reglab/housing_qa huggingface dataset:
32 V.S.A. § 6068
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 154 - Homestead Property Tax Credit and Renter Credit|§ 6068. Application and time for filing

§ 6068. Application and time for filing|[ Subsection (a) applicable to taxable years prior to January 1, 2021; see also subsection (a) applicable to taxable years beginning on and after January 1, 2021 .](a) A tax credit claim or request for allocation of an income tax refund to homestead property tax payment shall be filed with the Commissioner on or before the due date for filing the Vermont income tax return, without extension, and shall describe the school district in which the homestead property is located and shall particularly describe the homestead property for which the credit or allocation is sought, including the school parcel account number prescribed in subsection 5404(b) of this title. A renter rebate claim shall be filed with the Commissioner on or before the due date for filing the Vermont income tax return, without extension.[ Subsection (a) applicable to taxable years beginning on and after January 1, 2021; see also subsection (a) applicable to taxable years prior to January 1, 2021 .](a) A tax credit claim or request for allocation of an income tax refund to homestead property tax payment shall be filed with the Commissioner on or before the due date for filing the Vermont income tax return, without extension, and shall describe the school district in which the homestead property is located and shall particularly describe the homestead property for which the credit or allocation is sought, including the school parcel account number prescribed in subsection 5404(b) of this title. A renter credit claim shall be filed with the Commissioner on or before the due date for filing the Vermont income tax return, without extension.(b) If the claimant fails to file a timely claim, the amount of the property tax credit under this chapter shall be reduced by $15.00, but not below $0.00, which shall be paid to the municipality for the cost of issuing an adjusted homestead property tax bill. No benefit shall be allowed in the calendar year unless the claim is filed with the Commissioner on or before October 15.[ Subsection (c) applicable to taxable years prior to January 1, 2021; see also subsection (c) applicable to taxable years beginning on and after January 1, 2021 .](c) No request for allocation of an income tax refund or for a renter rebate claim may be made after October 15.[ Subsection (c) applicable to taxable years beginning on and after January 1, 2021; see also subsection (c) applicable to taxable years prior to January 1, 2021 .](c) No request for allocation of an income tax refund or for a renter credit claim may be made after October 15. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 17, eff. Jan. 1, 1998; 2001, No. 144 (Adj. Sess.), § 19, eff. June 21, 2002; 2005, No. 185 (Adj. Sess.), § 5; 2007, No. 33, § 5, eff. May 18, 2007; 2011, No. 143 (Adj. Sess.), § 29, eff. Jan. 1, 2013; 2019, No. 131 (Adj. Sess.), § 295; 2019, No. 160 (Adj. Sess.), § 6, eff. Jan. 1, 2021.)
32 V.S.A. § 6070
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 154 - Homestead Property Tax Credit and Renter Credit|§ 6070. Disallowed claims

§ 6070. Disallowed claims|A claim shall be disallowed if the claimant received title to his or her homestead primarily for the purpose of receiving benefits under this chapter. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998.)
32 V.S.A. § 6071
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 154 - Homestead Property Tax Credit and Renter Credit|§ 6071. Excessive and fraudulent claims

§ 6071. Excessive and fraudulent claims|(a) In any case in which it is determined under the provisions of this title that a claim is or was excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and the Commissioner may impose a penalty equal to the amount claimed. A disallowed claim may be recovered by assessment as income taxes are assessed. The assessment, including assessment of penalty, shall bear interest from the date the claim was credited against property tax or income tax or paid by the state until repaid by the claimant, at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title. The claimant in that case, and any person who assisted in the preparation of filing of such excessive claim or supplied information upon which the excessive claim was prepared, with fraudulent intent, shall be fined not more than $1,000.00 or be imprisoned not more than one year, or both.(b) In any case in which it is determined that a claim is or was excessive, the Commissioner may impose a 10 percent penalty on such excess and if the claim has been paid or credited against property tax or income tax otherwise payable, the credit shall be reduced or canceled, and the proper portion of any amount paid shall be similarly recovered by assessment as income taxes are assessed and such assessment shall bear interest at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title from the date of payment or, in the case of credit of a property tax bill under section 6066a of this title, from December 1 of the year in which the claim is filed until refunded or paid.(c) In any case in which a homestead is rented by a person from another person under circumstances deemed by the Commissioner to be not at arms-length, the Commissioner may determine the rent constituting property tax for purposes of this chapter. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2007, No. 190 (Adj. Sess.), § 45.)
32 V.S.A. § 6072
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 154 - Homestead Property Tax Credit and Renter Credit|§ 6072. Appeals

§ 6072. Appeals|Any person aggrieved by the denial, in whole or in part, of relief claimed under this chapter, except when the denial is based upon late filing of claim for relief, may appeal to the Commissioner by filing a petition of appeal within 60 days after the denial. This appeal shall be a person's exclusive remedy for denial of a benefit claimed under this chapter. The Commissioner's determination may be further appealed in the manner described in subsection 5885(b) of this title. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2003, No. 70 (Adj. Sess.), § 50, eff. March 1, 2004.)
32 V.S.A. § 6073
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 154 - Homestead Property Tax Credit and Renter Credit|§ 6073. Regulations of the Commissioner

§ 6073. Regulations of the Commissioner|The Commissioner may, from time to time, issue, amend and withdraw regulations interpreting and implementing this chapter. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998.)
32 V.S.A. § 6074
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 154 - Homestead Property Tax Credit and Renter Credit|§ 6074. Amendment of certain claims

§ 6074. Amendment of certain claims|At any time within three years after the date for filing claims under subsection 6068(a) of this chapter, a claimant who filed a claim by October 15 may file to amend that claim with regard to housesite value, housesite education tax, housesite municipal tax, and ownership percentage or to correct the amount of household income reported on that claim. (Added 2001, No. 144 (Adj. Sess.), § 20, eff. June 21, 2002; amended 2007, No. 81, § 4; 2011, No. 143 (Adj. Sess.), § 28, eff. Jan. 1, 2013; 2021, No. 73, § 3.)
32 V.S.A. § 7101
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 185 - Interstate Arbitration of Death Taxes|§ 7101. Definitions

§ 7101. Definitions|As used in this chapter, the following words or phrases shall mean and include:  (1) "Death taxes," estate taxes, inheritance taxes, succession taxes, taxes upon transfers made in contemplation of death, or any tax which arises because an individual has deceased; (2) "State," any state, territory, or possession of the United States, and the District of Columbia.
32 V.S.A. § 7102
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 185 - Interstate Arbitration of Death Taxes|§ 7102. Agreement to arbitrate

§ 7102. Agreement to arbitrate|When the Commissioner of Taxes claims that a decedent was domiciled in this State at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Commissioner of Taxes may, with the approval of the Attorney General, make a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.
32 V.S.A. § 7103
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 185 - Interstate Arbitration of Death Taxes|§ 7103. Hearing

§ 7103. Hearing|The Board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement all of whom shall be entitled to be heard, to present evidence and to examine and cross-examine witnesses.
32 V.S.A. § 7104
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 185 - Interstate Arbitration of Death Taxes|§ 7104. Powers of Board

§ 7104. Powers of Board|The Board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents, and issue Commissions to take testimony. Subpoenas may be signed by any member of the Board. (Amended 1983, No. 230 (Adj. Sess.), § 15.)
32 V.S.A. § 7105
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 185 - Interstate Arbitration of Death Taxes|§ 7105. Determination of domicile

§ 7105. Determination of domicile|The Board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.
32 V.S.A. § 7106
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 185 - Interstate Arbitration of Death Taxes|§ 7106. Majority vote

§ 7106. Majority vote|Except as provided in section 7104 of this title in respect of the issuance of subpoenas, all questions arising in the course of the proceeding shall be determined by majority vote of the Board.
32 V.S.A. § 7107
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 185 - Interstate Arbitration of Death Taxes|§ 7107. Filing of determination, record, and other documents

§ 7107. Filing of determination, record, and other documents|The Commissioner of Taxes, the Board, or the executor or administrator shall file the determination of the Board as to domicile, the record of the Board's proceedings, and the agreement, or a duplicate, made pursuant to section 7102 of this title, with the authority having jurisdiction to determine the death taxes in the State determined to be the domicile and shall file copies of all such documents with the authorities that would have been empowered to determine the death taxes in each of the other states involved.
32 V.S.A. § 7108
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 185 - Interstate Arbitration of Death Taxes|§ 7108. Compromise by parties

§ 7108. Compromise by parties|Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to section 7102 of this title, fixing the amounts to be accepted by this State and any other state involved in full satisfaction of death taxes.
32 V.S.A. § 7109
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 185 - Interstate Arbitration of Death Taxes|§ 7109. Compensation of Board and employees

§ 7109. Compensation of Board and employees|The compensation and expenses of the members of the Board and its employees may be agreed upon among such members and the executor or administrator and if they cannot agree shall be fixed by the proper Probate Division of the Superior Court of the State determined by the Board to be the domicile of the decedent. The amounts so agreed upon or fixed shall be deemed an administration expense and shall be payable by the executor or administrator. (Amended 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011.)
32 V.S.A. § 7110
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 185 - Interstate Arbitration of Death Taxes|§ 7110. Reciprocal application

§ 7110. Reciprocal application|This chapter shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this chapter.
32 V.S.A. § 7111
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 185 - Interstate Arbitration of Death Taxes|§ 7111. Uniform interpretation

§ 7111. Uniform interpretation|This chapter shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
32 V.S.A. § 7201
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 187 - Interstate Compromise of Death Taxes|§ 7201. Definitions

§ 7201. Definitions|As used in this chapter, the following words or phrases shall mean and include:  (1) "Death taxes," estate taxes, inheritance taxes, succession taxes, taxes upon transfers made in contemplation of death, or any tax which arises because an individual has deceased; (2) "State," any state, territory, or possession of the United States, and the District of Columbia.
32 V.S.A. § 7202
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 187 - Interstate Compromise of Death Taxes|§ 7202. Agreement; filing; interest and penalties

§ 7202. Agreement; filing; interest and penalties|When the Commissioner of Taxes claims that a decedent was domiciled in this State at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Commissioner of Taxes may, with the approval of the Attorney General, make a written agreement of compromise with the other taxing authorities and the executor or administrator that a certain sum shall be accepted in full satisfaction of any and all death taxes imposed by this State, including any interest or penalties to the date of filing agreement. The agreement shall also fix the amount to be accepted by the other states in full satisfaction of death taxes. The executor or administrator is hereby authorized to make such agreement. Either the Commissioner of Taxes or the executor or administrator shall file the agreement, or a duplicate, with the authority that would be empowered to determine death taxes for this State if there had been no agreement; and thereupon the tax shall be deemed conclusively fixed as therein provided. Unless the tax is paid within 30 days after filing the agreement, interest or penalties shall thereafter accrue upon the amount fixed in the agreement, but the time between the decedent's death and the filing shall not be included in computing the interest or penalties.
32 V.S.A. § 7203
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 187 - Interstate Compromise of Death Taxes|§ 7203. Uniform interpretation

§ 7203. Uniform interpretation|This chapter shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
32 V.S.A. § 7301
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 189 - Uniform Estate Tax Apportionment Act|§ 7301. Definitions

§ 7301. Definitions|As used in this chapter:  (1) "Estate" means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this State. (2) "Person" means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency. (3) "Person interested in the estate" means any person entitled to receive, or who has received, from a decedent or by reason of the death of a decedent any property or interest therein included in the decedent's estate. It includes a personal representative, guardian, and trustee. (4) "State" means any state, territory, or possession of the United States, the District of Columbia, and the Commonwealth of Puerto Rico. (5) "Tax" means the federal estate tax and the estate tax payable to this State and interest and penalties imposed in addition to the tax. (6) "Fiduciary" means executor, administrator of any description, and trustee. (Added 1975, No. 240 (Adj. Sess.), § 11.)
32 V.S.A. § 7302
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 189 - Uniform Estate Tax Apportionment Act|§ 7302. Apportionment

§ 7302. Apportionment|Unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax shall be used for that purpose. (Added 1975, No. 240 (Adj. Sess.), § 11.)
32 V.S.A. § 7303
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 189 - Uniform Estate Tax Apportionment Act|§ 7303. Procedure for determining apportionment

§ 7303. Procedure for determining apportionment|(a) The Probate Division of the Superior Court having jurisdiction over the administration of the estate of a decedent shall determine the apportionment of the tax. If there are no probate proceedings, the Probate Division of the Superior Court of the county wherein the decedent was domiciled at death upon the application of the person required to pay the tax shall determine the apportionment of the tax.(b) If the Probate Division of the Superior Court finds that it is inequitable to apportion interest and penalties in the manner provided in section 7302 of this title, because of special circumstances, it may direct apportionment thereof in the manner it finds equitable.(c) The expenses reasonably incurred by any fiduciary and by other persons interested in the estate in connection with the determination of the amount and apportionment of the tax shall be apportioned as provided in section 7302 of this title and charged and collected as a part of the tax apportioned. If the Probate Division of the Superior Court finds it is inequitable to apportion the expenses as provided in section 7302 of this title, it may direct apportionment thereof equitably.(d) If the Probate Division of the Superior Court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay caused by the negligence of the fiduciary, the Court may charge the fiduciary with the amount of the assessed penalties and interest.(e) In any suit or judicial proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this chapter, the determination of the Probate Division of the Superior Court in respect thereto shall be prima facie correct. (Added 1975, No. 240 (Adj. Sess.), § 11; amended 2009, No. 154 (Adj. Sess.), § 238a, eff. February 1, 2011.)
32 V.S.A. § 7304
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 189 - Uniform Estate Tax Apportionment Act|§ 7304. Method of proration

§ 7304. Method of proration|(a) The fiduciary or other person in possession of the property of the decedent required to pay the tax may withhold from any property distributable to any person interested in the estate, upon its distribution to him or her, the amount of tax attributable to his or her interest. If the property in possession of the fiduciary or other person required to pay the tax and distributable to any person interested in the estate is insufficient to satisfy the proportionate amount of the tax determined to be due from the person, the fiduciary or other person required to pay the tax may recover the deficiency from the person interested in the estate. If the property is not in the possession of the fiduciary or other person required to pay the tax, the fiduciary or the other person required to pay the tax may recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this chapter.(b) If property held by the fiduciary is distributed prior to final apportionment of the tax, the distributee shall provide a bond or other security for the apportionment liability in the form and amount prescribed by the fiduciary, with the approval of the Probate Division of the Superior Court having jurisdiction of the administration of the estate. (Added 1975, No. 240 (Adj. Sess.), § 11; amended 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011.)
32 V.S.A. § 7305
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 189 - Uniform Estate Tax Apportionment Act|§ 7305. Allowance for exemptions, deductions, and credits

§ 7305. Allowance for exemptions, deductions, and credits|(a) In making an apportionment, allowances shall be made for any exemptions granted, any classification made of persons interested in the estate and for any deductions and credits allowed by the law imposing the tax.(b) Any exemption or deduction allowed by reason of the relationship of any person to the decedent or by reason of the purposes of the gift shall inure to the benefit of the person bearing such relationship or receiving the gift; except that when an interest is subject to a prior present interest which is not allowable as a deduction, the tax apportionable against the present interest shall be paid from principal.(c) Any deduction for property previously taxed and any credit for gift taxes or death taxes of a foreign country paid by the decedent or his or her estate shall inure to the proportionate benefit of all persons liable to apportionment.(d) Any credit for inheritance, succession or estate taxes or taxes in the nature thereof in respect to property or interests includable in the estate shall inure to the benefit of the persons or interests chargeable with the payment thereof to the extent that, or in proportion as the credit reduces the tax.(e) To the extent that property passing to or in trust for a surviving spouse or any charitable, public, or similar gift or bequest does not constitute an allowable deduction for purposes of the tax solely by reason of an inheritance tax or other death tax imposed upon and deductible from the property, the property shall not be included in the computation provided for in section 7302 of this title, and to that extent no apportionment shall be made against the property. The sentence immediately preceding shall not apply to any case where the result will be to deprive the estate of a deduction otherwise allowable under Section 2053(d) of the Internal Revenue Code of 1986 of the United States as amended, relating to deductions for State death taxes on transfers for public, charitable, or religious uses. (Added 1975, No. 240 (Adj. Sess.), § 11.)
32 V.S.A. § 7306
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 189 - Uniform Estate Tax Apportionment Act|§ 7306. No apportionment between temporary and remainder interests

§ 7306. No apportionment between temporary and remainder interests|No interest in income and no estate for years or for life or other temporary interest in any property or fund shall be subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder shall be chargeable against the corpus of the property or funds subject to the temporary interest and remainder. (Added 1975, No. 240 (Adj. Sess.), § 11.)