reglab/housing_qa huggingface dataset:
32 V.S.A. § 10109
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 237 - Tax on Hazardous Waste|§ 10109. Determination by Commissioner

§ 10109. Determination by Commissioner|(a) Upon receipt of a notice of deficiency or assessment of penalty or interest under section 10106 of this title or upon receipt of a notice of the denial of all or a portion of a refund request under section 10107 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 or assessment. The Commissioner shall thereafter grant a hearing upon the matter and notify the taxpayer in writing of the Commissioner's determination concerning the deficiency, assessment or refund request.(b) The 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 1985, No. 70, § 7; amended 1989, No. 222 (Adj. Sess.), § 38; 1997, No. 50, § 40, eff. June 26, 1997.)
32 V.S.A. § 10110
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 237 - Tax on Hazardous Waste|§ 10110. Appeal process

§ 10110. Appeal process|(a) Any hearing granted by the Commissioner under section 10109 of this title shall be subject to and governed by 3 V.S.A. chapter 25.(b) Any aggrieved taxpayer may within 30 days appeal a determination by the Commissioner concerning a notice of deficiency, an assessment of penalty or interest, or a claim to refund, to the Washington Superior Court or the Superior Court of the county in which the taxpayer resides or has a place of business, by filing a notice of appeal and either paying or giving security, approved by the Commissioner, for the payment of any tax liability that may be determined to be due and costs of appeal. (Added 1985, No. 70, § 7.)
32 V.S.A. § 10111
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 237 - Tax on Hazardous Waste|§ 10111. Payment and collection of deficiencies and assessments; jeopardy notices

§ 10111. Payment and collection of deficiencies and assessments; jeopardy notices|(a) Upon notification to a taxpayer of any deficiency, or upon assessment against the taxpayer of any penalty or interest, under section 10106 of this title, the amount of the deficiency or assessment shall be payable forthwith and shall be collectible by the Commissioner 30 days after the date of the notification or assessment; provided, however, that if a taxpayer timely appeals a notice or assessment, the amount of the deficiency or assessment shall be collectible 30 days after the Commissioner gives notice of the determination of the appeal or, if the taxpayer appeals to the Court, on the date the appeal becomes final.(b) Notwithstanding subsection (a) of this section, if the Commissioner believes that collection of any tax liability is in jeopardy, the Commissioner may demand, in writing, that the taxpayer pay the tax at once. The demand may be made concurrently with, or after, a notice of deficiency or assessment of penalty or interest is given to the taxpayer under section 10106 of this title. The amount of the tax 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. (Added 1985, No. 70, § 7.)
32 V.S.A. § 10112
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 237 - Tax on Hazardous Waste|§ 10112. Action to collect taxes

§ 10112. Action to collect taxes|Any tax liability imposed by this chapter is, from the time the tax liability becomes collectible under section 10111 of this title, a debt of the taxpayer to the state, to be recovered in an action on this title. The action shall be returnable in a 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. (Added 1985, No. 70, § 7.)
32 V.S.A. § 10113
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 237 - Tax on Hazardous Waste|§ 10113. Lien

§ 10113. Lien|The amount of taxes to be paid under this chapter shall be a lien in favor of the State of Vermont upon all property and rights to property, whether real or personal, belonging to the person liable for the tax. The lien shall be enforced in the manner prescribed by section 5895 of this title. (Added 1985, No. 70, § 7.)
32 V.S.A. § 10401
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 243 - Health Care Claims Tax|§ 10401. Definitions

§ 10401. Definitions|As used in this chapter:  (1) "Health insurance" means any group or individual health care benefit policy, contract, or other health benefit plan offered, issued, renewed, or administered by any health insurer, including any health care benefit plan offered, issued, renewed, or administered by any health insurance company, any nonprofit hospital and medical service corporation, any dental service corporation, or any managed care organization as defined in 18 V.S.A. § 9402. The term includes comprehensive major medical policies, contracts, or plans; short-term, limited-duration health insurance policies and contracts as defined in 8 V.S.A. § 4084a; student health insurance policies; and Medicare supplemental policies, contracts, or plans, but does not include Medicaid or any other State health care assistance program in which claims are financed in whole or in part through a federal program unless authorized by federal law and approved by the General Assembly. The term does not include policies issued for specified disease, accident, injury, hospital indemnity, long-term care, disability income, or other limited benefit health insurance policies, except that any policy providing coverage for dental services shall be included. (2) "Health insurer" means any person who offers, issues, renews, or administers a health insurance policy, contract, or other health benefit plan in this State and includes third party administrators or pharmacy benefit managers who provide administrative services only for a health benefit plan offering coverage in this State. The term does not include a third party administrator or pharmacy benefit manager to the extent that a health insurer has paid the fee which would otherwise be imposed in connection with health care claims administered by the third party administrator or pharmacy benefit manager. (Added 2013, No. 73, § 48; amended 2017, No. 131 (Adj. Sess.), § 4, eff. May 16, 2018; 2019, No. 14, § 83, eff. April 30, 2019.)
32 V.S.A. § 10402
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 243 - Health Care Claims Tax|§ 10402. Health care claims tax

§ 10402. Health care claims tax|(a) There is imposed on every health insurer an annual tax in an amount equal to 0.8 of one percent of all health insurance claims paid by the health insurer for its Vermont members in the previous fiscal year ending June 30. The annual fee shall be paid to the Commissioner of Taxes in one installment due on or before January 1.(b) Revenues paid and collected under this chapter shall be deposited into the General Fund.(c) The annual cost to obtain Vermont Healthcare Claims Uniform Reporting and Evaluation System (VHCURES) data, pursuant to 18 V.S.A. § 9410, for use by the Department of Taxes shall be paid from the General Fund.(d) It is the intent of the General Assembly that all health insurers shall contribute equitably through the tax imposed in subsection (a) of this section. In the event that the tax is found not to be enforceable as applied to third party administrators or other entities, the tax owed by all other health insurers shall remain at the existing level and the General Assembly shall consider alternative funding mechanisms that would be enforceable as to all health insurers. (Added 2013, No. 73, § 48; amended 2013, No. 73, § 53, eff. July 1, 2019; 2019, No. 6, § 72, eff. April 22, 2019; 2019, No. 6, § 73, eff. July 1, 2021.)
32 V.S.A. § 10403
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 243 - Health Care Claims Tax|§ 10403. Administration of tax

§ 10403. Administration of tax|(a) The Commissioner of Taxes shall administer and enforce this chapter and the tax. The Commissioner may adopt rules under 3 V.S.A. chapter 25 to carry out such administration and enforcement.(b) All of the administrative provisions of chapter 151 of this title, including those relating to the collection and enforcement by the Commissioner of the withholding tax and the income tax, shall apply to the tax imposed by this chapter. In addition, the provisions of chapter 103 of this title, including those relating to the imposition of interest and penalty for failure to pay the tax as provided in section 10402 of this title, shall apply to the tax imposed by this chapter. (Added 2013, No. 73, § 48.)
32 V.S.A. § 10404
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 243 - Health Care Claims Tax|§ 10404. Determination of deficiency, refund, penalty, or interest

§ 10404. Determination of deficiency, refund, penalty, or interest|(a) Within 60 days after the mailing of a notice of deficiency, denial, or reduction of a refund claim, or assessment of penalty or interest, a health insurer may 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 health insurer in writing of his or her determination concerning the deficiency, penalty, or interest. This is the exclusive remedy of a health insurer with respect to these matters.(b) Any hearing granted by the Commissioner under this section shall be subject to and governed by 3 V.S.A. chapter 25.(c) Any aggrieved health insurer 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 to the Superior Court for the county in which the health insurer has a place of business. (Added 2013, No. 73, § 48.)
32 V.S.A. § 10451
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 244 - Requirement to Maintain Minimum Essential Coverage|§ 10451. Definitions

§ 10451. Definitions|As used in this chapter:  (1) "Applicable individual" means, with respect to any month, an individual other than the following:  (A) an individual who is:  (i) a member of a recognized religious sect or division thereof that is described in 26 U.S.C. § 1402(g)(1) and is an adherent of established tenets or teachings of that sect or division; or (ii) a member of a religious sect or division thereof that is not described in 26 U.S.C. § 1402(g)(1), who relies solely on a religious method of healing, and for whom the acceptance of medical health services would be inconsistent with the individual's religious beliefs;  (B) an individual not lawfully present in the United States; or (C) an individual for any month if for the month the individual is incarcerated, other than incarceration pending the disposition of charges.  (2) "Minimum essential coverage" has the same meaning as in 26 U.S.C. § 5000A and any related regulations and federal guidance, as in effect on December 31, 2017. The term also includes any other coverage or health insurance product deemed by the Department of Financial Regulation to constitute minimum essential coverage based on the criteria established in federal law and guidance in effect on December 31, 2017. (Added 2017, No. 182 (Adj. Sess.), § 1, eff. Jan. 1, 2020; amended 2019, No. 63, § 1, eff. Jan. 1, 2020.)
32 V.S.A. § 10452
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 244 - Requirement to Maintain Minimum Essential Coverage|§ 10452. Requirement to maintain minimum essential coverage.

§ 10452. Requirement to maintain minimum essential coverage.|An applicable individual shall ensure that the individual and any dependent of the individual who is also an applicable individual is covered at all times under minimum essential coverage. (Added 2017, No. 182 (Adj. Sess.), § 1, eff. Jan. 1, 2020.)
32 V.S.A. § 10453
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 244 - Requirement to Maintain Minimum Essential Coverage|§ 10453. Reporting and documentation of coverage

§ 10453. Reporting and documentation of coverage|(a) Each applicable individual who files or is required to file an individual income tax return as a resident of Vermont, either separately or jointly with a spouse, shall indicate on the return, in a manner prescribed by the Commissioner of Taxes, whether the individual had minimum essential coverage in effect for each of the 12 months of the taxable year for which the return is filed as required by section 10452 of this chapter, whether covered as an individual or as a named beneficiary of a policy covering multiple individuals.(b) An applicable individual who indicates on a Vermont income tax return that the individual had minimum essential coverage shall provide to the Department of Taxes, upon the Department's request, a copy of the statement of coverage furnished to the individual pursuant to 26 U.S.C. § 6055 by the provider of the individual's minimum essential coverage.(c) In the event that the requirement for providers of minimum essential coverage to furnish a statement of coverage to individuals pursuant to 26 U.S.C. § 6055 is suspended or eliminated for any taxable year, the Department of Vermont Health Access and each employer, health insurance carrier, and other entity providing minimum essential coverage to residents of this State shall submit a return to the Department of Taxes including the same information as had been provided to the Internal Revenue Service pursuant to 26 U.S.C. § 6055 at such time and in such form as the Commissioner of Taxes shall require. (Added 2019, No. 63, § 1, eff. Jan. 1, 2020.)
32 V.S.A. § 10454
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 244 - Requirement to Maintain Minimum Essential Coverage|§ 10454. Outreach to uninsured Vermonters

§ 10454. Outreach to uninsured Vermonters|The Department of Vermont Health Access, in consultation with the Office of the Health Care Advocate and other interested stakeholders, shall use information obtained from the Department of Taxes regarding Vermont residents without minimum essential coverage to provide targeted outreach to assist those residents in identifying and enrolling in appropriate and affordable health insurance or other health coverage. (Added 2019, No. 63, § 1, eff. Jan. 1, 2020.)
32 V.S.A. § 10501
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 245 - Health Care Fund Contribution Assessment|§ 10501. Purpose

§ 10501. Purpose|For the purpose of more equitably distributing the costs of health care to uninsured residents of this State, an employers' health care fund contribution is established to provide a fair and reasonable method for sharing health care costs with employers that do not offer their employees health care coverage and employers that offer insurance but whose employees enroll in Medicaid. (Added 2017, No. 73, § 16, eff. Jan. 1, 2018.)
32 V.S.A. § 10502
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 245 - Health Care Fund Contribution Assessment|§ 10502. Definitions

§ 10502. Definitions|As used in this chapter:  (1) "Employee" means an individual who is:  (A) 18 years of age or older for all of a calendar quarter; (B) employed full-time or part-time; and (C) reported by an employer for purposes of complying with Vermont unemployment compensation law pursuant to 21 V.S.A. chapter 17.  (2) "Employer" means a person who is required to furnish unemployment insurance coverage pursuant to 21 V.S.A. chapter 17. (3)(A) "Full-time equivalent" or "FTE" means the number of employees expressed as the number of employee hours worked during a calendar quarter divided by 520. The FTE calculation shall be based on a 40-hour work week. No more than one FTE may be assessed against an individual employee, regardless of the actual number of hours worked by that employee during the calendar quarter.  (B) The hours worked during a calendar quarter means hours worked during all pay periods in that quarter for which gross wages were reported and paid. Unworked hours, such as vacation or sick time, may be excluded from the FTE calculation. (C) "Full-time equivalent" shall not include any employee hours attributable to a seasonal employee or part-time employee of an employer who offers health care coverage to all of its regular full-time employees, provided that the seasonal employee or part-time employee has health care coverage under either a private plan or any public plan except Medicaid.  (4) "Health care coverage" shall mean any private or public plan that includes both hospital and physician services. (5) "Part-time employee" shall mean an employee who works for an employer for fewer than 30 hours a week or fewer than 390 hours in a calendar quarter. (6) "Seasonal employee" means an employee who:  (A) works for an employer for 20 weeks or fewer in a calendar year; and (B) works in a job scheduled to last 20 weeks or fewer.  (7) "Uncovered employee" means:  (A) an employee of an employer who does not offer to pay any part of the cost of health care coverage for its employees; (B) an employee who is not eligible for health care coverage offered by an employer to any other employees; or (C) an employee who is offered and is eligible for coverage by the employer but elects not to accept the coverage and:  (i) is enrolled in Medicaid; (ii) has no other health care coverage under either a private or public plan except Medicaid; or (iii) has purchased health insurance coverage as an individual through the Vermont Health Benefit Exchange. (Added 2017, No. 73, § 16, eff. Jan. 1, 2018.)
32 V.S.A. § 10503
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 245 - Health Care Fund Contribution Assessment|§ 10503. Health Care Fund contribution assessment

§ 10503. Health Care Fund contribution assessment|(a) The Commissioner of Taxes shall assess and an employer shall pay a quarterly Health Care Fund contribution for each full-time equivalent uncovered employee employed during that quarter in excess of four full-time equivalent employees.(b) The amount of the contribution shall be $158.77 for each full-time equivalent employee in excess of four. Starting in calendar year 2018, the amount of the contribution shall be adjusted annually by a percentage equal to any percentage change in premiums for the second lowest-cost of all silver-level health benefit plans, whether offered in or outside the Vermont Health Benefit Exchange.(c) Health Care Fund contribution assessments under this chapter shall be determined on a calendar quarter basis, due and payable on or before the 25th day of the calendar month succeeding the close of each quarter. All administrative provisions of chapter 151 of this title shall apply to this chapter, except penalty and interest shall apply according to chapter 103 of this title.(d) Revenues from the Health Care Fund contributions collected shall be deposited into the General Fund.(e)(1) Notwithstanding any provision of law to the contrary, the Department of Taxes shall provide the Joint Fiscal Office with all returns or return information relating to the Health Care Fund contribution assessment except information that would identify a taxpayer. The information sharing required by this subsection shall occur quarterly within a reasonable time following the return due date for each quarter.  (2) When handling information shared pursuant to this subsection, the Joint Fiscal Office shall be subject to the same requirements and penalties as employees of the Department of Taxes under section 3102 of this title. It shall be considered an unauthorized disclosure for an officer, employee, or agent of the Joint Fiscal Office to disclose returns or return information provided pursuant to this subsection that does not combine a taxpayer's information with at least nine other taxpayers. (Added 2017, No. 73, § 16, eff. Jan. 1, 2018; amended 2019, No. 6, § 74, eff. April 22, 2019.)
32 V.S.A. § 10504
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 245 - Health Care Fund Contribution Assessment|§ 10504. Hours worked by uncovered employees; calculation and reporting

§ 10504. Hours worked by uncovered employees; calculation and reporting|(a) Employers shall report to the Department of Taxes the number of hours worked by each uncovered employee on a return provided by the Department. The return shall be filed at the same time payment is required under subsection 10503(c) of this chapter, shall be filed electronically, and shall include any information required by the Commissioner.(b) Quarterly health care contributions shall be calculated in the following manner:  (1) An employer shall divide the total hours worked by all uncovered employees during a quarter by 520, to represent one full-time equivalent employee. The employer shall then round the resulting number down to the nearest whole number and subtract four. The employer shall then multiply the resulting number by the amount established under subsection 10503(b) of this chapter to determine the amount of assessment due for the quarter.  (A) For full-time salaried employees, employers shall use 520 hours a quarter for the total hours worked. (B) For all employees who worked more than 520 hours in a quarter, employers shall use 520 hours a quarter for the total hours worked.  (2) The Commissioner shall provide an electronic declaration of health care coverage form for employers to collect the health coverage statuses of their employees for purposes of this assessment. The form shall preserve the confidentiality of the type of coverage possessed by the employee and the employer shall only use the form for purposes of this assessment.  (A) An employer shall annually obtain a declaration of health care coverage from every employee who is not enrolled in a plan offered by the employer. (B) An employer shall maintain declarations of health care coverage for a minimum of three years in a manner reasonably available for review and audit. (C) Employees for whom no declaration of coverage is obtained shall be treated as uncovered.    (c) In the case of an employee leasing agreement, leased employees shall be considered employees of a client company and not employees of an employee leasing company. (Added 2017, No. 73, § 16, eff. Jan. 1, 2018.)
32 V.S.A. § 10505
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 245 - Health Care Fund Contribution Assessment|§ 10505. Health benefit costs

§ 10505. Health benefit costs|(a) Employers shall provide their employees with an annual statement indicating:  (1) the total monthly premium cost paid for any employer-sponsored health benefit plan; (2) the employer's share and the employee's share of the total monthly premium; and (3) any amount the employer contributes toward the employee's cost-sharing requirement or other out-of-pocket expenses.   (b) Notwithstanding the provisions of subsection (a) of this section, an employer who reports the cost of coverage under an employer-sponsored health benefit plan as required by 26 U.S.C. § 6051(a)(14) shall be deemed to be in full compliance with the requirements of this section. (Added 2017, No. 73, § 16, eff. Jan. 1, 2018.)