reglab/housing_qa huggingface dataset:
32 V.S.A. § 9605
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 231 - Property Transfer Tax|§ 9605. Payment of tax

§ 9605. Payment of tax|(a) The tax imposed by this chapter shall be paid to the Commissioner within 30 days after transfer of title to property subject to the tax or, in the case of a transfer or acquisition of a controlling interest in a person with title to property for which a deed is not given, within 30 days after transfer or acquisition.(b) If an agreement, instrument, memorandum, or other writing evidencing a transfer of title to property is taxed as a deed at the time of its recording, the later recording of the deed to the property shall not be subject to the transfer tax. (Added 1967, No. 146, § 1, eff. Jan. 1, 1968; amended 1989, No. 222 (Adj. Sess.), § 22; 2009, No. 160 (Adj. Sess.), § 16; 2019, No. 175 (Adj. Sess.), § 7, eff. Oct. 8, 2020.)
32 V.S.A. § 9607
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 231 - Property Transfer Tax|§ 9607. Acknowledgment of return and tax payment

§ 9607. Acknowledgment of return and tax payment|Upon the receipt by a town clerk of a property transfer return and certificate and the fee required under subdivision 1671(a)(6) of this title, the clerk shall forthwith mail or otherwise deliver to the transferee of title to property with respect to which such return was filed a signed and written acknowledgment of the receipt of that return and certificate. A copy of that acknowledgment, or any other form of acknowledgment approved by the Commissioner, shall be affixed to the deed evidencing the transfer of property or the document evidencing the transfer or acquisition of a direct or indirect controlling interest in any person with title to property with respect to which the return and certificate was filed. The acknowledgment so affixed to a deed or document, however, shall not disclose the amount of tax paid with respect to any return or transfer. (Added 1967, No. 146, § 1, eff. Jan. 1, 1986; amended 1969, No. 291 (Adj. Sess.), § 15, eff. 60 days after April 9, 1970; 1971, No. 84, § 18; 2009, No. 160 (Adj. Sess.), § 18; 2019, No. 71, § 13.)
32 V.S.A. § 9608
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 231 - Property Transfer Tax|§ 9608. Prohibition against certain recordings

§ 9608. Prohibition against certain recordings|(a) Except as to transfers that are exempt pursuant to subdivision 9603(17) of this title, no town clerk shall record, or receive for recording, any deed or document evidencing the transfer or acquisition of a direct or indirect controlling interest in any person with title to property to which is not attached a properly executed transfer tax return, complete and regular on its face, and a certificate in the form prescribed by the Natural Resources Board and the Commissioner of Taxes that the conveyance of the real property and any development thereon by the seller is in compliance with or exempt from the provisions of 10 V.S.A. chapter 151. The certificate shall indicate whether or not the conveyance creates the partition or division of land. If the conveyance creates a partition or division of land, there shall be appended the current "Act 250 Disclosure Statement," required by 10 V.S.A. § 6007. A town clerk who violates this section shall be fined $50.00 for the first such offense and $100.00 for each subsequent offense. A person who purposely or knowingly falsifies any statement contained in the certificate required is punishable by fine of not more than $500.00 or imprisonment for not more than one year, or both.(b) A person who makes a false certification under this section shall be liable for damages caused by that false certification, in addition to any existing liability created under the common law. (Added 1967, No. 146, § 1, eff. Jan. 1, 1968; amended 1969, No. 250 (Adj. Sess.), § 30, eff. April 4, 1970; 1969, No. 291 (Adj. Sess.), § 16, eff. 60 days after April 9, 1970; 1971, No. 172 (Adj. Sess.), § 1; 1981, No. 38, § 3, eff. April 21, 1981; 1981, No. 223 (Adj. Sess.), § 23, 1987, No. 64, § 4; 1991, No. 111, § 9; 2003, No. 115 (Adj. Sess.), § 118, eff. Jan. 31, 2005; 2009, No. 160 (Adj. Sess.), § 19; 2013, No. 11, § 25; 2013, No. 174 (Adj. Sess.), § 21, eff. June 4, 2014; 2019, No. 71, § 14.)
32 V.S.A. § 9609
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 231 - Property Transfer Tax|§ 9609. Penalty for false statement

§ 9609. Penalty for false statement|Any person who willfully falsifies any statement contained in a property transfer return required under section 9606 of this title shall be subject to a fine of not more than $1,000.00. (Added 1967, No. 146, § 1, eff. Jan. 1, 1968.)
32 V.S.A. § 9610
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 231 - Property Transfer Tax|§ 9610. Remittance of return and tax; inspection of returns

§ 9610. Remittance of return and tax; inspection of returns|(a) Not later than 30 days after the receipt of any property transfer return, a town clerk shall file the return in the office of the town clerk and electronically forward a copy of the acknowledged return to the Commissioner; provided, however, that with respect to a return filed in paper format with the town, the Commissioner shall have the discretion to allow the town to forward a paper copy of that return to the Department.(b) The copies of property transfer returns in the custody of the town clerk may be inspected by any member of the public.(c) Prior to distributions of property transfer tax revenues under 10 V.S.A. § 312, 24 V.S.A. § 4306(a), and subdivision 435(b)(10) of this title, two percent of the revenues received from the property transfer tax shall be deposited in a special fund in the Department of Taxes for Property Valuation and Review administration costs.[ Subsection (d) repealed effective July 1, 2039.](d)(1) Prior to any distribution of property transfer tax revenue under 10 V.S.A. § 312, 24 V.S.A. § 4306(a), subdivision 435(b)(10) of this title, and subsection (c) of this section, $2,500,000.00 of the revenue received from the property transfer tax shall be transferred to the Vermont Housing Finance Agency to pay the principal of and interest due on the bonds, notes, and other obligations authorized to be issued by the Agency pursuant to 10 V.S.A. § 621(22), the proceeds of which the Vermont Housing and Conservation Board shall use to create affordable housing pursuant to 10 V.S.A. § 314.  (2) As long as the bonds, notes, and other obligations incurred pursuant to subdivision (1) of this subsection remain outstanding, the rate of tax imposed pursuant to section 9602 of this title shall not be reduced below a rate estimated, at the time of any reduction, to generate annual revenues of at least $12,000,000.00. (Added 1967, No. 146, § 1, eff. Jan. 1, 1968; amended 1969, No. 291 (Adj. Sess.), § 17, eff. 60 days after April 9, 1970; 1971, No. 73, § 39, eff. April 16, 1971; 1987, No. 200 (Adj. Sess.), § 3; 1989, No. 119, § 27, eff. June 22, 1989; 1993, No. 210 (Adj. Sess.), § 275a, eff. June 30, 1995; 1993, No. 210 (Adj. Sess.), § 275b, eff. Oct. 1, 1994; 1995, No. 5, § 56, eff. March 3, 1995; 1995, No. 63, § 281(d), eff. June 30, 1996; 1999, No. 152 (Adj. Sess.), § 271e; 2009, No. 160 (Adj. Sess.), § 20; 2011, No. 45, § 34, eff. May 24, 2011; 2011, No. 45, § 35, eff. July 1, 2016; 2017, No. 85, § I.4; 2017, No. 85, § I.11(a)(4), eff. July 1, 2039.)
32 V.S.A. § 9611
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 231 - Property Transfer Tax|§ 9611. Regulations of Commissioner

§ 9611. Regulations of Commissioner|The Commissioner may, from time to time, issue, amend and withdraw regulations interpreting and implementing this chapter. (Added 1967, No. 146, § 1, eff. Jan. 1, 1968.)
32 V.S.A. § 9614
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 231 - Property Transfer Tax|§ 9614. Taxes as personal debt to State

§ 9614. Taxes as personal debt to State|(a) All taxes required to be paid under this chapter and all increases, interest and penalty thereon, which become due and payable to the Commissioner, shall constitute a personal debt from the person liable to pay the same to the State of Vermont to be recovered in a civil action under this section.(b) Action may be brought by the Attorney General at the instance of the Commissioner in the name of the State to recover the amount of taxes, penalties and interest due from such person provided the action is brought within six years after the same are due. The action shall be returnable in the county where the person resides if a resident of the State; and if a nonresident, the action shall be returnable to the County of Washington. The limitation of six years in this section shall not apply to a suit to collect taxes, penalties, interest, and costs when the person filed a fraudulent return or failed to file a return when the same was due. (Added 1971, No. 73, § 47, eff. April 16, 1971; amended 1991, No. 186 (Adj. Sess.), § 26, eff. May 7, 1992.)
32 V.S.A. § 9615
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 231 - Property Transfer Tax|§ 9615. Levy for nonpayment

§ 9615. Levy for nonpayment|When all or any portion of a tax imposed by this chapter, or any penalty or interest due in connection with such a tax, is not paid, 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 through 5193 and sections 5253 through 5263 of this title. The sheriff shall return the warrant to the Commissioner and pay to him the money collected thereunder within the time specified in the warrant. (Added 1971, No. 73, § 48, eff. April 16, 1971.)
32 V.S.A. § 9616
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 231 - Property Transfer Tax|§ 9616. Taxes as property lien

§ 9616. Taxes as property lien|If any person required to pay a tax under this chapter neglects or refuses to pay the same after demand, the amount, together with all penalties and interest provided for in this chapter and together with any costs that may accrue in addition thereto, shall be a lien in favor of the State of Vermont upon all property and rights to property, whether real or personal, belonging to such person. Such lien shall arise at the time demand is made by the Commissioner of Taxes and shall continue until the liability for such sum with interest and costs is satisfied or becomes unenforceable. Such lien shall have the same force and effect as the lien for taxes withheld under the withholding provisions of the Vermont income tax law, as provided under section 5895 of this title, and notice of such lien shall be recorded as is provided in said section. Certificates of release of such lien shall also be given by the Commissioner as in the case of the withholding tax liens. (Added 1971, No. 73, § 49, eff. April 16, 1971.)
32 V.S.A. § 9618
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 231 - Property Transfer Tax|§ 9618. Duty to report stock acquisitions

§ 9618. Duty to report stock acquisitions|Each person who acquires a controlling interest in a corporation, whether by one or more than one transfer of stock, shall, if the fair market value of all real property held in this State by the corporation exceeds $500,000.00, report to the Commissioner of Taxes, within 30 days after the acquisition, the fair market value of all real property held in this State by the corporation at the time of the acquisition of the controlling interest. (Added 1993, No. 85, § 3(b), eff. Jan. 1, 1994; amended 2019, No. 71, § 15.)
32 V.S.A. § 9702
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 233 - Sales and Use Tax|§ 9702. General powers of the Commissioner or Court

§ 9702. General powers of the Commissioner or Court|(a) In addition to other powers granted in this chapter, the Commissioner may:  (1) Extend, for cause shown by general rule or individual authorization, the time of filing any return for a period not exceeding three months on such terms and conditions as the Commissioner may require; (2) Prescribe methods for determining the amount of receipts, amusement charges, and for determining which of them are taxable and which are nontaxable; (3) Require any person required to collect tax to keep detailed records of all receipts, amusement charges, received, charged or accrued, including those claimed to be nontaxable, and also of the nature, type, value, and amount of all purchases, sales, admissions, and other facts relevant in determining the amount of tax due and to furnish that information upon request to the Commissioner; (4) Publish and maintain, as he or she deems necessary, lists of specific items of tangible personal property which are found to be exempt from tax under section 9741 of this title;   (b) Any examination under oath conducted by the Commissioner may, in his or her discretion, be reduced to writing and willful false testimony therein shall be deemed perjury and be punishable as such.(c) [Repealed.]  (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1975, No. 154 (Adj. Sess.), § 9, eff. date, see note below; 1983, No. 230 (Adj. Sess.), § 17(9); 1991, No. 186 (Adj. Sess.), § 29, eff. May 7, 1992.)
32 V.S.A. § 9703
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 233 - Sales and Use Tax|§ 9703. Liability for tax

§ 9703. Liability for tax|(a) Every person required to collect any tax imposed by this chapter or to pay it to the commissioner as required by this chapter 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; and if the person is a corporation or other entity, the personal liability shall extend and be applicable to any officer or agent of the corporation or entity who as an officer or agent of the same is under a duty to collect the tax and transmit it to the Commissioner as required in this chapter.(b) Any sum or sums collected in accordance with this chapter shall be deemed to be held by the person in trust for the State of Vermont. Such sums shall be recorded by such person in a ledger account so as to clearly indicate the amount of tax collected, and that the same are the property of the State of Vermont.(c) Such person shall have the same rights in collecting the tax from his or her purchaser or regarding nonpayment of the tax by the purchaser as if the tax were a part of the purchase price of the property, telecommunications service or amusement charge, as the case may be, and payable at the same time; provided, however, if the person required to collect the tax has failed to remit any portion of the tax to the Commissioner, that the Commissioner shall be notified of any action or proceeding brought by such person to collect the tax and shall have the right to intervene in such action or proceeding.(d) A person required to collect the 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 seller for the tax collected unless the purchaser has provided written notice to a seller, and the seller has had 60 days to respond. Such notice must contain such information necessary to determine the validity of the request. A seller who uses either a provider or a system, including a proprietary system, that is certified by the State and who has remitted to the State all taxes collected less any deductions, credits, or collected allowances shall be presumed to have a reasonable business practice. (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1989, No. 222 (Adj. Sess.), § 23, eff. May 31, 1990; 1997, No. 50, § 32, eff. June 26, 1997; 1997, No. 60, § 78, eff. Sept. 1, 1997; 1999, No. 49, § 63, eff. June 2, 1999; 2003, No. 152 (Adj. Sess.), § 20, eff. date, see note below.)
32 V.S.A. § 9704
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 233 - Sales and Use Tax|§ 9704. Principal and agent; joint and several liability

§ 9704. Principal and agent; joint and several liability|When in the opinion of the Commissioner it is necessary for the efficient administration of this chapter to treat any salesman, representative, peddler or canvasser as the agent of the vendor, distributor, supervisor, or employer under whom he or she operates or from whom he or she obtains tangible personal property sold by him or her or for whom he or she solicits business, the Commissioner may, in his or her discretion, treat such agent as the vendor jointly and severally responsible with the principal, distributor, supervisor, or employer for the collection and payment of the tax. (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1991, No. 186 (Adj. Sess.), § 30, eff. May 7, 1992.)
32 V.S.A. § 9705
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 233 - Sales and Use Tax|§ 9705. Payment and return by purchaser

§ 9705. Payment and return by purchaser|(a) Where any purchaser has failed to pay a tax imposed by this chapter to the person required to collect the same, then in addition to all other rights, obligations and remedies provided, the tax shall be payable by the purchaser directly to the Commissioner and it shall be the duty of the purchaser to file a return with the Commissioner and to pay the tax to him or her within 20 days of the date the tax was required to be paid.(b) The Commissioner may, whenever he or she deems it necessary for the proper enforcement of this chapter, provide by rule that purchasers shall file returns and pay directly to the Commissioner any tax herein imposed, at such times as returns are required to be filed and paid by persons required to collect the tax. (Added 1969, No. 144, § 1, eff. June 1, 1969.)
32 V.S.A. § 9707
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 233 - Sales and Use Tax|§ 9707. Registration

§ 9707. Registration|(a) Before commencing business or opening new places of business, every person required to collect any tax imposed by this chapter and every person purchasing tangible personal property for resale shall apply for a license in the manner prescribed by the Commissioner. The Commissioner shall issue, without charge, to each registrant a license empowering him or her to collect the tax. Each license shall state the place of business to which it is applicable. The license shall be prominently displayed in the place of business of the registrant. A registrant who has no regular place of doing business shall attach the license to his or her cart, stand, truck, or other merchandising device, or carry it on his or her person. The licenses shall be nonassignable and nontransferable and shall be surrendered to the Commissioner immediately upon the registrant's ceasing to do business at the place named.(b) No later than one business day prior to an event at which taxable sales will be made by vendors who have no permanent place of business in the state, the promoter of the event shall provide to the Commissioner a list of vendors who are authorized by the promoter to sell taxable property at the event and the vendors' current sales tax license numbers. No later than one week after the event the promoter shall notify the Department in writing of any changes to the list of participating vendors and their sales tax license numbers. In this subsection, "event" means a specific time and location at which 25 or more vendors are authorized by the promoter to sell taxable items.(c) Any person who is not otherwise required to collect any tax imposed by this chapter and who makes sales to persons within the state of tangible personal property or services, the use of which is subject to tax under this chapter, may register with the Commissioner who may, in his or her discretion and subject to such conditions as he or she may impose, issue to him or her a certificate of authority to collect the compensating use tax imposed by this chapter. (Added 1969, No. 144, § 1, eff. April 23, 1969; amended 1991, No. 186 (Adj. Sess.), § 30a, eff. May 7, 1992; 2003, No. 68, § 57; 2003, No. 70 (Adj. Sess.), § 56, eff. March 1, 2004; 2005, No. 75, § 1, eff. June 23, 2005.)
32 V.S.A. § 9708
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 233 - Sales and Use Tax|§ 9708. Restrictions on advertising

§ 9708. Restrictions on advertising|(a) No person required to collect any tax imposed by this chapter shall advertise or hold out to any person or to the public in general, in any manner, directly or indirectly, that the tax is not considered as an element in the price or amusement charge payable by customer, or that he or she will pay the tax, that the tax will not be separately charged and stated to the customer or that the tax will be refunded to the customer.(b) Upon written application duly made and proof duly presented to the satisfaction of the Commissioner showing that in his or her particular business it would be impractical for the vendor to separately charge the tax to the customer, the Commissioner may waive the application of the requirement herein as to such vendor.(c) Whenever reference is made in placards or advertisements or in any other publications to any tax imposed by this chapter, the reference shall be in substantially the following form: "sales and use tax"; except that in any bill, receipt, statement or other evidence or memorandum of sale or amusement charges, issued or employed by a person required to collect tax, if the tax is required to be stated separately thereon as provided in section 9778 of this title, the word "tax" will suffice. (Added 1969, No. 144, § 1, eff. June 1, 1969.)
32 V.S.A. § 9709
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 233 - Sales and Use Tax|§ 9709. Records to be kept

§ 9709. Records to be kept|Every person required to collect any tax imposed by this chapter shall keep records of every sale or amusement charge and of all amounts paid, charged or due thereon and of the tax payable thereon, in such form as the Commissioner may by regulation require. These records shall include a true copy of each sales slip, invoice, receipt, statement, or memorandum upon which section 9778 of this title requires that the tax be stated separately. The records shall be available for inspection and examination at any time upon demand by the Commissioner or his or her duly authorized agent or employee and shall be preserved for a period of three years, except that the Commissioner may consent to their destruction within that period or may require that they be kept longer. (Added 1969, No. 144, § 1, eff. June 1, 1969.)