reglab/housing_qa huggingface dataset:
32 V.S.A. § 3003
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 101 - Construction|§ 3003. Commissioner

§ 3003. Commissioner|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. § 3004
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 101 - Construction|§ 3004. Sunday; time extended

§ 3004. Sunday; time extended|When an act under this subtitle is required to be done on or before a date which falls on Sunday, such act shall be valid if done on the following Monday.
32 V.S.A. § 3005
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 101 - Construction|§ 3005. Temporary removal

§ 3005. Temporary removal|The residence of a person for the purpose of taxation shall not be changed by a temporary removal from a town to avoid taxation.
32 V.S.A. § 3006
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 101 - Construction|§ 3006. Actions against nonresidents

§ 3006. Actions against nonresidents|The officers responsible for the collection of any tax due any state, commonwealth, or territory of the United States of America, or any political subdivision thereof, shall have the right to bring and maintain an action or suit in the courts of this State to recover any unpaid tax against a person subject to the jurisdiction of the courts of this State, when the same or a similar right is accorded to the proper officer of this State or any of its political subdivisions by such state, commonwealth, or territory either by law or comity. (Added 1971, No. 73, § 43, eff. April 16, 1971.)
32 V.S.A. § 3007
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 101 - Construction|§ 3007. Director

§ 3007. Director|The word "Director" as used in Parts 1 and 2 of this subtitle and chapter 211, subchapter 2, article 4 of this title means the Director of the Division of Property Valuation and Review. (Added 1977, No. 105, § 11.)
32 V.S.A. § 3101
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 103 - Department of Taxes; Commissioner of Taxes|§ 3101. Powers and duties of Commissioner

§ 3101. Powers and duties of Commissioner|(a) The Department of Taxes shall be administered by a Commissioner of Taxes.(b) The Commissioner shall:  (1) Report biennially to the General Assembly. The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the report to be made under this subdivision. (2) Provide for the security of information required by law to be kept confidential. (3) Coordinate and integrate the work of the Department of Taxes with other agencies and departments responsible for the administration of taxes. (4) Advise the Secretary of Administration and the General Assembly on matters relating to tax policy, as requested. (5) Provide assistance and instruction to taxpayers and tax preparers, within the limits of available resources; provided, however, that in his or her communication with taxpayers, the Commissioner shall educate taxpayers about the available opportunities for resolving tax disputes through abatement, payment plans, offers in compromise, or any other possibilities for informal resolution before a final administrative decision on the merits of the dispute. (6) Design and make available to all who request them appropriate returns for reporting tax information. (7) Establish procedures for handling taxpayer appeals. (8) Establish and maintain a record of tax returns and other data furnished to the Department of Taxes. (9) Prepare and provide at a reasonable fee to all who request them copies of relevant tax statutes and regulations. (10) Administer and enforce all taxes within his or her jurisdiction. (11) From time to time prepare and publish statistics reasonably available with respect to the operation of this title, including amounts collected, classification of taxpayers, tax liabilities, and such other facts as the Commissioner or the General Assembly considers pertinent. (12) [Repealed.] (13) From time to time provide municipalities with recommended methods for determining, for municipal tax purposes, the fair market value of renewable energy plants that are subject to taxation under section 8701 of this title. (Amended 1959, No. 329 (Adj. Sess.), § 41, eff. March 1, 1961; 1987, No. 243 (Adj. Sess.), § 69, eff. June 13, 1988; 1991, No. 186 (Adj. Sess.), §§ 1, 2, eff. May 7, 1992; 2001, No. 114 (Adj. Sess.), § 7a, eff. May 28, 2002; 2005, No. 14, § 10; 2007, No. 33, § 1, eff. May 18, 2007; 2011, No. 127 (Adj. Sess.), § 6, eff. Jan. 1, 2013; 2013, No. 142 (Adj. Sess.), § 67; 2015, No. 57, § 44; 2015, No. 131 (Adj. Sess.), § 34.)
32 V.S.A. § 3108
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 103 - Department of Taxes; Commissioner of Taxes|§ 3108. Establishment of interest rate

§ 3108. Establishment of interest rate|(a) Not later than December 15 of each year, the Commissioner shall establish an annual rate of interest applicable to unpaid tax liabilities and tax overpayments that shall be equal to the average prime rate charged by banks during the immediately preceding 12 months commencing on October 1 of the prior year, rounded upwards to the nearest quarter percent. The rate established hereunder shall be effective on January 1 of the immediately following year. As used in this section, the term "prime rate charged by banks" shall mean the average predominate prime rate quoted by commercial banks to large businesses as determined by the Board of Governors of the Federal Reserve Board.(b) Whenever the Commissioner is authorized or directed to pay interest on an overpayment of any taxes, nevertheless no interest shall be paid on such overpayment:  (1) where the Commissioner finds that such overpayment was made with the intention or expectation of receiving a payment of interest thereon and for no other reason; (2) for any period of time prior to 45 days after the date the return other than a corporate income tax return was due, including any extensions of time thereto or 45 days after the return was filed, whichever is the later date, and with respect to corporate income tax returns, for any period of time prior to 90 days after the date the return was due or 90 days after the return was filed, whichever is the later date; (3) in the case of overpayments which result from carrybacks, for a period of time prior to 45 days after the end of the tax year in which the event giving rise to the carryback occurred; (4) to the extent the overpayment is paid at the direction of the taxpayer to a municipality for credit against the taxpayer's homestead property tax liabilities. (5) For the purposes of this subsection, a return shall not be treated as filed until it is filed in processible form, which means that such return is filed on a permitted form and such return contains the taxpayer's name, address, and identifying number and the required signature and contains sufficient information (whether on the return or on required attachments) to permit the mathematical verification of the tax liability shown on the return. (6) The provisions of this subsection shall apply notwithstanding any other provision of law to the contrary. (Added 1981, No. 191, (Adj. Sess.), § 1; amended 1983, No. 59, § 2, eff. April 22, 1983; 1999, No. 49, § 75, eff. June 2, 1999; 2005, No. 185 (Adj. Sess.), § 4, eff. Jan. 1, 2007; 2011, No. 143 (Adj. Sess.), § 15, eff. May 15, 2012; 2019, No. 51, § 2, eff. June 10, 2019; 2019, No. 175 (Adj. Sess.), § 28, eff. Oct. 8, 2020.)
32 V.S.A. § 3109
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 103 - Department of Taxes; Commissioner of Taxes|§ 3109. Sheriffs and collection agencies; contracts for the collection of taxes; the use of bank or credit cards for the payment of delinquent taxes

§ 3109. Sheriffs and collection agencies; contracts for the collection of taxes; the use of bank or credit cards for the payment of delinquent taxes|(a) The Commissioner may contract with one or more sheriffs or constables for the collection of taxes, by the sheriff's or constable's performing services which he or she is authorized by law to provide, for compensation which may be in lieu of any statutory fees. The compensation terms of such contracts shall be uniform throughout the State unless the Commissioner certifies that differential terms are required because of unusual circumstances in a particular case, and recites such circumstances in the contract. When contracting with the Commissioner under this subsection, constables are authorized to avail themselves of all statutory remedies available to sheriffs to collect taxes. Notwithstanding section 502 of this title, the Commissioner may charge against such collections an agreed-upon fixed rate or percentage of collections.(b) The Commissioner may also contract with private collection agencies for the collection of taxes owed to the State by taxpayers. The Commissioner may agree to pay such agencies a fixed rate for services rendered or a percentage of the amount actually collected by such agencies and remitted to the Commissioner. Notwithstanding section 502 of this title, the Commissioner may charge against such collections an agreed-upon fixed rate or percentage of collections.(c) If the Commissioner determines that an employee of a private collection agency has violated any provision of section 3102 of this title, such employee shall, in addition to any other sanctions under section 3102, be barred from acting under any contract with the State and shall be incapable of acting as an agent, employee, or public officer of the State for a period of five years thereafter.(d) As used in this section the word "taxes" shall include all tax liabilities, license fees, interest, penalties, fees, and any other charges or amounts arising from any tax liability owed to the State.(e) As used in this section, the word "Commissioner" shall include the Commissioner of Motor Vehicles. (Added 1983, No. 178 (Adj. Sess.), eff. April 20, 1984; amended 1985, No. 266 (Adj. Sess.), § 5, eff. June 4, 1986; 1987, No. 278 (Adj. Sess.), § 13, eff. June 21, 1988; 1991, No. 186 (Adj. Sess.), §§ 4, 6, eff. May 7, 1992; 1993, No. 60, §§ 24a, 24b eff. May 28, 1993; 1995, No. 63, §§ 24a, 24b, eff. May 4, 1995; 1995, No. 82 (Adj. Sess.), § 1, eff. Feb. 21, 1996; 2003, No. 109 (Adj. Sess.), § 14.)
32 V.S.A. § 3110
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 103 - Department of Taxes; Commissioner of Taxes|§ 3110. Payments accepted by the Commissioner

§ 3110. Payments accepted by the Commissioner|Notwithstanding section 583 of this title and any other provision of law to the contrary, the Commissioner may accept payment of taxes, license fees, penalties, interest, fees, or other charges by any means that the Commissioner deems necessary for the effective administration of taxes. When accepting payment by bank credit cards, the Commissioner may charge the taxpayer an additional amount that approximates the cost of providing the service and that is approved by the Secretary of Administration for each payment made by credit card. Notwithstanding section 502 of this title, the Commissioner may charge against collections paid using a bank credit card a percentage of collections and any service fee imposed. (Added 1991, No. 186 (Adj. Sess.), § 5, eff. May 7, 1992; amended 2003, No. 61, § 3; 2021, No. 73, § 4.)
32 V.S.A. § 3111
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 103 - Department of Taxes; Commissioner of Taxes|§ 3111. Internal Revenue Service charges

§ 3111. Internal Revenue Service charges|Notwithstanding section 502 of this title, the Commissioner may charge against any state tax liability a fee agreed to by the Department and paid to the U.S. Treasury Department for participation in a Debt Setoff Program. (Added 2001, No. 144 (Adj. Sess.), § 14, eff. June 21, 2002.)
32 V.S.A. § 3112
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 103 - Department of Taxes; Commissioner of Taxes|§ 3112. Allocation of payments

§ 3112. Allocation of payments|(a) Any payment received by the Commissioner from any taxpayer may, notwithstanding any direction by the taxpayer to the contrary, be applied to the taxpayer's liability for any tax administered by the Commissioner and for any period. Any payment may, with respect to any taxable period, be applied first to the amount of any interest; next to the amount of any penalty; next to the amount of any fee; and finally to the amount of any unpaid tax liability for that period.(b) The Commissioner may treat any refund payment owed by the Commissioner to a taxpayer as if it were a payment received from the taxpayer and may apply the payment in accordance with subsection (a) of this section.(c) The provisions of this section shall apply notwithstanding any appeal by the taxpayer. (Added 1985, No. 263 (Adj. Sess.), § 3, eff. June 4, 1986.)
32 V.S.A. § 3113a
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 103 - Department of Taxes; Commissioner of Taxes|§ 3113a. Abandoned property; satisfaction of tax liabilities

§ 3113a. Abandoned property; satisfaction of tax liabilities|The Commissioner may request from the Office of the Treasurer the names and Social Security or federal identification numbers of owners of unclaimed property prior to notice being given to such persons pursuant to 27 V.S.A. § 1249. If any such owner owes taxes to the State, the Commissioner, after notice to the owner, may request and the Treasurer shall transfer the abandoned property of such owner to the Department for setoff of the taxes owed. The notice shall advise the owner of the action being taken and the right to appeal the setoff if the tax debt is not the owner's debt; or if the debt has been paid; or if the tax debt was appealed within 60 days from the date of the assessment and the appeal has not been finally determined; or if the debt was discharged in bankruptcy. (Added 2009, No. 1 (Sp. Sess.), § H.20, eff. June 2, 2009.)
32 V.S.A. § 3113b
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 103 - Department of Taxes; Commissioner of Taxes|§ 3113b. Lottery winnings; satisfaction of tax liabilities

§ 3113b. Lottery winnings; satisfaction of tax liabilities|For all Vermont Lottery games, the Commissioner of Liquor and Lottery may, before issuing prize money to a winner, determine whether the winner has an outstanding tax liability payable to the Department of Taxes. If any such winner owes taxes to the State, the Commissioner of Taxes, after notice to the owner, may request and the Department of Liquor and Lottery shall transfer the amount of the tax liability to the Department for setoff of the taxes owed. The notice shall advise the winner of the action being taken and the right to appeal the setoff if the tax debt is not the winner's debt, or if the debt has been paid, or if the tax debt was appealed within 60 days from the date of the assessment and the appeal has not been finally determined, or if the debt was discharged in bankruptcy. Any offset of Lottery winnings for taxes shall be third in priority to the offset of Lottery winnings to the Office of Child Support pursuant to 15 V.S.A. § 792 and the offset of Lottery winnings for restitution pursuant to 13 V.S.A. § 7043. (Added 2011, No. 45, § 1, eff. May 24, 2011; amended 2019, No. 73, § 44.)
32 V.S.A. § 3203
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 103 - Department of Taxes; Commissioner of Taxes|§ 3203. Notice of deficiencies; assessment of penalties and interest; denial of refund

§ 3203. Notice of deficiencies; assessment of penalties and interest; denial of refund|If the Commissioner finds that any taxpayer has failed to discharge in full the amount of any tax liability incurred under this title or has claimed a refund in error or that a penalty or interest should be assessed under this title, the Commissioner shall notify the taxpayer of the deficiency or denial of refund or assess the penalty or interest, as the case may be, by mail. The mailing of the notice shall be presumptive evidence of its receipt by the person to whom it is addressed. Any period of time which is determined under this chapter by the giving of notice shall commence to run from the date of mailing of the notice. (Added 1997, No. 156 (Adj. Sess.), § 36, eff. April 29, 1998; amended 2007, No. 190 (Adj. Sess.), § 20, eff. June 6, 2008.)
32 V.S.A. § 3204
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 103 - Department of Taxes; Commissioner of Taxes|§ 3204. Processing fee

§ 3204. Processing fee|A manual processing fee of $25.00 may be assessed against any taxpayer who files or on whose behalf is filed an unacceptable return or against any paid preparer who files an unacceptable return on behalf of a taxpayer. An unacceptable return is one which is not on a form issued by or approved by the Commissioner or which requires the Department to take steps in addition to its normal processing procedures to process. The Department may reduce any refund due the taxpayer by the amount of the fee. (Added 1997, No. 156 (Adj. Sess.), § 38, eff. April 29, 1998.)
32 V.S.A. § 3205
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 103 - Department of Taxes; Commissioner of Taxes|§ 3205. Taxpayer Advocate

§ 3205. Taxpayer Advocate|(a) There is established within the Department of Taxes an Office of the Taxpayer Advocate.(b) The Taxpayer Advocate shall have the following functions and duties:  (1) identify subject areas where taxpayers have difficulties interacting with the Department of Taxes; (2) identify classes of taxpayers or specific business sectors who have common problems related to the Department of Taxes; (3) propose solutions, including administrative changes to practices and procedures of the Department of Taxes; (4) recommend legislative action as may be appropriate to resolve problems encountered by taxpayers; (5) educate taxpayers concerning their rights and responsibilities under Vermont's tax laws; (6) educate tax professionals concerning the Department of Taxes regulations and interpretations by issuing bulletins and other written materials; and (7) assist individual taxpayers in resolving disputes with the Department of Taxes.   (c) The Taxpayer Advocate shall prepare an annual report detailing the actions the Taxpayer Advocate has taken to improve taxpayer services and the responsiveness of the Department of Taxes. The report shall identify the problems encountered by taxpayers in interacting with the Department of Taxes and include specific recommendations for administrative and legislative actions to resolve those problems. The report shall identify any problems that span an entire class of taxpayer or specific industry, and propose class- or industry-wide solutions. The report of the Taxpayer Advocate shall be submitted to the Senate Committee on Finance and the House Committee on Ways and Means on or before January 15 of each year. The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the required report to be made under this subsection.(d) [Repealed.]  (Added 2011, No. 45, § 36e, eff. May 24, 2011; amended 2011, No. 143 (Adj. Sess.), § 6, eff. May 15, 2012; 2015, No. 131 (Adj. Sess.), § 8; 2021, No. 20, § 263.)
32 V.S.A. § 3206
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 103 - Department of Taxes; Commissioner of Taxes|§ 3206. Recommendation for extraordinary relief

§ 3206. Recommendation for extraordinary relief|(a) The Taxpayer Advocate may make a written recommendation for extraordinary relief to the Commissioner under the provisions of this section. A recommendation for extraordinary relief may be made only in response to a request from a taxpayer and after a thorough investigation of the taxpayer's circumstances by the Taxpayer Advocate which results in findings by the Taxpayer Advocate that:  (1) Vermont tax laws apply to the taxpayer's circumstances in a way that is unfair and unforeseen or that results in significant hardship; and (2) the taxpayer has no available appeal rights or administrative remedies to correct the issue that led to such unfair result or hardship.   (b) As used in this section, "extraordinary relief" means a remedy that is within the power of the Commissioner to grant under this title, a remedy that compensates for the result of inaccurate classification of property as homestead or nonhomestead pursuant to section 5410 of this title through no fault of the taxpayer, or a remedy that makes changes to a taxpayer's property tax credit or renter credit claim necessary to remedy the problem identified by the Taxpayer Advocate.(c) Notwithstanding any other provision of law, if, in response to the Taxpayer Advocate's recommendation, the Commissioner determines that the taxpayer should receive a refund or other monetary adjustment, the Commissioner shall certify that amount to the Commissioner of Finance and Management who shall issue his or her warrant in favor of the taxpayer for payment by the Treasurer from the appropriate fund.(d) A recommendation for extraordinary relief shall be in writing, shall be addressed to the Commissioner, and shall include a description of the problem sought to be remedied along with specific recommendations to the Commissioner. The Taxpayer Advocate's decision to make or not make a recommendation for extraordinary relief shall be final and not subject to review.(e) The Commissioner may choose to act on the recommendation of the Taxpayer Advocate, not act on the recommendation, or act on part of the Taxpayer Advocate's recommendation, and the Commissioner's decision shall be final and not subject to any further review. Nothing in this section shall be construed to limit any other power or authority granted to the Commissioner in this title. (Added 2011, No. 143 (Adj. Sess.), § 8; amended 2019, No. 160 (Adj. Sess.), § 8, eff. Jan. 1, 2021.)
32 V.S.A. § 3260
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 103 - Department of Taxes; Commissioner of Taxes|§ 3260. Bulk sales

§ 3260. Bulk sales|(a) Whenever a person (transferor) required to collect or withhold a trust tax pursuant to chapter 151, 225, or 233 of this title shall make any sale, transfer, long-term lease, or assignment (transfer) in bulk of any part or the whole of the assets of a business, otherwise than in the ordinary course of the business, the purchaser, transferee, or assignee (transferee), shall, at least 10 days before taking possession of the subject of the transfer or before payment therefore if earlier, notify the Commissioner in writing of the proposed sale and of the price, terms and conditions thereof whether or not the transferor has represented to, or informed the transferee that the transferor owes any trust tax pursuant to chapter 151, 225, or 233 and whether or not the transferee has knowledge that such taxes are owed, and whether any taxes are in fact owed.(b) Whenever the transferee shall fail to give notice to the Commissioner as required by subsection (a) of this section, or whenever the Commissioner shall inform the transferee that a possible claim for tax exists, any sums of money, property, or choses in action, or other consideration, which the transferee is required to transfer over to or for the transferor shall be subject to a first priority right and lien for any taxes theretofore or thereafter determined to be due from the transferor to the State, and the transferee is forbidden to transfer the consideration to or for the transferor to the extent of the amount of the State's claim.(c) For failure to comply with this section, the transferee shall be personally liable for the payment to the State of any taxes theretofore or thereafter determined to be due to the State from the transferor and the liability may be assessed and enforced in the same manner as the liability for tax under chapter 151, 225, or 233. (Added 1991, No. 186 (Adj. Sess.), § 9; amended 2003, No. 70 (Adj. Sess.), § 34, eff. March 1, 2004.)