personal property or services to purchasers who are not exempt from the sales tax under this chapter, but that does not collect the Vermont sales tax.

(55) “Advanced wood boiler” means a boiler or furnace:

(A) installed as a primary central heating system;

(B) rated as high efficiency, meaning a higher heating value or gross calorific value of 85 percent or more;

(C) containing at least one week fuel storage, automated startup and shutdown, and fuel feed; and

(D) meeting other efficiency and air emissions standards established by the Department of Environmental Conservation.

(56) “Marketplace facilitator” means a person who contracts with marketplace sellers to facilitate for consideration, regardless of whether deducted as fees from the transaction, the sale of the marketplace seller's products through a physical or electronic marketplace operated by the person and engages:

(A) directly or indirectly through one or more affiliated persons, in any of the following:

(i) transmitting or otherwise communicating the offer or acceptance between purchasers and marketplace sellers;

(ii) owning or operating the infrastructure, electronic or physical, or technology that brings purchasers and marketplace sellers together;

(iii) providing a virtual currency that purchasers are allowed or required to use to purchase products from marketplace sellers; or

(iv) software development or research and development activities related to any of the activities described in subdivision (B) of this subdivision (56), if such activities are directly related to a physical or electronic marketplace operated by the person or an affiliated person; and

(B) in any of the following activities with respect to the marketplace seller's products:

(i) payment processing services;

(ii) fulfillment or storage services;

(iii) listing products for sale;

(iv) setting prices;

(v) branding sales as those of the marketplace facilitator;

(vi) order taking;

(vii) advertising or promotion; or

(viii) providing customer service or accepting or assisting with returns or exchanges.

(57) “Marketplace seller” means a person who has an agreement with a marketplace facilitator and makes retail sales of tangible personal property, taxable services, or digital goods through a marketplace owned, operated, or controlled by a marketplace facilitator, even if the person would not be required to collect and remit the sales tax had the sale not been made through the facilitated marketplace.

(58) “Marketplace” means the physical or electronic processes, systems, places, and infrastructure, including a website, through which a marketplace facilitator engages in any of the activities described in subdivision (56) of this section.

(59) “Affiliated person” means a person who, with respect to another person:

(A) has an ownership interest of more than five percent, whether direct or indirect, in the other person; or

(B) is related to the other person because a third person, or group of third persons who are affiliated persons with respect to each other, holds an ownership interest of more than five percent, whether direct or indirect, in the related persons.
32 V.S.A. § 9242 — VT Code / Title 32 / Chapter 225 / Section 9242
§ 9242. Collection of meals and rooms tax by operator and imposition of gross receipts tax
Status: in_force

(a) Each operator shall state the amount of tax to each occupant and each purchaser of a taxable meal and alcoholic beverage, and shall charge the tax for each rental, meal, or beverage, and shall demand and collect the tax from such occupant or purchaser. The occupant or purchaser shall pay the tax to the operator and each operator shall be liable for the collection thereof.

(b) No operator shall advertise or hold out or state to the public or to any consumer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the price of taxable meals or beverages or the rent, or that, if added, it or any part thereof will be refunded. However, an operator may advertise the price of a taxable meal or beverage or the rent by stating the purchase price or rent charge with the words “plus tax,” or “exclusive of tax,” or “tax included.” The operator shall maintain his or her records to show separately the charge for taxable meals, beverages, and rent and the amount of tax paid thereon, and the operator, if requested, shall furnish the purchaser or occupant with a statement of the charges made showing the tax separately computed thereof.

(c) A tax of nine percent of the gross receipts from meals and occupancies and 10 percent of the gross receipts from alcoholic beverages, exclusive of taxes collected pursuant to section 9241 of this title, received from occupancy rentals, taxable meals, and alcoholic beverages by an operator, is hereby levied and imposed and shall be paid to the State by the operator as herein provided. Every person required to file a return under this chapter shall, at the time of filing the return, pay the Commissioner the taxes imposed by this chapter as well as all other monies collected by him or her under this chapter; provided, however, that every person who collects the taxes on taxable meals and alcoholic beverages according to the tax bracket schedules of section 9241 of this title shall be allowed to retain any amount lawfully collected by the person in excess of the tax imposed by this chapter as compensation for the keeping of prescribed records and the proper account and remitting of taxes.
32 V.S.A. § 305 — VT Code / Title 32 / Chapter 5 / Section 305
§ 305. Power to revise estimates
Status: in_force

In making up the budget, the Governor-elect shall have the power to revise, increase, decrease, or eliminate the sum estimated to be needed for or by each activity hereinbefore referred to and shall include in the message dealing with the budget, as provided in section 306 of this title, the reasons for the Governor-elect's action.
32 V.S.A. § 7477 — VT Code / Title 32 / Chapter 190 / Section 7477
§ 7477. 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 7476 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 after the date of a notice to the taxpayer under section 7476 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. § 9611 — VT Code / Title 32 / Chapter 231 / Section 9611
§ 9611. Rules of Commissioner
Status: in_force

The Commissioner may adopt, amend, and withdraw rules interpreting and implementing this chapter.
32 V.S.A. § 5847 — VT Code / Title 32 / Chapter 151 / Section 5847
§ 5847. Withholding on sales or exchanges of real estate
Status: in_force

(a) Except as otherwise provided in this section, in the case of any sale or exchange of real property located in Vermont by a nonresident of Vermont, the transferee shall be required to withhold and transmit to the Commissioner within 30 days of such sale or transfer, a withholding tax equal to 2 1/2 percent of the consideration paid for the transfer. Any transferee who fails to withhold such amount shall be personally liable for the amount of such tax.

(b) Subject to subsection (d) of this section, no person shall be required to withhold any amount under subsection (a) of this section if:

(1) the transferor furnishes to the transferee a certificate by the transferor stating, under penalty of perjury, the transferor's Social Security number and the fact that the transferor is a Vermont resident; or

(2) the transferor or transferee has received a certificate from the Commissioner stating that:

(A) no tax is due on the gain from that transfer; or

(B) the transferor or transferee has satisfied the transferor's tax liability or has provided adequate security to cover such liability; or

(3) the transferor is a mortgagor conveying the mortgaged property to a mortgagee in foreclosure, or in a transfer in lieu of foreclosure, with no additional consideration.

(c) At the request of the transferor or transferee, the Commissioner may issue the certificate referred to in subdivision (b)(2) of this section or a certificate prescribing a reduced amount to be withheld under this section if the Commissioner determines that such reduced amount will not jeopardize the collection of the tax imposed by this chapter and the transferor is in good standing with the Department of Taxes with respect to any and all taxes. For purposes of this section, a transferor is in good standing with respect to any and all taxes if:

(1) all returns due from the transferor for any and all taxes have been filed; and

(2) no taxes are due and payable, except those on appeal.

(d) If a transferee has actual knowledge that a certificate furnished under subsection (b) of this section is false and the transferee fails to withhold the prescribed amount, the transferee shall be liable for an amount equal to the amount that should have been withheld together with penalty and interest as provided by this title.

(e) As used in this section “nonresident” of Vermont shall include individuals, trusts, partnerships, and corporations, but not estates. A nonresident individual is an individual who is domiciled outside Vermont at the time of closing. A nonresident trust is a trust that, at the time of closing, does not qualify for Vermont residency as defined in subdivision 5811(11) of this title. A nonresident partnership is a partnership, the controlling interest in which is held by nonresidents. A nonresident corporation, other than a Subchapter S corporation, is a corporation that is incorporated outside Vermont other than a corporation that has its principal place of business in Vermont and does no business in its state of incorporation. A nonresident Subchapter S corporation is a Subchapter S corporation the controlling interest in which is held by nonresidents. A nonresident limited liability company is a limited liability company the controlling interest in which is held by nonresidents.

(f) The amount withheld pursuant to this section shall be deemed to be a payment against the tax imposed by this chapter on income received by the seller.

(g) The Commissioner shall, by rule, establish a procedure by which a seller may apply for an early refund of the tax withheld when the seller establishes that no tax under this chapter will be owed or that a tax less than the amount withheld will be owed. The Commissioner shall, by rule, establish methods by which nonresident transferors may provide security in lieu of withholding.

(h) In the case of an installment sale, the seller may elect for Vermont purposes to report the entire gain in the year of the sale and to pay a tax equal to six percent of that gain. If the seller does not make this election, the real estate withholding will be retained by the Department and applied as a credit against the seller's tax liability in each year that an installment is received.
32 V.S.A. § 7201 — VT Code / Title 32 / Chapter 187 / Section 7201
§ 7201. Definitions
Status: in_force

As used in this chapter, the following words or phrases shall mean and include:

(1) “Death taxes,” estate taxes, inheritance taxes, succession taxes, taxes upon transfers made in contemplation of death, or any tax which arises because an individual has deceased;

(2) “State,” any state, territory, or possession of the United States, and the District of Columbia.
32 V.S.A. § 8212 — VT Code / Title 32 / Chapter 211 / Section 8212
§ 8212. Liability of lessees
Status: in_force

When a railroad is operated in this State by a person or corporation under a lease or other contract, taxes assessed thereon under the provisions of section 8211 of this title shall be paid by the lessee of such railroad or holder of such contract and be charged against and deducted from any payment due or to become due under such lease or contract, unless it is otherwise expressly stipulated therein.
32 V.S.A. § 5930ll — VT Code / Title 32 / Chapter 151 / Section 5930ll
§ 5930ll. Repealed. 2009, No. 156 (Adj. Sess.), § H.2, eff. July 1, 2030.
Status: in_force

(a) Definitions. As used in this subchapter:

(1) “Full-time job” means a permanent position filled by an employee who works at least 35 hours per week.

(2) “Investment period” means the period commencing January 1, 2010 and ending December 31, 2014.

(3) “Qualified capital expenditures” means expenditures properly chargeable to a capital account by a qualified taxpayer during the investment period, totaling at least $20 million for machinery and equipment to be located and used in Vermont for creating, producing, or processing tangible personal property for sale.

(4) “Qualified taxpayer” means a taxpayer that:

(A) is an existing business on January 1, 2010 with an aggregate average annual employment, including all employees of its related business units with which it files a combined or consolidated return for Vermont income tax purposes, during the investment period of no fewer than 200 full-time jobs in Vermont;

(B) is a taxable corporation under Subchapter C of the Internal Revenue Code;

(C) is a business whose operations at the time of application to the Vermont Economic Progress Council are located in a Rural Economic Area Partnership (REAP) zone designated by the U.S. Department of Agriculture Rural Development Authority, engaged primarily in the creation, production, or processing of tangible personal property for sale; and

(D) proposes to make qualified capital expenditures in a Vermont REAP zone and such expenditures will contribute substantially to the REAP zone's economy.

(5) “Qualified taxpayer's Vermont income tax liability” means the corporate income tax otherwise due on the qualified taxpayer's Vermont net income after reduction for any Vermont net operating loss as provided for under section 5832 of this title. For a qualified taxpayer that is a member of an affiliated group and that is engaged in a unitary business with one or more other members of that affiliated group, its Vermont net income includes the allocable share of the combined net income of the group.

(b) Certification.

(1) A qualified taxpayer may apply to the Vermont Economic Progress Council for a machinery and equipment investment tax credit certification for all qualified capital expenditures in the investment period on a form prescribed by the council for this purpose.

(2) The Council shall issue a certification upon determining that the applicant meets the requirements set forth in subsection (a) of this section.

(c) Amount of credit. Except as limited by subsections (e) and (f) of this section, a qualified taxpayer shall be entitled to claim against its Vermont income tax a credit in an amount equal to ten percent of the total qualified capital expenditures.

(d) Availability of credit.

(1) The credit earned under this section with respect to qualified capital expenditures shall be available to reduce the qualified taxpayer's Vermont income tax liability for its tax year beginning on or after January 1, 2012 or, if later, the first tax year within which the qualified taxpayer's aggregate qualified capital expenditures exceed $20,000,000.00. A taxpayer claiming a credit under this subchapter shall submit with the first return on which a credit is claimed a copy of the qualified taxpayer's certification from the Vermont Economic Progress Council.

(2) The credit may be used in the year earned or carried forward to reduce the qualified taxpayer's Vermont income tax liability in succeeding tax years ending on or before December 31, 2030.

(e) Limitations.

(1) The credit earned under this section, either alone or in combination with any other credit allowed by this chapter, may not be applied to reduce the qualified taxpayer's Vermont income tax liability in any one year by more than 80 percent, and in no event shall the credit reduce the taxpayer's income tax liability below any minimum tax imposed by this chapter.

(2) The total amount of credit authorized under this section shall be $8,000,000.00, and in no event shall the credit in any one tax year exceed $1,000,000.00. The credit shall be available on a first-come, first-served basis by certification of the Vermont Economic Progress Council pursuant to subsection (b) of this section.

(f) Recapture.

(1) A qualified taxpayer who has earned credit under this section with respect to its qualified capital expenditures shall notify the Vermont Economic Progress Council in writing within 60 days if the taxpayer's trade or business is substantially curtailed in any calendar year prior to December 31, 2023.

(2) A qualified taxpayer's business shall be considered to be substantially curtailed when the average number of the taxpayer's full-time jobs in Vermont for any calendar year prior to December 31, 2023 is less than 60 percent of the highest average number of its full-time jobs in Vermont for any calendar year in the investment period. For purposes of the preceding calculation, the qualified taxpayer's full-time jobs in Vermont shall include all full-time jobs in Vermont of its related business units with which it files a combined or consolidated return for Vermont income tax purposes. A business shall not be considered to be substantially curtailed when the assets of the business have been sold but the business continues to be located in Vermont, provided that the employment test of this subdivision is met.

(3) In the event that a qualified taxpayer has substantially curtailed its trade or business, then:

(A) the credit certification for such tax year and all succeeding tax years of the taxpayer shall be terminated;

(B) any credit previously earned and carried forward shall be disallowed; and

(C) any credit that has been previously used by the taxpayer to reduce its Vermont income tax liability shall be subject to recapture in accordance with the following table:

(4) The recapture shall be reported on the income tax return of the taxpayer who claimed the credit for the tax year in which the taxpayer's trade or business was substantially curtailed, or the Commissioner may assess the recapture in accordance with the assessment and appeal provisions provided for in subchapter 8 of this chapter.

(5) Within 60 days of the close of the qualified taxpayer's tax year in which the taxpayer's trade or business was substantially curtailed, the taxpayer may petition the Commissioner for a reduction in the amount of the credit subject to recapture and the disallowance of credit previously earned and carried forward. The Commissioner shall hold a hearing within 45 days of the receipt of the taxpayer's petition. The Commissioner shall have the discretion to reduce the amount of the credit subject to recapture and disallowance upon a showing of circumstances that contributed to the substantial curtailment of the taxpayer's trade or business. The decision of the Commissioner shall be final and shall not be subject to judicial review.

(g) Reporting.

(1) Any qualified taxpayer who has been certified under subsection (b) of this section shall file a report with the Vermont Economic Progress Council on a form prescribed by the Council for this purpose and provide a copy of the report to the Commissioner of Taxes.

(2) The report shall be filed for each year following the certification until the year following the last year the taxpayer claims the credit to reduce its Vermont income tax liability, or 2031, whichever occurs first.

(3) The report shall be filed by the due date of the taxpayer's tax return, including extensions, in each year for activity the previous calendar year and include, at a minimum:

(A) the number of full-time jobs in each quarter and the average number of hours worked per week;

(B) the level of qualifying capital investments made if reporting on a year within an investment period; and

(C) the amount of tax credit earned and applied during the previous calendar year.
32 V.S.A. § 5835 — VT Code / Title 32 / Chapter 151 / Section 5835
§ 5835. Construction of subchapter
Status: in_force

Nothing in this subchapter shall be construed to repeal or affect any of the provisions of chapter 211 of this title.
32 V.S.A. § 7812 — VT Code / Title 32 / Chapter 205 / Section 7812
§ 7812. Liability for collection of tax
Status: in_force

The licensed wholesale dealer shall be liable for the payment of the tax on tobacco products that he or she imports or causes to be imported into the State or that he or she manufactures in this State, and every licensed wholesale dealer authorized by the Commissioner to make returns and pay the tax on tobacco products sold, shipped, or delivered by him or her to any person in the State shall be liable for the collection and payment of the tax on all tobacco products sold, shipped, or delivered. Every retail dealer shall be liable for the collection of the tax on all tobacco products in his or her possession at any time, upon which the tax has not been paid by a licensed wholesale dealer, and the failure of any retail dealer to produce and exhibit to the Commissioner or his or her authorized representative, upon demand, an invoice by a licensed wholesale dealer for any tobacco products in his or her possession shall be presumptive evidence that the tax thereon has not been paid and that such retail dealer is liable for the collection of the tax thereon. The amount of taxes advanced and paid by a licensed wholesale dealer or retail dealer as hereinabove provided shall be added and collected as part of the sales price of the tobacco products.
32 V.S.A. § 476 — VT Code / Title 32 / Chapter 7 / Section 476
§ 476. Rebate of income earned from investment or reinvestment of bond proceeds to the U.S. Treasury Department
Status: in_force

Subject only to the approval of the Governor, the Commissioner of Finance and Management shall issue his or her warrant for payment to the U.S. Treasury Department or any other agency of the United States of all or any portion of the income received by the State from the investment or reinvestment of the proceeds of any bonds issued by the State in such amount and to the extent necessary to ensure that interest on bonds issued by the State is not included in gross income of the recipients thereof for federal income tax purposes.