reglab/housing_qa huggingface dataset:
32 V.S.A. § 5864
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 151 - Income Taxes|§ 5864. Failure to file a return; petition and computation of tax

§ 5864. 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 5863 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 of the date of a notice to the taxpayer under section 5863 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 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 2017, No. 74, § 137.)
32 V.S.A. § 5866
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 151 - Income Taxes|§ 5866. Supplemental information; changes in federal tax liability or taxable income

§ 5866. Supplemental information; changes in federal tax liability or taxable income|(a) If, after the time for filing any return required by this chapter, a taxpayer:  (1) becomes aware of any information that 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 the taxpayer's taxable income 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 180 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  the provisions governing fees for failure to file a return, except as those provisions conflict with the express provisions of this section. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 2005, No. 94 (Adj. Sess.), § 4, eff. March 8, 2006; 2019, No. 175 (Adj. Sess.), § 17, eff. Oct. 8, 2020.)
32 V.S.A. § 5867
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 151 - Income Taxes|§ 5867. Form and verification of returns

§ 5867. 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 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.)
32 V.S.A. § 5868
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 151 - Income Taxes|§ 5868. Extension of time for filing of returns

§ 5868. Extension of time for filing of returns|The Commissioner may extend the time within which a taxpayer is required to file a return. The Commissioner shall extend the time for filing a taxpayer's Vermont income tax return to the extended date for filing the United States income tax return if the taxpayer has been granted either an automatic or a good cause extension of time for filing the United States income tax return, except that the time for filing a corporation's Vermont income tax return shall be extended to one month after the extended date for filing the United States income tax return. An extension of the time in which to file a return will not result in a corresponding extension of the time for the payment of the tax liability with respect to which the return is filed. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1979, No. 105 (Adj. Sess.), § 6; 1981, No. 191 (Adj. Sess.), § 7; 1989, No. 222 (Adj. Sess.), § 11, eff. May 31, 1990; 1991, No. 67, § 5, eff. June 19, 1991; 2019, No. 175 (Adj. Sess.), § 18, eff. Oct. 8, 2020.)
32 V.S.A. § 5870
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 151 - Income Taxes|§ 5870. Reporting use tax on individual income tax returns

§ 5870. Reporting use tax on individual income tax returns|(a) The Commissioner of Taxes shall provide that individuals report use tax on their State individual income tax returns. Taxpayers are required to attest to the amount of their use tax liability under chapter 233 of this title for the period of the tax return. Alternatively, they may elect to report an amount that is a percentage of their adjusted gross income determined under subsection (b) of this section; and use tax liability arising from the purchase of each item with a purchase price in excess of $1,000.00 shall be added to the table amount shown under subsection (b) of this section.(b) The amount of use tax a taxpayer may elect to report under subsection (a) of this section shall be based on the taxpayer's adjusted gross income as determined by the following tables; provided, however, that a taxpayer shall not be required to pay more than $150.00 for use tax liability under this subsection arising from total purchases of items with a purchase price of $1,000.00 or less.    If adjusted gross income is:                         The tax is:   Not over $20,000.00                                    $ 0.00   $20,001.00 to $30,000.00                            $10.00   $30,001.00 to $40,000.00                            $15.00   $40,001.00 to $50,000.00                            $20.00   $50,001.00 to $60,000.00                            $25.00   $60,001.00 to $70,000.00                            $30.00   $70,001.00 to $80,000.00                            $35.00   $80,001.00 to $90,000.00                            $40.00   $90,001.00 to $100,000.00                          $45.00   $100,001.00 and over                                  the lesser of $150.00 or        0.05% of adjusted gross income.           (Added 2003, No. 68, § 35, eff. June 18, 2003; amended 2009, No. 160 (Adj. Sess.), § 37; 2013, No. 174 (Adj. Sess.), § 33, eff. Jan. 1, 2015; 2015, No. 57, § 95, eff. Jan. 1, 2016; 2015, No. 57, § 96, eff. Jan. 1, 2017; 2017, No. 73, § 20, eff. Jan. 1, 2017; 2019, No. 175 (Adj. Sess.), § 8, eff. Jan. 1, 2020.)
32 V.S.A. § 5871
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 151 - Income Taxes|§ 5871. Payments by individuals, trusts, and estates

§ 5871. Payments by individuals, trusts, and estates|In the case of individuals, trusts, and estates, the income tax liability imposed by this chapter shall be discharged as follows:  (1) In the case of those taxpayers whose wages are subject to withholding, by periodic withholding within the taxable year for which the tax is imposed, or within such longer period as the Commissioner by regulation may prescribe; (2) In the case of those taxpayers required to make installment payments of estimated non-withheld tax under subchapter 5 of this chapter by those payments; (3) All income tax liabilities not theretofore discharged by withholding or installment payments shall be paid on or before the date when the return of the taxpayer for the taxable year is required to be filed. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.)
32 V.S.A. § 5872
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 151 - Income Taxes|§ 5872. Payment by corporations

§ 5872. Payment by corporations|In the case of corporations, if the income tax liability is, or is expected to be, in excess of $500.00, the income tax liability imposed by this chapter shall be discharged in accordance with subchapter 5A of this chapter; any balance due shall be paid on or before the date on which the return of the corporation for the taxable year is required to be filed (determined with regard to any extension of time for filing). Payments made under extension are subject to interest pursuant to section 5868 of this title. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 73, § 19, eff. April 16, 1971; 1975, No. 1 (Sp. Sess.), § 12, eff. Jan. 1, 1976; 1979, No. 105 (Adj. Sess.), § 8; 1989, No. 119, § 7, eff. June 22, 1989.)
32 V.S.A. § 5873
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 151 - Income Taxes|§ 5873. Extension of time for payment

§ 5873. Extension of time for payment|For good cause shown, the Commissioner may extend the time for the payment of any tax liability, but the taxpayer shall pay, at the time the 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 liability was originally due to the time of payment. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1979, No. 105 (Adj. Sess.), § 9; 1981, No. 191 (Adj. Sess.), § 7.)
32 V.S.A. § 5874
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 151 - Income Taxes|§ 5874. Method of payment

§ 5874. 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 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 2021, No. 73, § 5.)
32 V.S.A. § 5882
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 151 - Income Taxes|§ 5882. Time limitation on notices of deficiency and assessment of penalty and interest

§ 5882. 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 section 3202 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 income, or income tax liability, of the taxpayer under the laws of the United States is greater than the amount of the taxable income or income tax liability reported on any return of the taxpayer filed under the laws of the United States, the notification or assessment under section 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 Commissioner agree, the notification or assessment may be made at any time before the date so agreed upon. (5) If a person withholds tax under subchapter 4 of this chapter but under-reports the tax withheld by 20 percent or more, the notification or assessment may be made at any time before the expiration of six years from the date of the filing of such return. (6) If the notice or deficiency is based upon a refund that was paid in error, the notification or assessment under section 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 one year after the date the refund was paid, whichever period is the later to expire. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1989, No. 119, § 13, eff. June 22, 1989; 2007, No. 190 (Adj. Sess.), § 21, eff. June 6, 2008.)
32 V.S.A. § 5883
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 151 - Income Taxes|§ 5883. Determination of deficiency, refund, or assessment

§ 5883. Determination of deficiency, refund, or assessment|Upon receipt of a notice of deficiency, of denial or reduction of a refund claim, or of assessment of penalty or interest under section 3203 of this title, the taxpayer may, within 60 days after the date of mailing of the notice or assessment, petition the Commissioner in writing for a determination of that deficiency, refund, 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, refund, or assessment. (Added 1966 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1975, No. 154 (Adj. Sess.), § 1, eff. date, see note set out below; 1979, No. 105 (Adj. Sess.), § 12; 1989, No. 222 (Adj. Sess.), § 34; 2007, No. 190 (Adj. Sess.), § 22, eff. June 6, 2008; 2013, No. 73, § 23, eff. June 5, 2013.)
32 V.S.A. § 5885
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 151 - Income Taxes|§ 5885. Procedure for hearings by Commissioner; appeals

§ 5885. Procedure for hearings by Commissioner; appeals|(a) Any hearing granted by the Commissioner under section 5883 or 5884 of this title shall be subject to and governed by 3 V.S.A. chapter 25.(b) Any aggrieved taxpayer may, within 30 days after a determination by the Commissioner concerning a notice of deficiency, an assessment of penalty or interest, or a claim to refund, appeal that determination to the Washington Superior Court or the Superior Court of the county in which the taxpayer resides or has a place of business. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 185 (Adj. Sess.), § 224, eff. March 29, 1972; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1979, No. 105 (Adj. Sess.), § 13; 1997, No. 50, § 20, eff. June 26, 1997.)
32 V.S.A. § 5886
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 151 - Income Taxes|§ 5886. Payment and collection of deficiencies and assessments; jeopardy notices

§ 5886. 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 60 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 the taxpayer files a petition for determination by the Commissioner in accordance with section 5883 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, 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 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 185 (Adj. Sess.), § 225, eff. March 29, 1972; 1979, No. 105 (Adj. Sess.), § 14; 1995, No. 29, § 23, eff. April 14, 1995; 2017, No. 74, § 138.)
32 V.S.A. § 5887
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 151 - Income Taxes|§ 5887. Remedy exclusive; determination final

§ 5887. 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 5884 of this title, and the appeal from an adverse determination of the petition for refund provided under section 5885 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 5883 of this title, and the appeal from an adverse determination of deficiency or assessment provided under section 5885 of this title.(b) Upon the failure of a taxpayer to petition in accordance with section 5883 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 5885 of this title from a determination of a deficiency or assessment of tax liability under section 5883 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.(c) Notwithstanding subsections (a) and (b) of this section, the Commissioner may compromise a tax liability arising under this title upon the grounds of doubt as to liability or doubt as to collectibility, or both. Upon acceptance by the Commissioner of an offer in compromise, the liability of the taxpayer in question is conclusively settled, and neither the taxpayer nor the Commissioner may reopen the case except by reason of falsification or concealment of assets by the taxpayer or mutual mistake of a material fact or if, in the opinion of the Commissioner, justice requires it. The decision of the Commissioner to reject an offer in compromise is not subject to review. The Commissioner may adopt rules regarding the procedures to be followed for the submission and consideration of offers in compromise. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 2011, No. 45, § 36f, eff. May 24, 2011; 2017, No. 74, § 139.)
32 V.S.A. § 5891
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 151 - Income Taxes|§ 5891. Tax a debt to the State

§ 5891. 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 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.)
32 V.S.A. § 5892
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 151 - Income Taxes|§ 5892. Action to collect taxes; limitations

§ 5892. Action to collect taxes; limitations|(a) 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 5886 of this title. The action shall be returnable 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 this State, the action shall be returnable in Washington County.(b) Notwithstanding 12 V.S.A. §§ 3167 and 3168, a motion may be brought by the Attorney General of the State at the instance of the Commissioner in the name of the State for issuance of trustee process at the same time as an action is brought under subsection (a) of this section, and, if judgment is granted in that action, the Court may proceed immediately to hear and render a decision on the trustee process. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 2009, No. 1 (Sp. Sess.), § H.27, eff. June 2, 2009.)
32 V.S.A. § 5893
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 151 - Income Taxes|§ 5893. Levy for nonpayment

§ 5893. 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 5886 of this title, the Commissioner may issue a warrant under his or her hand and official seal directed to the sheriff of any county of 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 town taxes under sections 5191-5193 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 the time specified in the warrant. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.)