reglab/housing_qa huggingface dataset:
32 V.S.A. § 7473
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7473. Allocation of payments

§ 7473. Allocation of payments|Any payment received by the Commissioner from any taxpayer with respect to a tax liability of the taxpayer may be applied to any tax liability in the following order of priority, notwithstanding any direction by the taxpayer to the contrary:First, against any portion of any tax liability initially incurred with respect to a preceding taxable year, with the portion incurred with respect to the earliest preceding taxable year to be satisfied before any portion incurred with respect to any succeeding taxable year; next, against any portion of any tax liability incurred with respect to the current taxable year. As to each portion, the payment shall be applied, first, to the amount of any interest; next, to the amount of any penalty; next, to the amount of any fee; next, to the amount of any unpaid tax; incurred with respect to the taxable year. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.)
32 V.S.A. § 7474
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7474. Inconsistent provisions

§ 7474. Inconsistent provisions|Notwithstanding any provisions of the statutes of this State to the contrary, no person or other taxpayer, and no item of gift or of an estate, shall be exempt from taxation under this chapter unless the person or other taxpayer or item of gift or of an estate, as the case may be, is expressly exempted from taxation by this chapter. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.)
32 V.S.A. § 7476
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7476. Additional returns

§ 7476. Additional returns|When the Commissioner is of the opinion that a taxpayer has failed to file any return required by this chapter, or to include in any return so filed, either intentionally or through error, information by which the taxpayer's tax liability may correctly be determined, the Commissioner may, by written notice to the taxpayer, require that the taxpayer file that return, or an additional supplementary return containing such information, verified as provided in section 7480 of this title, in such form as the Commissioner shall prescribe. The filing of that return shall not relieve the taxpayer from any of the penalties to which he or she may be liable under this chapter. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.)
32 V.S.A. § 7477
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7477. Failure to file a return; petition and computation of tax

§ 7477. Failure to file a return; petition and computation of tax|(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. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 2019, No. 14, § 82, eff. April 30, 2019.)
32 V.S.A. § 7478
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7478. Examination of records and witnesses

§ 7478. Examination of records and witnesses|The Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a determination of the tax liability of any taxpayer, may examine or cause to be examined by any agent or representative designated by him or her for that purpose, any books, papers, records, or memoranda of the taxpayer bearing upon the matters required to be included in any return. The Commissioner or such officers as he or she may designate may require the attendance of the taxpayer or of any other person having knowledge in the premises, at any place in the county where the taxpayer or person resides or has a place of business, or in Washington County if the taxpayer is a nonresident individual, estate, trust or is a corporation not having a place of business in this State, and may take testimony and require proof material for his or her information and may administer oaths or take acknowledgment in respect of any return or other information required by this title or the rules, regulations, and decisions of the Commissioner. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.)
32 V.S.A. § 7479
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7479. Supplemental information; changes in federal tax liability or in taxable gifts or estate

§ 7479. Supplemental information; changes in federal tax liability or in taxable gifts or estate|(a) If, after the time for filing any return required by this chapter, a taxpayer:  (1) becomes aware of any information which makes that return materially false, inaccurate or incomplete; or (2) is notified of any assertion by the United States, whether under section 6212 of the Internal Revenue Code of 1986 or otherwise, that his or her taxable gifts or taxable estate, or any tax liability under the laws of the United States is other than the amount stated in the return; or (3) files an amended return under the laws of the United States, the taxpayer shall, within 30 days of the receipt of that information or notification of that assertion or filing that amended return, notify the Commissioner thereof, and of such particulars as may be relevant to the amount of any tax liability of the taxpayer under this chapter.   (b) Any notice required to be given to the Commissioner under this section shall be considered to be a return for purposes of this chapter, and a taxpayer required to file any such return shall be subject, with respect thereto, to the provisions of this chapter including, without limitation, the provisions governing fees for failure to file a return, except as those provisions conflict with the express provisions of this section. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.)
32 V.S.A. § 7480
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7480. Form and verification of returns

§ 7480. Form and verification of returns|The returns required to be filed under this chapter shall be in such form and manner as the Commissioner prescribes in order to assure payment of the taxes imposed by this chapter and shall be filed at the main office of the Department of Taxes. Those returns shall be verified by written declarations that the statements therein are made subject to the pains and penalties of perjury. When a return is made by a corporation, the person signing it shall be considered to be the person who is subject to the pains and penalties of perjury. The Commissioner shall cause to be prepared blank forms for the returns and shall cause them to be distributed throughout the state and to be furnished upon application, but failure to secure or receive such a form shall not relieve a taxpayer from the obligation of filing any return herein required. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.)
32 V.S.A. § 7481
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7481. Extension of time for filing of returns

§ 7481. Extension of time for filing of returns|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. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1979, No. 105 (Adj. Sess.), § 17; 1981, No. 191 (Adj. Sess.), § 7.)
32 V.S.A. § 7483
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7483. Method of payment

§ 7483. Method of payment|All tax liabilities imposed by this chapter may be paid pursuant to section 3110 of this title. A tax liability may be paid with uncertified check, but if an uncertified check is not honored by the bank on which it is drawn, the taxpayer shall remain liable for the payment of the tax and for all lawful penalties and interest in the same manner as if the check had not been tendered. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2021, No. 73, § 6.)
32 V.S.A. § 7486
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7486. Time limitation on notices of deficiency and assessment of penalty and interest

§ 7486. Time limitation on notices of deficiency and assessment of penalty and interest|(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. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2017, No. 113 (Adj. Sess.), § 190.)
32 V.S.A. § 7487
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7487. Determination of deficiency, penalty, or interest

§ 7487. Determination of deficiency, penalty, or interest|Upon receipt of a notice of deficiency or assessment of penalty or interest under sections 3202 and 3203 of this title, the taxpayer may, within 60 days after the date of the notice or assessment, petition the Commissioner in writing for a determination of that deficiency or assessment. The Commissioner shall thereafter grant a hearing upon the matter and notify the taxpayer in writing of his or her determination concerning the deficiency, penalty, or interest. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1975, No. 154 (Adj. Sess.), § 2, eff. date, see note below; 1989, No. 222 (Adj. Sess.), § 35; 2017, No. 113 (Adj. Sess.), § 191.)
32 V.S.A. § 7488
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7488. Refunds; petitions for refunds

§ 7488. Refunds; petitions for refunds|(a) At any time within three years after the date a return is required to be filed under this chapter, or six months after a refund was received from the United States with respect to an estate or gift tax liability, or an amount of taxable gifts or of a taxable estate under the laws of the United States, reported in a return filed under the laws of the United States, whichever is later, a taxpayer may petition the Commissioner for the refund of all or any part of the amount of tax paid with respect to the return. Unless the period is extended by agreement of the Commissioner and the taxpayer, the Commissioner shall thereafter, upon notice to the taxpayer, hold a hearing on the claim and shall notify the taxpayer of his or her determination of the claim within 30 days of the hearing. The failure of the Commissioner to refund the amount claimed by a taxpayer within six months of the date of the petition for the refund, under this subsection, shall be considered to be a notification to the taxpayer of the Commissioner's determination concerning the claim. The notification shall be considered to have been given on the date of the expiration of the six months period.(b) If the Commissioner determines, on a petition for refund or otherwise, that a taxpayer has paid an amount of tax under this chapter which, as of the date of the determination, exceeds the amount of tax liability owing from the taxpayer to the State, with respect to the current and all preceding taxable years, under any provision of this title, the Commissioner shall forthwith refund the excess amount to the taxpayer together with interest at the rate per annum established pursuant to section 3108 of this title. That interest shall be computed from the latest of 45 days after the date the return was filed or was due, including any extensions of time thereto or, if the taxpayer filed an amended return or otherwise requested a refund, 45 days after the date the petition or amended return was filed. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1979, No. 105 (Adj. Sess.), § 48; 1993, No. 49, § 15, eff. May 28, 1993; 2009, No. 160 (Adj. Sess.), § 32; 2013, No. 73, § 16, eff. June 5, 2013.)
32 V.S.A. § 7489
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7489. Procedure for hearings by Commissioner; appeals

§ 7489. Procedure for hearings by Commissioner; appeals|(a) Any hearing granted by the Commissioner under section 7487 or 7488 of this title shall be subject to and governed by 3 V.S.A. chapter 25.(b) Any aggrieved taxpayer may, within 30 days, appeal a determination by the Commissioner concerning a notice of deficiency, an assessment of penalty or interest, or claim to refund, to the Washington Superior Court or the Superior Court of the county in which the taxpayer resides or has a place of business. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1971, No. 185 (Adj. Sess.), § 229, eff. March 29, 1972; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1979, No. 105 (Adj. Sess.), § 21.)
32 V.S.A. § 7490
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7490. Payment and collection of deficiencies and assessments; jeopardy notices

§ 7490. Payment and collection of deficiencies and assessments; jeopardy notices|(a) Upon notification to a taxpayer of any deficiency, and upon assessment against the taxpayer of any penalty or interest, under sections 3202 and 3203 of this title, the amount of the assessment shall be payable forthwith and the amount of the deficiency and assessment shall be collectible by the Commissioner 30 days after the date of the notification or assessment. The collection by the Commissioner of the deficiency, penalty, or interest shall be stayed:  (1) If within 30 days after the notification of deficiency or the assessment under sections 3202 and 3203 of this title the taxpayer files a petition for determination by the Commissioner in accordance with section 7487 of this title, collection shall be stayed until 30 days after the notification of the taxpayer of the determination; and (2) If within 30 days of the notification of determination the taxpayer files a notice of appeal in such manner as the Supreme Court may by rule provide, collection shall be stayed pending judgment of the Court upon the appeal; and (3) Under such further circumstances and upon such terms as the Commissioner prescribes.   (b) Notwithstanding subsection (a) of this section, the Commissioner, if he or she believes the collection from a taxpayer of any deficiency, penalty, or interest to be in jeopardy, may demand, in writing, that the taxpayer pay the deficiency, penalty, or interest forthwith. The demand may be made concurrently with, or after the notice of deficiency or the assessment of penalty or interest given to the taxpayer under sections 3202 and 3203 of this title. The amount of deficiency, penalty, or interest shall be collectible by the Commissioner on the date of the demand, unless the taxpayer files with the Commissioner a bond in an amount equal to the deficiency, penalty, or interest sought to be collected as security for such amount as finally may be determined. In the event that it is finally determined that the taxpayer was not liable for the amount of the deficiency, penalty, or interest referred to in any demand under this subsection, the Commissioner shall reimburse the taxpayer, promptly upon such determination, for the reasonable cost to the taxpayer of any bond obtained by him or her for the purposes of this subsection. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1971, No. 185 (Adj. Sess.), § 230, eff. March 29, 1972; 1979, No. 105 (Adj. Sess.), § 22; 2017, No. 113 (Adj. Sess.), § 192.)
32 V.S.A. § 7491
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7491. Remedy exclusive; determination final

§ 7491. Remedy exclusive; determination final|(a) The exclusive remedy of a taxpayer with respect to the refund of monies paid in connection with a return filed under this chapter shall be the petition for refund provided under section 7488 of this title, and the appeal from an adverse determination of the petition for refund provided under section 7489 of this title. The exclusive remedy of a taxpayer with respect to a notification of deficiency or assessment of penalty or interest under sections 3202 and 3203 of this title shall be the petition for determination of the deficiency or assessment provided under section 7487 of this title, and the appeal from an adverse determination of deficiency or assessment provided under section 7489 of this title.(b) Upon the failure of a taxpayer to petition in accordance with section 7487 of this title from a notice of deficiency or assessment under sections 3202 and 3203 of this title, or to appeal in accordance with section 7489 of this title from a determination of a deficiency of assessment of tax liability under section 7487 of this title, the taxpayer shall be bound by the terms of the notification, assessment, or determination, as the case may be. The taxpayer shall not thereafter contest, either directly or indirectly, the tax liability as therein set forth, in any proceeding including a proceeding upon a claim of refund of all or any part of any payment made with respect to the tax liability, or a proceeding for the enforcement or collection of all or any part of the tax liability. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2017, No. 113 (Adj. Sess.), § 193.)