reglab/housing_qa huggingface dataset:
32 V.S.A. § 7492
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7492. Determination of taxable gifts or estate and gift and estate tax liability under the laws of the United States

§ 7492. Determination of taxable gifts or estate and gift and estate tax liability under the laws of the United States|For purposes of this chapter, a taxpayer's taxable gifts or taxable estate or gift or estate tax liability under the laws of the United States shall be determined by reference to the judicial decisions and administrative rulings of the United States.  (1) A determination by the United States which establishes the amount of a taxpayer's taxable gifts or taxable estate or gift or estate tax liability under the laws of the United States shall be binding on the taxpayer and the State in calculating the taxpayer's liability to Vermont under this chapter. For purposes of this section, "determination by the United States" means:  (A) A decision by the Tax Court of the United States or a judgment, decree or other order by any United States court of competent jurisdiction which has become final; (B) A closing agreement under 26 U.S.C. § 7121.  (2) For any taxable year, the payment to the United States by any taxpayer of an aggregate amount of gift or estate tax, whether under a claim of deficiency, demand or otherwise, and whether under protest or otherwise, shall be prima facie evidence, for purposes of this chapter, that the aggregate amount, less any refunds received by the taxpayer from the United States with respect to gift or estate tax payments for that year, as the case may be, constitutes the gift or estate tax liability of the taxpayer under the laws of the United States, and that the items of gifts or of an estate, or of income, deductions, exemptions and credits with respect to which the gift or estate tax liability was calculated are the items of gifts or of an estate, or of income, deductions, exemptions, and credits of the taxpayer under the laws of the United States. (3) For purposes of this section, the affidavit of any United States district director of internal revenue that a taxpayer (A) has paid a specified aggregate amount of gift or estate tax; (B) has received a specified amount of refund with respect to his gift or estate tax payments; or (C) has paid any amount of tax calculated with respect to specified items of gifts or of an estate, or of income, deductions, exemptions, or credits, shall be prima facie evidence of the truth of those matters set forth in the affidavit. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.)
32 V.S.A. § 7493
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7493. Tax a debt to the State

§ 7493. Tax a debt to the State|Any tax liability imposed by this chapter becomes, from the time the tax liability is due and payable, a debt of the taxpayer to the State, to be recovered in an action on this title. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.)
32 V.S.A. § 7494
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7494. Action to collect taxes; limitations

§ 7494. Action to collect taxes; limitations|Action may be brought by the Attorney General of the State at the instance of the Commissioner in the name of the State to recover the amount of the tax liability of any taxpayer, if the action is brought within six years after the date the tax liability was collectible under section 7490 of this title. The action shall be returned in the county where the taxpayer resides or has a place of business, and if the taxpayer neither resides nor has a place of business in the State, the action shall be returnable in Washington Superior Court. (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.)
32 V.S.A. § 7495
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7495. Levy for nonpayment

§ 7495. Levy for nonpayment|When all or any portion of a tax liability imposed by this chapter is not paid within 60 days after it becomes collectible under section 7490 of this title, the Commissioner may issue a warrant under his or her hand and official seal directed to the sheriff of any county in this State. The warrant shall command the sheriff to levy upon and sell the real and personal property of the taxpayer for the payment of the unpaid tax liability imposed by this chapter, together with allowable fees and costs. The levy and sale shall be effected in the manner, and shall be subject to the limitations, prescribed for the levy, distraint, and sale of property for the nonpayment of the taxes under sections 5191 through 5193 and sections 5253 through 5263 of this title. The sheriff shall return the warrant to the Commissioner and pay to him or her the money collected thereunder within time specified in the warrant. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.)
32 V.S.A. § 7496
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 190 - Estate and Gift Taxes|§ 7496. Liability for failure or delinquency

§ 7496. Liability for failure or delinquency|An individual, fiduciary, or officer or employee of any corporation or partner or employee of any partnership, who, with intent to evade any requirement of this chapter or any lawful requirement of the Commissioner hereunder, fails to pay or remit a tax liability when due or to make, sign, verify, or file a return when required so to do, or to supply any information required by or under this chapter who, with like intent, makes, renders, signs, verifies, or files a false or fraudulent return or information, shall be fined not more than $1,000.00 or be imprisoned not more than one year, or both. (Added 1969, No. 269 (Adj. Sess.) § 1, eff. date, see note under § 7401 of this title.)
32 V.S.A. § 7701
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 205 - Cigarettes and Tobacco Products|§ 7701. Administration of chapter

§ 7701. Administration of chapter|The administration of this chapter is vested in the Commissioner. All forms necessary and proper for the enforcement of this chapter shall be prescribed and furnished by the Commissioner. The Commissioner shall appoint such agents, clerks, stenographers, and other assistants as he or she may deem necessary for effecting the purposes of this chapter, but their salaries shall be fixed by the Commissioner with the approval of the Governor. The Commissioner may require any such agent, clerk, stenographer, or other assistant to execute a bond in such sum as such Commissioner shall determine for the faithful discharge of his or her duties. Any such agent, clerk, stenographer, or other assistant may be removed by the Commissioner. The Commissioner may prescribe regulations and rulings not inconsistent with law to carry into effect the provisions of this chapter, which regulations and rulings, when reasonably designed to carry out the intent and purpose of this chapter, shall be prima facie evidence of its proper interpretation. The Commissioner, from time to time, may publish for distribution such regulations prescribed by him or her and such rulings as he or she shall deem to be of general interest.
32 V.S.A. § 7731
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 205 - Cigarettes and Tobacco Products|§ 7731. License required

§ 7731. License required|Each wholesale dealer shall secure a license from the Commissioner of Taxes before engaging in the business of selling cigarettes, roll-your-own tobacco, little cigars, snuff, new smokeless tobacco, or other tobacco products in this State. Licensed wholesale dealers shall sell these products only to other Vermont licensed wholesale dealers or to retailers licensed pursuant to 7 V.S.A. § 1002. (Amended 1959, No. 231, § 3; 1981, No. 31, § 2; 2013, No. 14, § 9.)
32 V.S.A. § 7732
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 205 - Cigarettes and Tobacco Products|§ 7732. Application for and issuance of license

§ 7732. Application for and issuance of license|(a) A separate application and license shall be required for each wholesale outlet when a wholesale dealer shall own or control more than one such outlet.(b) Such license shall be issued by the Commissioner on application without charge, on forms prescribed by him or her, stating the name and address of the applicant, the address of the place of business at which it is proposed to engage in such business, the type of business, and such other information as the Commissioner may require for the proper administration of this chapter. Each license so issued shall be prominently displayed on the premises covered by the license. (Amended 1981, No. 31, § 3; 2013, No. 14, § 10.)
32 V.S.A. § 7734
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 205 - Cigarettes and Tobacco Products|§ 7734. Penalties for sales without license

§ 7734. Penalties for sales without license|Any licensed wholesale dealer who shall sell, offer for sale, or possess with intent to sell any cigarettes, roll-your-own tobacco, little cigars, snuff, new smokeless tobacco, or other tobacco products, or any combination thereof, without having first obtained a license as provided in this subchapter shall be fined not more than $25.00 for the first offense and not more than $200.00 nor less than $25.00 for each subsequent offense. (Amended 1959, No. 231, § 4; 1981, No. 31, § 4; 2013, No. 14, § 11; 2015, No. 57, § 73, eff. June 11, 2015.)
32 V.S.A. § 7735
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 205 - Cigarettes and Tobacco Products|§ 7735. Term of licenses

§ 7735. Term of licenses|Each license issued under the provisions of this subchapter shall be valid as long as the licensee continues to do business at the place named unless revoked or suspended by the Commissioner as provided in section 7736 of this title. If the business with respect to which such license was issued shall be sold or transferred or if the licensee ceases to do business at the place named, the license shall immediately be returned to the Commissioner for cancellation. (Amended 1971, No. 73, § 26, eff. April 16, 1971; 1981, No. 31, § 5.)
32 V.S.A. § 7736
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 205 - Cigarettes and Tobacco Products|§ 7736. Revocation and suspension of licenses

§ 7736. Revocation and suspension of licenses|The Commissioner may revoke or suspend the license of any licensed wholesale dealer for failure to comply with any provision of this chapter, for failure to comply with the provisions of 11 V.S.A. chapter 15, or for failure to comply with the provisions of 33 V.S.A. chapter 19, subchapter 1B. Any person aggrieved by such revocation or suspension may apply to the Commissioner for a hearing as provided in section 7782 of this title and may further appeal to the courts as provided in section 7783 of this title. (Amended 1971, No. 73, § 27, eff. April 16, 1971; 1981, No. 31, § 6; 2003, No. 14, § 3; 2013, No. 14, § 12.)
32 V.S.A. § 7737
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 205 - Cigarettes and Tobacco Products|§ 7737. Bonding

§ 7737. Bonding|When the Commissioner, in his or her discretion, deems it necessary to protect the revenues to be obtained under this chapter, he or she may require any licensed wholesale dealer to file with him or her a bond, issued by a surety company authorized to transact business in this State, and approved by the Commissioner of Financial Regulation of this State as to its solvency and responsibility, in an amount fixed by the Commissioner, to secure the payment of any tax or penalties or interest due or which may become due from that licensed wholesale dealer under this chapter. In the event that the Commissioner determines that a licensed wholesale dealer is to file a bond, he or she shall give notice to him or her to that effect, specifying the amount of the bond required. The licensed wholesale dealer shall file the bond within 15 days after the giving of the notice unless within those 15 days he or she shall request in writing a hearing before the Commissioner at which the necessity, propriety, and amount of the bond shall be determined by the Commissioner. The determination shall be final and shall be complied with within 15 days after the giving of notice thereof. In lieu of a bond, securities approved by the Commissioner or cash in such amount as he or she may prescribe may be deposited, which shall be kept in the custody of the State Treasurer, who may, at any time, upon instruction from the Commissioner without notice to the depositor, apply them to any tax or interest or penalties due, and for that purpose the securities may be sold by him or her at public or private sale without notice to the depositor thereof. In determining whether a person should be required to obtain a bond, the Commissioner is specifically authorized to consider the filing and payment history, with respect to any tax administered by the Commissioner, of the person or any individual, corporation, partnership, or other legal entity with which the person is or was associated as principal, partner, officer, director, employee, agent, or incorporator. (Added 1981, No. 31, § 7; amended 1989, No. 225 (Adj. Sess.), § 25(b); 1995, No. 180 (Adj. Sess.), § 38(a); 2001, No. 140 (Adj. Sess.), § 40; 2011, No. 78 (Adj. Sess.), § 2, eff. April 2, 2012; 2013, No. 14, § 13.)
32 V.S.A. § 7772
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 205 - Cigarettes and Tobacco Products|§ 7772. Form and sale of stamps

§ 7772. Form and sale of stamps|(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. (Amended 1959, No. 243, § 3; 1963, No. 226, § 3, eff. July 3, 1963; 1965, No. 131, § 2; 1981, No. 31, § 9; 1983, No. 2 (Sp. Sess.), § 4, eff. July 28, 1983; 2001, No. 140 (Adj. Sess.), § 37; 2013, No. 73, § 9, eff. June 5, 2013; 2015, No. 57, § 75, eff. June 11, 2015.)
32 V.S.A. § 7773
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 205 - Cigarettes and Tobacco Products|§ 7773. Use and redemption of stamps

§ 7773. Use and redemption of stamps|No licensed wholesale dealer shall sell or transfer any stamps issued under the provisions of this chapter. The Commissioner shall redeem at the amount paid therefor by the licensed wholesale or retail dealer any unused stamps issued under the provisions of this chapter, which are presented to him or her at his or her office in Montpelier. (Amended 1981, No. 31, § 10; 2013, No. 14, § 14; 2015, No. 57, § 76, eff. June 11, 2015.)
32 V.S.A. § 7774
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 205 - Cigarettes and Tobacco Products|§ 7774. Affixing stamps

§ 7774. Affixing stamps|Each licensed wholesale dealer shall affix or cause to be affixed to each individual package of cigarettes sold or distributed by him or her stamps of the proper denomination as required by section 7771 of this title and in such manner as the Commissioner may specify in regulations issued pursuant to this chapter. The stamps may be affixed by a licensed wholesale dealer at any time before the cigarettes are transferred out of his or her possession. (Amended 1971, No. 73, § 28, eff. April 16, 1971; 1981, No. 31, § 11; 2013, No. 14, § 15.)
32 V.S.A. § 7775
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 205 - Cigarettes and Tobacco Products|§ 7775. Retail dealers

§ 7775. Retail dealers|Within 24 hours after coming into possession of any cigarettes not bearing proper stamps evidencing payment of the tax imposed by this chapter and before selling the same, each retail dealer shall affix or cause to be affixed stamps of the proper denomination to each individual package of cigarettes as required by section 7771 of this title and in such manner as the Commissioner may specify in regulations issued pursuant to this chapter. (Amended 2015, No. 57, § 77, eff. June 11, 2015.)
32 V.S.A. § 7776
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 205 - Cigarettes and Tobacco Products|§ 7776. Collection of cigarette tax through nonresident licensed wholesale dealers

§ 7776. Collection of cigarette tax through nonresident licensed wholesale dealers|(a) When the Commissioner of Taxes shall find that the collection of the tax imposed by this chapter would be facilitated thereby, he or she may, in his or her discretion, authorize any person resident or located outside this State engaged in the business of manufacturing cigarettes or any person resident or located outside this State who ships cigarettes into this State for sale to retail dealers in this State as defined in section 7702 of this title and who qualifies as a licensed wholesale dealer as defined in section 7702 of this title, but need not have a place of business in this State, upon complying with the requirements of the Commissioner to affix or cause to be affixed the stamps required by this chapter on behalf of the purchasers of such cigarettes who would otherwise be taxable therefor, and the Commissioner may sell such stamps to such person as provided in section 7772 of this title.(b) Such nonresident person shall agree to submit his or her books, accounts and records to examination during reasonable business hours by the Commissioner or his or her duly authorized agent.(c) Each such nonresident person, other than a foreign corporation which has received a certificate from the commissioner of foreign corporations authorizing it to do business in this state, shall, in writing, appoint the Secretary of State and his or her successors in office to be his or her attorney, such appointment to be made and filed in the manner prescribed in 11 V.S.A. § 692(3). Service upon said attorney shall be sufficient service upon any such nonresident person, whether a foreign corporation which has been authorized to do business in this State by the commissioner of foreign corporations or not, and may be made by delivering duplicate attested copies of the process to the Secretary of State. When legal process against any such nonresident person shall be served upon the Secretary of State, he or she shall notify such nonresident person in the manner specified in 12 V.S.A. § 852 and shall collect the fee specified therein.(d) Any person complying with the provisions of this section shall thereupon become a licensed wholesale dealer within the meaning of this chapter, and shall be subject to all provisions of the chapter applicable to wholesale dealers including the furnishing of a bond specified in subchapter 2 of this chapter. (Amended 1959, No. 231, § 5; 1971, No. 73, § 29, eff. April 16, 1971; 1981, No. 31, § 12; 2013, No. 14, § 16.)
32 V.S.A. § 7778
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 205 - Cigarettes and Tobacco Products|§ 7778. Unstamped packages- Penalties

§ 7778. Unstamped packages- Penalties|(a) No person shall possess more than 10,000 cigarettes, or possess with the intent to sell any cigarettes, which do not bear stamps evidencing payment of tax imposed by this chapter. It shall be an affirmative defense to a charge under this subsection that such cigarettes are  (1) in the possession of a licensed wholesale dealer; (2) in the course of transit and consigned to a licensed wholesale dealer or retail dealer; or (3) in the possession of a retail dealer who has held them for 24 hours or less.   (b) No person shall sell or transfer or offer for sale or display for sale any cigarettes which do not bear stamps evidencing payment of the tax imposed by this chapter.(c) No person shall use more than once any stamp provided for and required by this chapter.(d) Any person who shall violate any provision of this section shall, if the tax which may be imposed on such cigarettes is $500.00 or less, be imprisoned not more than one year or fined not more than $1,000.00, or both; or, if the tax which may be imposed on such cigarettes is more than $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both. (Amended 1965, No. 194, § 10, operative February 1, 1967; 1971, No. 73, § 31, eff. April 16, 1971; 1973, No. 249 (Adj. Sess.), § 103, eff. April 9, 1974; 1981, No. 31, § 14; 1995, No. 29, § 15, eff. April 14, 1995.)
32 V.S.A. § 7779
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 205 - Cigarettes and Tobacco Products|§ 7779. Seizure

§ 7779. Seizure|(a) Any cigarettes found at any place in this State without stamps affixed thereto as required by this chapter or any tobacco products found at any place in this State upon which the tax imposed by this chapter has not been paid, 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 such cigarettes or tobacco products shall be in the possession of a licensed wholesale dealer or unless they shall be in the course of transit and consigned to a licensed wholesale dealer or a retail dealer or unless they shall have been received by a retail dealer within 24 hours. Nothing herein shall be construed to require the Commissioner to confiscate unstamped cigarettes or tobacco products when the Commissioner shall have reason to believe that the owner thereof has possession of the same for personal consumption or is not willfully or intentionally evading the tax imposed by this chapter.(b) Any cigarettes found at any place in this State with stamps affixed thereto which stamps have not been paid for as required by this chapter, 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.(c) Any cigarettes or tobacco products seized under the provisions of this chapter shall be destroyed by the Commissioner. The seizure of any cigarettes or tobacco products under the provisions of this section shall not relieve any person from a fine or other penalty for violation of this chapter. (Amended 1981, No. 31, § 15; 1995, No. 29, § 16, eff. April 14, 1995; 2001, No. 140 (Adj. Sess.), § 39.)