reglab/housing_qa huggingface dataset:
32 V.S.A. § 7901
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 207 - Cannabis Excise Tax|§ 7901. Definitions

§ 7901. Definitions|As used in this chapter:  (1) "Cannabis" has the same meaning as in 7 V.S.A. § 831. (2) "Cannabis cultivator" has the same meaning as in 7 V.S.A. § 861. (3) "Cannabis product" has the same meaning as in 7 V.S.A. § 831. (4) "Cannabis product manufacturer" has the same meaning as in 7 V.S.A. § 861. (5) "Cannabis retailer" has the same meaning as in 7 V.S.A. § 861. (6) "Cannabis wholesaler" has the same meaning as in 7 V.S.A. § 861. (7) "Integrated licensee" has the same meaning as in 7 V.S.A. § 861. (8) "Retail sale" or "sold at retail" means any sale for any purpose other than for resale by a cannabis retailer or integrated licensee. (9) "Sales price" has the same meaning as in section 9701 of this title. (Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.)
32 V.S.A. § 7902
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 207 - Cannabis Excise Tax|§ 7902. Cannabis excise tax

§ 7902. Cannabis excise tax|(a) There is imposed a cannabis excise tax equal to 14 percent of the sales price of each retail sale in this State of cannabis and cannabis products, including food or beverages.(b) The tax imposed by this section shall be paid by the purchaser to the retailer or integrated licensee. Each retailer or integrated licensee shall collect from the purchaser the full amount of the tax payable on each taxable sale.(c) The tax imposed by this section is separate from and in addition to the general sales and use tax imposed by chapter 233 of this title. The tax imposed by this section shall not be part of the sales price to which the general sales and use tax applies. The cannabis excise tax shall be separately itemized from the general sales and use tax on the receipt provided to the purchaser.(d) The following sales shall be exempt from the tax imposed under this section:  (1) sales under any circumstances in which the State is without power to impose the tax; and (2) sales made by any dispensary as authorized under 7 V.S.A. chapter 37, provided that the cannabis or cannabis product is sold only to registered qualifying patients directly or through their registered caregivers. (Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.)
32 V.S.A. § 7903
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 207 - Cannabis Excise Tax|§ 7903. Liability for tax

§ 7903. Liability for tax|(a) Any tax collected in accordance with this chapter shall be deemed to be held by the retailer or integrated licensee in trust for the State of Vermont. Any tax collected under this chapter shall be accounted for separately so as clearly to indicate the amount of tax collected and that the same are the property of the State of Vermont.(b) Every retailer or integrated licensee required to collect and remit the tax under this chapter to the Commissioner shall be personally and individually liable for the amount of such tax together with such interest and penalty as has accrued under the provisions of section 3202 of this title. If the retailer or integrated licensee is a corporation or other entity, the personal liability shall extend to any officer or agent of the corporation or entity who as an officer or agent of the same has the authority to collect and remit tax to the Commissioner of Taxes as required in this chapter.(c) A retailer or integrated licensee shall have the same rights in collecting tax from his or her purchaser or regarding nonpayment of tax by the purchaser as if the tax were a part of the purchase price of cannabis or cannabis products and payable at the same time; provided, however, if the retailer or integrated licensee required to collect tax has failed to remit any portion of the tax to the Commissioner of Taxes, the Commissioner of Taxes shall be notified of any action or proceeding brought by the retailer or integrated licensee to collect tax and shall have the right to intervene in such action or proceeding.(d) A retailer or integrated licensee required to collect tax may also refund or credit to the purchaser any tax erroneously, illegally, or unconstitutionally collected. No cause of action that may exist under State law shall accrue against the retailer or integrated licensee for tax collected unless the purchaser has provided written notice to a retailer or integrated licensee and the retailer or integrated licensee has had 60 days to respond. (Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.)
32 V.S.A. § 7904
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 207 - Cannabis Excise Tax|§ 7904. Returns; records

§ 7904. Returns; records|(a) Any retailer or integrated licensee required to collect the tax imposed by this chapter shall, on or before the 25th day of every month, return to the Department of Taxes, under oath of a person with legal authority to bind the retailer or integrated licensee, a statement containing its name and place of business, the total amount of sales subject to the cannabis excise tax made in the preceding month, and any information required by the Department of Taxes, along with the total tax due. Retailers and integrated licensees shall not remit the tax collected to the Department of Taxes in cash absent the issuance of a waiver by the Commissioner of Taxes, and the Commissioner may require that returns be submitted electronically.(b) Every retailer and integrated licensee shall maintain, for not less than three years, accurate records showing all transactions subject to tax liability under this chapter. The records are subject to inspection by the Department of Taxes at all reasonable times during normal business hours. (Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.)
32 V.S.A. § 7905
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 207 - Cannabis Excise Tax|§ 7905. Bundled transactions

§ 7905. Bundled transactions|(a) Except as provided in subsection (b) of this section, a retail sale of a bundled transaction that includes cannabis or a cannabis product is subject to the cannabis excise tax imposed by this chapter on the entire sales price of the bundled transaction. If there is a conflict with the bundling transaction provisions applicable to another tax type, this section shall apply.(b) If the sales price is attributable to products that are taxable and products that are not taxable under this chapter, the portion of the price attributable to the products that are nontaxable is subject to the tax imposed by this chapter unless the retailer or integrated licensee can identify by reasonable and verifiable standards the portion that is not subject to tax from its books and records that are kept in the regular course of business, and any discounts applied to the bundle must be attributed to the products that are nontaxable under this chapter.(c) As used in this section, "bundled transaction" means:  (1) the retail sale of two or more products where the products are otherwise distinct and identifiable, are sold for one nonitemized price, and at least one of the products is or contains cannabis; or (2) cannabis or a cannabis product that is provided free of charge with the required purchase of another product. (Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.)
32 V.S.A. § 7906
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 207 - Cannabis Excise Tax|§ 7906. License

§ 7906. License|(a) Any retailer or integrated licensee required to collect tax imposed by this chapter must apply for and receive a cannabis retail tax license from the Commissioner for each place of business within the State where he or she sells cannabis or cannabis products prior to commencing business. The Commissioner shall issue without charge a license, or licenses, empowering the retailer or integrated licensee to collect the cannabis excise tax, provided that a retailer or integrated licensee's application is properly submitted and the retailer or integrated licensee is otherwise in compliance with applicable laws, rules, and provisions.(b) Each cannabis retail tax license shall state the place of business to which it is applicable and be prominently displayed in the place of business. The licenses shall be nonassignable and nontransferable and shall be surrendered to the Commissioner immediately upon the registrant ceasing to do business in the place named. A cannabis retail tax license shall be separate from and in addition to any licenses required by sections 9271 (meals and rooms tax) and 9707 (sales and use tax) of this title.(c) The Cannabis Control Board may require the Commissioner of Taxes to suspend or revoke the tax licenses issued under this section for any retailer or integrated licensee that fails to comply with 7 V.S.A. chapter 33 or any rules adopted by the Board. (Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.)
32 V.S.A. § 7907
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 207 - Cannabis Excise Tax|§ 7907. Administration of the cannabis excise tax

§ 7907. Administration of the cannabis excise tax|(a) The Commissioner of Taxes shall administer and enforce this chapter. The Commissioner may adopt rules pursuant to 3 V.S.A. chapter 25 to carry out such administration and enforcement.(b) To the extent not inconsistent with this chapter, the provisions for the assessment, collection, enforcement, and appeals of the sales and use tax in chapter 233 of this title shall apply to the cannabis excise tax imposed by this chapter. (Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.)
32 V.S.A. § 7908
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 207 - Cannabis Excise Tax|§ 7908. Statutory purpose

§ 7908. Statutory purpose|The statutory purpose of the exemption for cannabis and cannabis products sold by any dispensary as authorized under 7 V.S.A. chapter 37 in subdivision 7902(d)(2) of this title is to lower the cost of medical products in order to support the health and welfare of Vermont residents. (Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.)
32 V.S.A. § 7909
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 207 - Cannabis Excise Tax|§ 7909. Substance Misuse Prevention Funding

§ 7909. Substance Misuse Prevention Funding|(a) Thirty percent of the revenues raised by the cannabis excise tax imposed by section 7902 of this title, not to exceed $10,000,000.00 per fiscal year, shall be used to fund substance misuse prevention programming.(b) If any General Fund appropriations for substance misuse prevention programming remain unexpended at the end of a fiscal year, that balance shall be carried forward and shall only be used for the purpose of funding substance misuse prevention programming in the subsequent fiscal year.(c) Any appropriation balance carried forward pursuant to subsection (b) of this section shall be in addition to revenues allocated for substance misuse prevention programming pursuant to subsection (a) of this section. (Added 2021, No. 62, § 18, eff. March 1, 2022.)
32 V.S.A. § 8101
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 211 - Corporation Taxes|§ 8101. Imposition of tax

§ 8101. Imposition of tax|A State tax for the payment of State expenses is hereby assessed upon the property, business or corporate franchises of railroad, insurance, guaranty, transportation, mortgage, loan, or investment companies, and shall be payable in money to the Commissioner of Taxes for the use of the State as hereinafter provided. (Amended 1997, No. 156 (Adj. Sess.), § 10, eff. April 29, 1998.)
32 V.S.A. § 8102
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 211 - Corporation Taxes|§ 8102. Taxes a lien

§ 8102. Taxes a lien|All taxes imposed by this chapter shall be a first lien upon all property of the person or corporation required to pay such taxes, except as otherwise provided in this chapter, until the same are fully paid. All persons or corporations that purchase or otherwise acquire title to any of such property, except in the due course of business for which such corporation owning the same has been chartered, shall be liable to the State for all such taxes due or accrued at the time of such purchase or transfer of title.
32 V.S.A. § 8121
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 211 - Corporation Taxes|§ 8121. Formulation and distribution of returns

§ 8121. Formulation and distribution of returns|The Commissioner shall formulate forms requiring the statement of facts necessary to determine the amount of each tax prescribed in this chapter. On request, he or she shall furnish such forms by mail or otherwise to each person or corporation required to pay such tax. If he or she deems it necessary, he or she shall furnish forms to any person who may have acted as an agent or broker in this State for a foreign insurance or guaranty company not making returns to this State for the purpose of taxation, or who within this State may have solicited, arranged for, or effected a contract of insurance, guarantyship, or suretyship for another person with such foreign company.
32 V.S.A. § 8122
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 211 - Corporation Taxes|§ 8122. Execution of returns

§ 8122. Execution of returns|A person or corporation required by this chapter to pay a tax and all persons or corporations to whom the Commissioner sends forms shall fill out such forms, answer all interrogatories therein contained, and return the same as hereinafter provided. Such forms, so filled out, shall be subscribed and sworn to by the person making the return, if made by an individual or firm or, if made by a corporation, by its clerk, treasurer, or other proper officer.
32 V.S.A. § 8123
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 211 - Corporation Taxes|§ 8123. Time and place of filing

§ 8123. Time and place of filing|One copy of the form filled out and sworn to as provided in section 8122 of this title shall be returned at the expense of the party making the same to the Commissioner and one copy shall be retained by the person or corporation making the return. When required to be made annually, such return shall be made and filed except as otherwise provided in this chapter, on or before September 15 for the fiscal year ending with June 30 next preceding. When required to be made semiannually, such return shall be made and filed, except as otherwise provided in this chapter, on or before March 15 and September 15 for the semiannual periods ending with the last day of December and June next preceding, respectively.
32 V.S.A. § 8124
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 211 - Corporation Taxes|§ 8124. Time for payment of tax

§ 8124. Time for payment of tax|Within 30 days after making returns, except as otherwise provided in this chapter, the person or corporation making same shall forward to the Commissioner the amount of the annual or semiannual tax for the period covered by the returns.
32 V.S.A. § 8141
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 211 - Corporation Taxes|§ 8141. Examination of documents

§ 8141. Examination of documents|The Commissioner may examine any book, record, or paper of a corporation or person required by this chapter to make returns and pay a tax, concerning any matter as to which information is required to carry out the provisions of this chapter.
32 V.S.A. § 8142
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 211 - Corporation Taxes|§ 8142. Examination of officers, agents, and stockholders

§ 8142. Examination of officers, agents, and stockholders|On application of the Commissioner, a Justice of the Supreme Court or a Superior judge shall designate a master who may cite any officer, stockholder, agent, or clerk of a corporation or person required by this chapter to make returns or pay a tax, to appear before him or her for examination upon oath by the Commissioner, or to produce any book, record, or paper for inspection by the Commissioner concerning any matter as to which information is required to carry out the provisions of this chapter. By order of such Justice or judge, such testimony may be taken stenographically and transcribed in whole or in part for the use of the Commissioner, at the expense of the State. The fees and necessary expenses of a master so designated shall be fixed by the Justice or judge making the designation and paid by the State.
32 V.S.A. § 8143
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 211 - Corporation Taxes|§ 8143. Form and service of citation for examination

§ 8143. Form and service of citation for examination|Such citation shall issue and be served like a writ of summons and shall require the person therein named to appear within a reasonable time which shall be stated therein. When books, records, or papers are required to be produced, the same shall be designated in the citation. When it appears during a hearing that an inspection should be had of books, records, or papers other than those named in such citation, the master may order that such books, records, or papers be forthwith produced for such inspection by the Commissioner.
32 V.S.A. § 8144
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 211 - Corporation Taxes|§ 8144. Witness fees

§ 8144. Witness fees|Excepting an officer, stockholder of a corporation, or a person required by this chapter to file a return and pay a tax, a person cited to appear before a master, designated pursuant to section 8142 of this title, shall be allowed the same attendance and travel fees as witnesses in Superior Court. Such fees shall be paid by the State on the certificate of the Commissioner. (Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.)
32 V.S.A. § 8145
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 211 - Corporation Taxes|§ 8145. Failure to appear, be sworn, or testify

§ 8145. Failure to appear, be sworn, or testify|An officer, agent, clerk, or person who refuses to appear and be sworn or to testify as required by Article 3 of this subchapter or to show the Commissioner the books, records, or papers as required by Article 3 of this subchapter shall be fined not more than $5,000.00 nor less than $500.00.
32 V.S.A. § 8146
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 211 - Corporation Taxes|§ 8146. Additional tax; refunds

§ 8146. Additional tax; refunds|When the Commissioner finds that owing to the incorrectness of a return or any other cause, a tax paid pursuant to this chapter is too small, he or she shall assess an additional tax sufficient to cover the deficit and shall forthwith notify the parties so assessed. The administrative provisions of chapters 103 and 151 of this title shall apply to assessments and refund claims under this chapter, including those provisions governing interest and penalty in section 3202 of this title, appeals, and collection of assessments. (Amended 2015, No. 57, § 87, eff. June 11, 2015; 2015, No. 134 (Adj. Sess.), § 18, eff. May 25, 2016.)
32 V.S.A. § 8147
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 211 - Corporation Taxes|§ 8147. False swearing outside the State

§ 8147. False swearing outside the State|When an officer of a corporation, whose returns to the Commissioner are sworn to in another state, willfully makes a false statement as to a material fact required in such returns, such corporation shall forfeit to this State the sum of $300.00.
32 V.S.A. § 8148
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 211 - Corporation Taxes|§ 8148. False swearing

§ 8148. False swearing|A person who willfully swears falsely to any return, statement, or certificate mentioned in this chapter or upon an examination before a master as provided in section 8142 of this title, shall be guilty of perjury.
32 V.S.A. § 8162
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 211 - Corporation Taxes|§ 8162. Foreign corporations

§ 8162. Foreign corporations|When a foreign insurance, surety or guaranty company, or an agent thereof fails to make returns or to pay the taxes as required in this chapter, the Commissioner shall notify the Commissioner of Financial Regulation thereof, who shall thereupon revoke the license of such company and its agents to do business in this State. Notice in writing of such revocation shall be mailed by the Commissioner of Financial Regulation to such company addressed to its principal office or place of business in the United States and to the Commissioner of Taxes. In the discretion of the Commissioner of Financial Regulation, such notice may be sent by mail or otherwise to any or all of the agents of such company residing in this State. The license of foreign loan, mortgage, or investment companies in like manner and for like causes shall be revoked by the Commissioner of Financial Regulation and like notice thereof shall be given by such Commissioner. (Amended 1989, No. 225 (Adj. Sess.), § 25(b); 1995, No. 180 (Adj. Sess.), § 38(a); 2011, No. 78 (Adj. Sess.), § 2, eff. April 2, 2012.)
32 V.S.A. § 8171
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 211 - Corporation Taxes|§ 8171. Recovery of taxes and penalties

§ 8171. Recovery of taxes and penalties|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. (Amended 1965, No. 194, § 10, operative February 1, 1967; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 2009, No. 154 (Adj. Sess.), § 219.)
32 V.S.A. § 8211
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 211 - Corporation Taxes|§ 8211. Rate of tax and time of payment

§ 8211. Rate of tax and time of payment|(a) For each taxable year, there is hereby assessed upon the property and corporate franchise of each person or corporation owning or operating a railroad located in whole or in part within this State a tax at the rate of one percent of the appraised value thereof, obtained and established as hereinafter provided. One-half of the tax imposed by this section, covering the six months ending with June 30 in each year, shall be paid to the Commissioner on or before October 15 following, by the person or corporation then owning or operating such railroad. The remaining one-half of such tax covering the six months ending with December 31 in each year shall be paid to the Commissioner on or before April 15 following, by the person or corporation then owning or operating such railroad.(b) Not later than May 15 in each year, the State shall pay to each town wherein railroad real estate is located 50 percent of that portion of the tax revenue which has been collected upon the property of the railroad in that town for the immediately preceding taxable year. Delinquent taxes, when collected, shall be treated in the same fashion. (Amended 1971, No. 79, § 1, eff. date, see note set out below.)
32 V.S.A. § 8212
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 211 - Corporation Taxes|§ 8212. Liability of lessees

§ 8212. Liability of lessees|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.