reglab/statecodes huggingface dataset:
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1552. Criminal causes

§ 1552. Criminal causes
Unless otherwise provided, witnesses in attendance before the grand jury or any court in criminal causes shall be allowed the sum of $10.00 per day for the days on which they attend, together with $0.08 a mile each way for each day of such attendance. The witness fee shall be paid by the party who calls the witness. (Amended 1969, No. 294 (Adj. Sess.), § 23, eff. April 9, 1970; 1991, No. 245 (Adj. Sess.), § 94(c).)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1553. Witness certificates for bill of costs

§ 1553. Witness certificates for bill of costs
A party who produces a witness in Superior Court shall procure a certificate signed and sworn to by such witness, specifying the number of miles from his or her usual place of abode to the place of trial, and the number of days he or she attended as a witness, before the travel and attendance of the witness shall be allowed such party in his or her bill of costs. (Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1556. Witnesses before General Assembly

§ 1556. Witnesses before General Assembly
A committee of either House or a committee, board, or commission appointed pursuant to an act or joint resolution of the General Assembly, when so authorized, may summon witnesses to appear before it and call for the production of persons and papers. The Sergeant at Arms shall require under oath from each witness a voucher giving the miles travelled and the days he or she attends. Such witnesses and the officer summoning them shall receive the same fees as in Superior Court. A member of the General Assembly shall not receive such fees during a session thereof. (Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1557. Payment

§ 1557. Payment
When the Commissioner of Finance and Management receives such subpoenas and witness vouchers, he or she shall issue his or her warrant for such sum as he or she finds due to the Sergeant at Arms. (Amended 1959, No. 328 (Adj. Sess.), § 8(b); 1983, No. 195 (Adj. Sess.), § 5(b).)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1559. Compensation of law enforcement officers for attendance at proceedings

§ 1559. Compensation of law enforcement officers for attendance at proceedings
(a) No full time State Police officer, municipal police officer, game warden, or other State employee shall be paid or accept any compensation as a witness in any civil or criminal proceeding to which the State is a party.
(b) In any civil proceeding in the State in which a full time State Police officer, municipal police officer, game warden, or other State employee is subpoenaed as a witness either because of his or her expert knowledge with regard to his or her employment area or because of his or her past official actions, the fees due him or her as a witness shall be paid by the party summoning the witness to the clerk of the court to be paid to the State, the county, or the municipality, depending upon which governmental unit employs the individual.
(c) These persons shall be compensated for such attendance by their employer according to the terms of their employment. (Added 1969, No. 294 (Adj. Sess.), § 24, eff. April 9, 1970; amended 1983, No. 106 (Adj. Sess.).)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1593. Service outside the State

§ 1593. Service outside the State
An officer required to serve a requisition or execute process outside the State shall receive $3.00 a day and necessary expenses. (Amended 2021, No. 105 (Adj. Sess.), § 490, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1595. Mileage in criminal causes

§ 1595. Mileage in criminal causes
In criminal causes, the officer shall make oath to the mileage in excess of one mile charged by him or her as correct before an account thereof is allowed, and the Commissioner of Finance and Management shall not allow for travel in excess of one mile unless actually made, and mileage shall cover transportation when furnished in executing the order of a court for commitment to jail. (Amended 1959, No. 328 (Adj. Sess.), § 8; 1983, No. 195 (Adj. Sess.), § 5(b).)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1596. Fees forbidden

§ 1596. Fees forbidden
Fees shall not be allowed to an officer for the service of a capias, bench warrant, or other writ for the arrest of a person who is under a recognizance taken before an officer authorized by law to take such recognizance, requiring the appearance of such person before the Superior Court. (Amended 1965, No. 194, § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1973, No. 249 (Adj. Sess.), § 96, eff. April 9, 1974; 2009, No. 154 (Adj. Sess.), § 211.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1631. Trustees’ fees

§ 1631. Trustees’ fees
The person summoned as trustee shall be allowed $0.06 a mile for his or her travel and $1.50 for each day’s attendance before the Superior Court; the same for travel and $0.75 for each day’s attendance before a commissioner. (Amended 1965, No. 194, § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974, No. 249 (Adj. Sess.), § 97, eff. April 9, 1974; 2009, No. 154 (Adj. Sess.), § 212.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1632. Costs allowed trustee

§ 1632. Costs allowed trustee
When costs are allowed to a trustee in a cause tried by a commissioner, such sum shall be allowed for the travel and attendance of witnesses and for his or her counsel before the commissioner, as in case of witnesses and counsel before a master.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1633. Appraisers of attached or replevied property

§ 1633. Appraisers of attached or replevied property
The fees of persons appointed to appraise personal property attached, or to be replevied, shall be at the rate of $0.20 for each hour actually spent in such appraisal.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1637. Commissioners of jail delivery

§ 1637. Commissioners of jail delivery
(a) The fees of commissioners of jail delivery shall be as follows:
(1) for each citation, $0.34;
(2) for two certificates to a person admitted to the poor debtor’s oath, $0.25; and
(3) for attending a court of jail delivery, $2.00 a day to each commissioner who attends, and for travel, $0.10 a mile one way.
(b) The fees of the commissioners shall be allowed by the Commissioner of Finance and Management and paid by the State. (Amended 1959, No. 328 (Adj. Sess.), § 8(b); 1983, No. 195 (Adj. Sess.), § 5(b).)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1672. Town treasurer’s fee for receiving taxes

§ 1672. Town treasurer’s fee for receiving taxes
Town treasurers shall be allowed one percent on all sums paid by the taxpayers to them, computed on actual cash receipts after deduction of discounts taken, unless the town by vote fixes their compensation otherwise. (Amended 1959, No. 171, § 10.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1674. Delinquent tax commission and collection costs

§ 1674. Delinquent tax commission and collection costs
The fees and penalties collected by collectors of taxes shall be as follows:
(1) Where a municipality does not vote to collect its taxes by its treasurer, the collector shall not tax or collect of the taxpayer any commission or fees on taxes paid within the time established in the notice required by section 4772 of this title.
(2) On all taxes collected after the expiration of the time established in the notice required by section 4772 or 4792 of this title, the collector may charge and collect from the taxpayer a commission of eight percent on the amount of the tax, unless a municipality votes otherwise pursuant to subdivision (3) of this section.
(3) For all taxes collected after the expiration of the time established in the notice required by section 4772 or 4792 of this title, voters of a municipality may adopt by a majority vote of the municipality’s members present and voting at an annual or special meeting:
(A) The percent of the amount of the tax collected that shall be charged as a commission, provided that the adopted percent does not exceed eight percent.
(B) A grace period or graduated commission schedule for taxes paid within a defined time frame after the established time of payment.
(4) Whenever it is necessary to levy on persons or personal estate, the collector shall be allowed to tax and collect from the taxpayer, as further compensation, such fees as sheriffs are allowed for levying executions. (Amended 1993, No. 68, § 1; 1997, No. 26, § 1; 2003, No. 100 (Adj. Sess.), § 1.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1675. Fence viewers

§ 1675. Fence viewers
Fence viewers shall receive $6.00 for each day’s service. At the time of performing such service, they shall adjudge the proportion of their fees and expenses to be paid by the parties interested. Any of such parties paying the same may recover of each other party the portion so adjudged to be paid by him or her, with full costs, in a civil action under this section. (Amended 1971, No. 185 (Adj. Sess.), § 236(d), eff. March 29, 1972.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1676. Inspector of lumber, shingles, and wood

§ 1676. Inspector of lumber, shingles, and wood
The fees of an inspector of lumber, shingles, and wood shall be $0.04 a cord for the first ten cords and $0.01 for each additional cord, and $0.25 for each 1,000 feet of lumber, to be paid by the person applying for the measurement.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1678. Impounders and poundkeepers

§ 1678. Impounders and poundkeepers
Impounders and poundkeepers shall receive the following fees: for all horse kind and neat cattle, $0.12 a head; for sheep, $0.02 a head; for swine, $0.08 a head; three-fourths to the impounder and one-fourth to the poundkeeper.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1712. Town clerks

§ 1712. Town clerks
Town clerks shall receive the following fees for issuing marriage licenses and vital event certificates:
(1) For issuing and recording a civil marriage license, $80.00 to be paid by the applicant, $15.00 of which sum shall be retained by the town clerk as a fee, $50.00 of which shall be deposited in the Domestic and Sexual Violence Special Fund created by 13 V.S.A. § 5360, and $15.00 of which sum shall be paid by the town clerk to the State Treasurer in a return filed quarterly upon forms furnished by the State Treasurer and specifying all fees received by the town clerk during the quarter. Such quarterly period shall be as of the first day of January, April, July, and October.
(2)-(4) [Repealed.]
(5) Fees for vital event certificates shall be charged as specified in 18 V.S.A. § 5017. (Amended 1959, No. 171, §§ 11-14; 1971, No. 84, § 15; 1979, No. 142 (Adj. Sess.), § 19; 1981, No. 123 (Adj. Sess.), § 1; 1985, No. 204 (Adj. Sess.), § 2; 1993, No. 170 (Adj. Sess.), § 14; 1997, No. 59, § 8a, eff. June 30, 1997; 1999, No. 91 (Adj. Sess.), § 19; 2001, No. 65, § 32c; 2005, No. 202 (Adj. Sess.), § 9a; 2007, No. 76, § 33e, eff. June 7, 2007; 2007, No. 174 (Adj. Sess.), § 21; 2009, No. 3, § 12a, eff. Sept. 1, 2009; 2009, No. 91 (Adj. Sess.), § 14, eff. May 6, 2010; 2011, No. 162 (Adj. Sess.), § E.220.3; 2015, No. 149 (Adj. Sess.), § 35; 2017, No. 46, § 61, eff. July 1, 2019; 2017, No. 113 (Adj. Sess.), § 186; 2023, No. 19, § 4, eff. July 1, 2023.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1712. Town clerks

§ 1712. Town clerks
Town clerks shall receive the following fees for issuing marriage licenses and vital event certificates:
(1) For issuing and recording a civil marriage license, $60.00 to be paid by the applicant, $10.00 of which sum shall be retained by the town clerk as a fee, $35.00 of which shall be deposited in the Domestic and Sexual Violence Special Fund created by 13 V.S.A. § 5360, and $15.00 of which sum shall be paid by the town clerk to the State Treasurer in a return filed quarterly upon forms furnished by the State Treasurer and specifying all fees received by the town clerk during the quarter. Such quarterly period shall be as of the first day of January, April, July, and October.
(2)-(4) [Repealed.]
(5) Fees for vital event certificates shall be charged as specified in 18 V.S.A. § 5017. (Amended 1959, No. 171, §§ 11-14; 1971, No. 84, § 15; 1979, No. 142 (Adj. Sess.), § 19; 1981, No. 123 (Adj. Sess.), § 1; 1985, No. 204 (Adj. Sess.), § 2; 1993, No. 170 (Adj. Sess.), § 14; 1997, No. 59, § 8a, eff. June 30, 1997; 1999, No. 91 (Adj. Sess.), § 19; 2001, No. 65, § 32c; 2005, No. 202 (Adj. Sess.), § 9a; 2007, No. 76, § 33e, eff. June 7, 2007; 2007, No. 174 (Adj. Sess.), § 21; 2009, No. 3, § 12a, eff. Sept. 1, 2009; 2009, No. 91 (Adj. Sess.), § 14, eff. May 6, 2010; 2011, No. 162 (Adj. Sess.), § E.220.3; 2015, No. 149 (Adj. Sess.), § 35; 2017, No. 46, § 61, eff. July 1, 2019; 2017, No. 113 (Adj. Sess.), § 186; 2023, No. 19, § 4, eff. July 1, 2023; 2023, No. 19, § 5, eff. July 1, 2025.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1714. Burial certificates

§ 1714. Burial certificates
Persons issuing certificates giving permission to bury a dead body shall receive $5.00 for each permit to be paid by the applicant. Persons issuing certificates giving permission to entomb or move a dead body that has already been issued a certificate giving permission to bury shall receive $1.00 to be paid by the applicant. (Amended 1963, No. 102, § 7, eff. May 22, 1963; 1999, No. 49, § 225.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1715. Vital records search; copies search

§ 1715. Vital records search; copies search
(a) Upon payment of the fee established under 18 V.S.A. § 5017, the Office of Vital Records or the Vermont State Archives and Records Administration shall provide a certified copy of a vital event certificate, or shall ascertain and certify what the vital event certificate shows, except that the word “illegitimate” shall be redacted from any birth certificate furnished. The fee for the search of the vital records is $3.00, which is credited toward the fee for the first certified copy based upon the search.
(b) Fees collected under this section shall be credited to special funds established and managed pursuant to chapter 7, subchapter 5 of this title, and shall be available to the charging departments to offset the costs of providing those services. (Added 1967, No. 278 (Adj. Sess.), § 26; amended 1975, No. 8, § 2; 1979, No. 56, § 11; 1975, No. 142 (Adj. Sess.), § 20; 1985, No. 224 (Adj. Sess.), § 4; 1995, No. 148 (Adj. Sess.), § 4(c)(2), eff. May 6, 1996; 1997, No. 59, § 8, eff. June 30, 1997; 2001, No. 143 (Adj. Sess.), § 63, eff. June 21, 2002; 2003, No. 163 (Adj. Sess.), § 9a; 2007, No. 76, § 21; 2007, No. 153 (Adj. Sess.), § 27; 2011, No. 3, § 93, eff. Feb. 17, 2011; 2017, No. 46, § 62, eff. July 1, 2019.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1751. Fees when not otherwise provided

§ 1751. Fees when not otherwise provided
(a)(1) Officers and persons whose duty it is to record deeds, proceedings, depositions, or make copies of records, proceedings, docket entries, or minutes in their offices, when no other provision is made, shall be allowed:
(A) the sum of $0.60 a folio with a minimum fee of $1.00;
(B) the sum of $2.00 for each official certificate;
(C) for the authentication of documents, $2.00; and
(D) for other services, the sum as is in proportion to the fees established by law.
(2) Provided, however, that no fees shall be charged to honorably discharged veterans of the U.S. Armed Forces, or to their dependents or beneficiaries, for copies of records required in the prosecution of any claim for benefits from the U.S. government, or any State agency, and fees for copies of records so furnished at the rates provided by law shall be paid the officers by the town or city in which the record is maintained.
(b)(1) Whenever court officers and employees or officers and employees of the Judicial Bureau furnish copies or certified copies of records, the following fees shall be collected for the benefit of the State:
(A) the sum of $0.60 a folio with a minimum fee of $1.00 when a copy is reproduced by typewriter or hand;
(B) the sum of $0.25 a page with a minimum fee of $1.00 when a copy is reproduced photographically;
(C) for each official certificate, $5.00; however, one conformed copy of any document issued by a court shall be furnished without charge to a party of record to the action;
(D) for the authentication of documents, $5.00;
(E) for a response to a request for a record of criminal history of a person based upon name and date of birth, $30.00;
(F) for appointment as an acting judge pursuant to 4 V.S.A § 22(b) for the purpose of performing a civil marriage, $100.00; and
(G) for exemplified certificates, $10.00.
(2) However, the fees provided for in this subsection shall not be assessed by these officers and employees in furnishing copies or certified copies of records to any agency of any municipality, State, or federal government or to veterans honorably discharged from the Armed Forces of the United States, their dependents, or beneficiaries, in the prosecution of any claim for benefits from the U.S. government, or any State agency. (Amended 1959, No. 171, § 16; 1963, No. 37, § 20; 1965, No. 194, § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1971, No. 105, § 5, eff. July 1, 1971; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1973, No. 266 (Adj. Sess.), § 9, eff. July 1, 1974; 1981, No. 33, § 2; 1995, No. 77 (Adj. Sess.), § 5, eff. March 21, 1996; 1997, No. 121 (Adj. Sess.), § 25; 2003, No. 70 (Adj. Sess.), § 23, eff. March 1, 2004; 2003, No. 163 (Adj. Sess.), § 32; 2007, No. 153 (Adj. Sess.), § 21; 2009, No. 3, § 12a, eff. Sept. 1, 2009; 2009, No. 154 (Adj. Sess.), § 213; 2017, No. 76, § 3; 2021, No. 105 (Adj. Sess.), § 493, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1752. Tax appeals

§ 1752. Tax appeals
If under the provisions of section 4467 of this title the Director of the Division of Property Valuation and Review or the court reduces the appraisal value of the taxpayer’s property by more than 20 percent of the appraisal value, then the appeal fee shall be returned to the taxpayer. (Amended 1959, No. 158, § 4, eff. May 5, 1959; 1969, No. 253 (Adj. Sess.), § 2; 1997, No. 59, § 14, eff. June 30, 1997.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1753. Inquests

§ 1753. Inquests
The fees and expenses of inquests on the dead and buildings burned shall be the same as in criminal causes before a court. (Amended 1973, No. 249 (Adj. Sess.), § 98, eff. April 9, 1974; 2009, No. 154 (Adj. Sess.), § 214.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1754. Entry and detainer

§ 1754. Entry and detainer
On trial for entry and detainer, there shall be allowed $0.50 each warrant, $1.00 to each of the justices, $2.00 to the party recovering, and $1.00 to each juror.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1755. Travel expenses in causes tried before auditors, etc

§ 1755. Travel expenses in causes tried before auditors, etc
A party finally recovering in an action tried by an auditor, referee, or commissioner shall recover $0.06 a mile for his or her travel in this State and $0.75 a day for his or her attendance at the hearing.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1758. Masters, auditors, referees, and commissioners

§ 1758. Masters, auditors, referees, and commissioners
(a) Unless otherwise provided, the pay and the expense allowance for commissioners, masters, auditors, and referees shall be fixed by the court or by the presiding judge thereof and paid by the State.
(b) The Superior Court may order that the cost of a master be shared by the parties, with the shares specified in the order, if:
(1) the distribution of property is contested and governed by 15 V.S.A. § 751 and the value of the property to be distributed exceeds $500,000.00; or
(2) one or both parties seek an award of maintenance under 15 V.S.A. § 752 and the parties have non-wage income of $150,000.00 or more, excluding up to $500,000.00 of income from the sale of a primary residence or jointly owned business. (Amended 1971, No. 185 (Adj. Sess.), § 236(a), (b), eff. March 29, 1972; 2015, No. 58, § E.204.10.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1760. Fees of county clerks for index of deeds and index of records

§ 1760. Fees of county clerks for index of deeds and index of records
The county clerks shall receive from the county, for making the general index of existing land records under 27 V.S.A. § 401, $1.00 for each 100 entries upon such index; and for making an index as provided in 4 V.S.A. § 656, such sum as the assistant judges certify to be reasonable, to be allowed by the Commissioner of Finance and Management in the accounts of the clerks. (Amended 1959, No. 328 (Adj. Sess.), § 8; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1983, No. 195 (Adj. Sess.), § 5(b); 2009, No. 154 (Adj. Sess.), § 215.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1761. Supervisors of unorganized towns and gores

§ 1761. Supervisors of unorganized towns and gores
A supervisor of unorganized towns and gores shall receive in addition to his or her per diem the following fees:
(1) for collecting taxes, he or she shall receive five percent of the amount collected by him or her;
(2) upon the sale of lands of nonresidents, he or she shall receive the same fees as the collector of town taxes in like cases; and
(3) in the performance of his or her duties relating to dogs, he or she shall receive the same fees as town clerks.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1762. Miscellaneous fees

§ 1762. Miscellaneous fees
The Secretary of State shall fix and alter fees for copies, statements, filing, and other services where the amount of the fee is not otherwise fixed by law. (Added 1967, No. 278 (Adj. Sess.), § 28, eff. July 1, 1968.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 17 - Fees and Costs › § 1763. Stenographic services; transcripts

§ 1763. Stenographic services; transcripts
An agency, department, board, or commission may retain the services of stenographic reporters to furnish verbatim and certified transcripts of evidence of proceedings before it, including quasi-judicial proceedings. (Added 1987, No. 120, § 1; amended 1995, No. 178 (Adj. Sess.), § 418, eff. May 22, 1996.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 101 - Construction › § 3001. Taxation

§ 3001. Taxation
(a) “Person” as used in Parts 2, 4, and 5 of this subtitle shall include a partnership, association, corporation, or limited liability company.
(b) “Party to a civil union” is defined for purposes of this title as under 15 V.S.A. § 1201(5).
(c) “Laws of the United States,” “federal tax laws,” and other references to U.S. tax law shall mean U.S. tax law applied as if federal law recognized a civil union in the same manner as Vermont law. (Amended 1997, No. 50, § 8, eff. June 26, 1997; 1999, No. 91 (Adj. Sess.), § 20; 2001, No. 140 (Adj. Sess.), § 18, eff. June 21, 2002.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 101 - Construction › § 3006. Actions against nonresidents

§ 3006. Actions against nonresidents
The officers responsible for the collection of any tax due any state, commonwealth, or territory of the United States of America, or any political subdivision thereof, shall have the right to bring and maintain an action or suit in the courts of this State to recover any unpaid tax against a person subject to the jurisdiction of the courts of this State, when the same or a similar right is accorded to the proper officer of this State or any of its political subdivisions by such state, commonwealth, or territory either by law or comity. (Added 1971, No. 73, § 43, eff. April 16, 1971.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 101 - Construction › § 3007. Director

§ 3007. Director
The word “Director” as used in Parts 1 and 2 of this subtitle and chapter 211, subchapter 2, article 4 of this title means the Director of the Division of Property Valuation and Review. (Added 1977, No. 105, § 11.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 103 - Department of Taxes; Commissioner of Taxes › § 3101. Powers and duties of Commissioner

§ 3101. Powers and duties of Commissioner
(a) The Department of Taxes shall be administered by a Commissioner of Taxes.
(b) The Commissioner shall:
(1) Report biennially to the General Assembly. The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the report to be made under this subdivision.
(2) Provide for the security of information required by law to be kept confidential.
(3) Coordinate and integrate the work of the Department of Taxes with other agencies and departments responsible for the administration of taxes.
(4) Advise the Secretary of Administration and the General Assembly on matters relating to tax policy, as requested.
(5) Provide assistance and instruction to taxpayers and tax preparers, within the limits of available resources; provided, however, that in his or her communication with taxpayers, the Commissioner shall educate taxpayers about the available opportunities for resolving tax disputes through abatement, payment plans, offers in compromise, or any other possibilities for informal resolution before a final administrative decision on the merits of the dispute.
(6) Design and make available to all who request them appropriate returns for reporting tax information.
(7) Establish procedures for handling taxpayer appeals.
(8) Establish and maintain a record of tax returns and other data furnished to the Department of Taxes.
(9) Prepare and provide at a reasonable fee to all who request them copies of relevant tax statutes and rules.
(10) Administer and enforce all taxes within the Commissioner’s jurisdiction.
(11) From time to time prepare and publish statistics reasonably available with respect to the operation of this title, including amounts collected, classification of taxpayers, tax liabilities, and other facts as the Commissioner or the General Assembly considers pertinent.
(12) [Repealed.]
(13) From time to time provide municipalities with recommended methods for determining, for municipal tax purposes, the fair market value of renewable energy plants that are subject to taxation under section 8701 of this title. (Amended 1959, No. 329 (Adj. Sess.), § 41, eff. March 1, 1961; 1987, No. 243 (Adj. Sess.), § 69, eff. June 13, 1988; 1991, No. 186 (Adj. Sess.), §§ 1, 2, eff. May 7, 1992; 2001, No. 114 (Adj. Sess.), § 7a, eff. May 28, 2002; 2005, No. 14, § 10; 2007, No. 33, § 1, eff. May 18, 2007; 2011, No. 127 (Adj. Sess.), § 6, eff. Jan. 1, 2013; 2013, No. 142 (Adj. Sess.), § 67; 2015, No. 57, § 44; 2015, No. 131 (Adj. Sess.), § 34; 2021, No. 105 (Adj. Sess.), § 494, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 103 - Department of Taxes; Commissioner of Taxes › § 3108. Establishment of interest rate

§ 3108. Establishment of interest rate
(a) Not later than December 15 of each year, the Commissioner shall establish an annual rate of interest applicable to unpaid tax liabilities and tax overpayments that shall be equal to the average prime rate charged by banks during the immediately preceding 12 months commencing on October 1 of the prior year, rounded upwards to the nearest quarter percent. The rate established hereunder shall be effective on January 1 of the immediately following year. As used in this section, the term “prime rate charged by banks” shall mean the average predominate prime rate quoted by commercial banks to large businesses as determined by the Board of Governors of the Federal Reserve Board.
(b) Whenever the Commissioner is authorized or directed to pay interest on an overpayment of any taxes, nevertheless no interest shall be paid on such overpayment:
(1) where the Commissioner finds that such overpayment was made with the intention or expectation of receiving a payment of interest thereon and for no other reason;
(2) for any period of time prior to 45 days after the date the return other than a corporate income tax return was due, including any extensions of time or 45 days after the return was filed, whichever is the later date, and with respect to corporate income tax returns, for any period of time prior to 90 days after the date the return was due or 90 days after the return was filed, whichever is the later date;
(3) in the case of overpayments that result from carrybacks, for a period of time prior to 45 days after the end of the tax year in which the event giving rise to the carryback occurred; or
(4) to the extent the overpayment is paid at the direction of the taxpayer to a municipality for credit against the taxpayer’s homestead property tax liabilities.
(c)(1) For the purposes of subsection (b) of this section, a return shall not be treated as filed until it is filed in processible form, which means that the return is filed on a permitted form and the return contains the taxpayer’s name, address, identifying number, the required signature, and sufficient information, whether on the return or on required attachments, to permit the mathematical verification of the tax liability shown on the return.
(2) The provisions of subsection (b) of this section shall apply notwithstanding any other provision of law to the contrary. (Added 1981, No. 191, (Adj. Sess.), § 1; amended 1983, No. 59, § 2, eff. April 22, 1983; 1999, No. 49, § 75, eff. June 2, 1999; 2005, No. 185 (Adj. Sess.), § 4, eff. Jan. 1, 2007; 2011, No. 143 (Adj. Sess.), § 15, eff. May 15, 2012; 2019, No. 51, § 2, eff. June 10, 2019; 2019, No. 175 (Adj. Sess.), § 28, eff. Oct. 8, 2020; 2021, No. 105 (Adj. Sess.), § 496, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 103 - Department of Taxes; Commissioner of Taxes › § 3109. Sheriffs and collection agencies; contracts for the collection of taxes; the use of bank or credit cards for the payment of delinquent taxes

§ 3109. Sheriffs and collection agencies; contracts for the collection of taxes; the use of bank or credit cards for the payment of delinquent taxes
(a) The Commissioner may contract with one or more sheriffs or constables for the collection of taxes by the sheriff’s or constable’s performance of services authorized by law, for compensation that may be in lieu of any statutory fees. The compensation terms of such contracts shall be uniform throughout the State unless the Commissioner certifies that differential terms are required because of unusual circumstances in a particular case, and recites such circumstances in the contract. When contracting with the Commissioner under this subsection, constables are authorized to avail themselves of all statutory remedies available to sheriffs to collect taxes. Notwithstanding section 502 of this title, the Commissioner may charge against such collections an agreed-upon fixed rate or percentage of collections.
(b) The Commissioner may also contract with private collection agencies for the collection of taxes owed to the State by taxpayers. The Commissioner may agree to pay such agencies a fixed rate for services rendered or a percentage of the amount actually collected by such agencies and remitted to the Commissioner. Notwithstanding section 502 of this title, the Commissioner may charge against such collections an agreed-upon fixed rate or percentage of collections.
(c) If the Commissioner determines that an employee of a private collection agency has violated any provision of section 3102 of this title, such employee shall, in addition to any other sanctions under section 3102, be barred from acting under any contract with the State and shall be incapable of acting as an agent, employee, or public officer of the State for a period of five years thereafter.
(d) As used in this section, the word “taxes” shall include all tax liabilities, license fees, interest, penalties, fees, and any other charges or amounts arising from any tax liability owed to the State.
(e) As used in this section, the word “Commissioner” shall include the Commissioner of Motor Vehicles. (Added 1983, No. 178 (Adj. Sess.), eff. April 20, 1984; amended 1985, No. 266 (Adj. Sess.), § 5, eff. June 4, 1986; 1987, No. 278 (Adj. Sess.), § 13, eff. June 21, 1988; 1991, No. 186 (Adj. Sess.), §§ 4, 6, eff. May 7, 1992; 1993, No. 60, §§ 24a, 24b eff. May 28, 1993; 1995, No. 63, §§ 24a, 24b, eff. May 4, 1995; 1995, No. 82 (Adj. Sess.), § 1, eff. Feb. 21, 1996; 2003, No. 109 (Adj. Sess.), § 14; 2021, No. 105 (Adj. Sess.), § 497, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 103 - Department of Taxes; Commissioner of Taxes › § 3110. Payments accepted by the Commissioner

§ 3110. Payments accepted by the Commissioner
Notwithstanding section 583 of this title and any other provision of law to the contrary, the Commissioner may accept payment of taxes, license fees, penalties, interest, fees, or other charges by any means that the Commissioner deems necessary for the effective administration of taxes. When accepting payment by bank credit cards, the Commissioner may charge the taxpayer an additional amount that approximates the cost of providing the service and that is approved by the Secretary of Administration for each payment made by credit card. Notwithstanding section 502 of this title, the Commissioner may charge against collections paid using a bank credit card a percentage of collections and any service fee imposed. (Added 1991, No. 186 (Adj. Sess.), § 5, eff. May 7, 1992; amended 2003, No. 61, § 3; 2021, No. 73, § 4.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 103 - Department of Taxes; Commissioner of Taxes › § 3111. Internal Revenue Service charges

§ 3111. Internal Revenue Service charges
Notwithstanding section 502 of this title, the Commissioner may charge against any State tax liability a fee agreed to by the Department and paid to the U.S. Department of the Treasury for participation in a Debt Setoff Program. (Added 2001, No. 144 (Adj. Sess.), § 14, eff. June 21, 2002.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 103 - Department of Taxes; Commissioner of Taxes › § 3112. Allocation of payments

§ 3112. Allocation of payments
(a) Any payment received by the Commissioner from any taxpayer may, notwithstanding any direction by the taxpayer to the contrary, be applied to the taxpayer’s liability for any tax administered by the Commissioner and for any period. Any payment may, with respect to any taxable period, be applied first to the amount of any interest, next to the amount of any penalty, next to the amount of any fee, and finally to the amount of any unpaid tax liability for that period.
(b) The Commissioner may treat any refund payment owed by the Commissioner to a taxpayer as if it were a payment received from the taxpayer and may apply the payment in accordance with subsection (a) of this section.
(c) The provisions of this section shall apply notwithstanding any appeal by the taxpayer. (Added 1985, No. 263 (Adj. Sess.), § 3, eff. June 4, 1986.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 103 - Department of Taxes; Commissioner of Taxes › § 3113a. Abandoned property; satisfaction of tax liabilities

§ 3113a. Abandoned property; satisfaction of tax liabilities
The Commissioner may request from the Office of the Treasurer the names and Social Security or federal identification numbers of apparent owners of presumed abandoned property prior to notice being given pursuant to 27 V.S.A. chapter 18, subchapter 5. If any apparent owner owes taxes to the State, the Commissioner, after notice to the owner, may request and the Treasurer shall transfer the abandoned property of the owner to the Department for setoff of the taxes owed. The notice shall advise the owner of the action being taken and the right to appeal the setoff if the tax debt is not the owner’s debt, or if the debt has been paid, or if the tax debt was appealed within 60 days from the date of the assessment and the appeal has not been finally determined, or if the debt was discharged in bankruptcy. (Added 2009, No. 1 (Sp. Sess.), § H.20, eff. June 2, 2009; amended 2021, No. 105 (Adj. Sess.), § 499, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 103 - Department of Taxes; Commissioner of Taxes › § 3113b. Lottery winnings; satisfaction of tax liabilities

§ 3113b. Lottery winnings; satisfaction of tax liabilities
For all Vermont Lottery games, the Commissioner of Liquor and Lottery may, before issuing prize money to a winner, determine whether the winner has an outstanding tax liability payable to the Department of Taxes. If any such winner owes taxes to the State, the Commissioner of Taxes, after notice to the owner, may request and the Department of Liquor and Lottery shall transfer the amount of the tax liability to the Department for setoff of the taxes owed. The notice shall advise the winner of the action being taken and the right to appeal the setoff if the tax debt is not the winner’s debt, or if the debt has been paid, or if the tax debt was appealed within 60 days from the date of the assessment and the appeal has not been finally determined, or if the debt was discharged in bankruptcy. Any offset of Lottery winnings for taxes shall be third in priority to the offset of Lottery winnings to the Office of Child Support pursuant to 15 V.S.A. § 792 and the offset of Lottery winnings for restitution pursuant to 13 V.S.A. § 7043. (Added 2011, No. 45, § 1, eff. May 24, 2011; amended 2019, No. 73, § 44.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 103 - Department of Taxes; Commissioner of Taxes › § 3203. Notice of deficiencies; assessment of penalties and interest; denial of refund

§ 3203. Notice of deficiencies; assessment of penalties and interest; denial of refund
If the Commissioner finds that any taxpayer has failed to discharge in full the amount of any tax liability incurred under this title or has claimed a refund in error or that a penalty or interest should be assessed under this title, the Commissioner shall notify the taxpayer of the deficiency or denial of refund or assess the penalty or interest, as the case may be, by mail. The mailing of the notice shall be presumptive evidence of its receipt by the person to whom it is addressed. Any period of time that is determined under this chapter by the giving of notice shall commence to run from the date of mailing of the notice. (Added 1997, No. 156 (Adj. Sess.), § 36, eff. April 29, 1998; amended 2007, No. 190 (Adj. Sess.), § 20, eff. June 6, 2008.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 103 - Department of Taxes; Commissioner of Taxes › § 3204. Processing fee

§ 3204. Processing fee
A manual processing fee of $25.00 may be assessed against any taxpayer who files or on whose behalf is filed an unacceptable return or against any paid preparer who files an unacceptable return on behalf of a taxpayer. An unacceptable return is one that is not on a form issued by or approved by the Commissioner or that requires the Department to take steps in addition to its normal processing procedures to process. The Department may reduce any refund due the taxpayer by the amount of the fee. (Added 1997, No. 156 (Adj. Sess.), § 38, eff. April 29, 1998.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 103 - Department of Taxes; Commissioner of Taxes › § 3205. Taxpayer Advocate

§ 3205. Taxpayer Advocate
(a) There is established within the Department of Taxes an Office of the Taxpayer Advocate.
(b) The Taxpayer Advocate shall have the following functions and duties:
(1) identify subject areas where taxpayers have difficulties interacting with the Department of Taxes;
(2) identify classes of taxpayers or specific business sectors who have common problems related to the Department of Taxes;
(3) propose solutions, including administrative changes to practices and procedures of the Department of Taxes;
(4) recommend legislative action as may be appropriate to resolve problems encountered by taxpayers;
(5) educate taxpayers concerning their rights and responsibilities under Vermont’s tax laws;
(6) educate tax professionals concerning the Department of Taxes’ rules and interpretations by issuing bulletins and other written materials; and
(7) assist individual taxpayers in resolving disputes with the Department of Taxes.
(c) The Taxpayer Advocate shall prepare an annual report detailing the actions the Taxpayer Advocate has taken to improve taxpayer services and the responsiveness of the Department of Taxes. The report shall identify the problems encountered by taxpayers in interacting with the Department of Taxes and include specific recommendations for administrative and legislative actions to resolve those problems. The report shall identify any problems that span an entire class of taxpayer or specific industry and propose class- or industry-wide solutions. The report of the Taxpayer Advocate shall be submitted to the Senate Committee on Finance and the House Committee on Ways and Means on or before January 15 of each year. The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the required report to be made under this subsection.
(d) [Repealed.] (Added 2011, No. 45, § 36e, eff. May 24, 2011; amended 2011, No. 143 (Adj. Sess.), § 6, eff. May 15, 2012; 2015, No. 131 (Adj. Sess.), § 8; 2021, No. 20, § 263; 2021, No. 105 (Adj. Sess.), § 503, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 103 - Department of Taxes; Commissioner of Taxes › § 3206. Recommendation for extraordinary relief

§ 3206. Recommendation for extraordinary relief
(a) The Taxpayer Advocate may make a written recommendation for extraordinary relief to the Commissioner under the provisions of this section. A recommendation for extraordinary relief may be made only in response to a request from a taxpayer and after a thorough investigation of the taxpayer’s circumstances by the Taxpayer Advocate that results in findings by the Taxpayer Advocate that:
(1) Vermont tax laws apply to the taxpayer’s circumstances in a way that is unfair and unforeseen or that results in significant hardship; and
(2) the taxpayer has no available appeal rights or administrative remedies to correct the issue that led to such unfair result or hardship.
(b) As used in this section, “extraordinary relief” means a remedy that is within the power of the Commissioner to grant under this title, a remedy that compensates for the result of inaccurate classification of property as homestead or nonhomestead pursuant to section 5410 of this title through no fault of the taxpayer, or a remedy that makes changes to a taxpayer’s property tax credit or renter credit claim necessary to remedy the problem identified by the Taxpayer Advocate.
(c) Notwithstanding any other provision of law, if, in response to the Taxpayer Advocate’s recommendation, the Commissioner determines that the taxpayer should receive a refund or other monetary adjustment, the Commissioner shall certify that amount to the Commissioner of Finance and Management who shall issue his or her warrant in favor of the taxpayer for payment by the Treasurer from the appropriate fund.
(d) A recommendation for extraordinary relief shall be in writing, shall be addressed to the Commissioner, and shall include a description of the problem sought to be remedied along with specific recommendations to the Commissioner. The Taxpayer Advocate’s decision to make or not make a recommendation for extraordinary relief shall be final and not subject to review.
(e) The Commissioner may choose to act on the recommendation of the Taxpayer Advocate, not act on the recommendation, or act on part of the Taxpayer Advocate’s recommendation, and the Commissioner’s decision shall be final and not subject to any further review. Nothing in this section shall be construed to limit any other power or authority granted to the Commissioner in this title. (Added 2011, No. 143 (Adj. Sess.), § 8; amended 2019, No. 160 (Adj. Sess.), § 8, eff. Jan. 1, 2021.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 103 - Department of Taxes; Commissioner of Taxes › § 3209. Tax Computer System Modernization Fund

§ 3209. Tax Computer System Modernization Fund
(a) The Tax Computer System Modernization Fund #21909, as established in the State Treasury per 2007 Acts and Resolves No. 65, Sec. 282 as amended, is a special fund to support information technology improvements and initiatives of the Department of Taxes. Balances in the Fund shall be administered by the Department of Taxes and used exclusively for the purposes prescribed in subsection (c) of this section. Balances in the Fund at the end of each fiscal year shall be carried forward and remain part of the Fund. Interest earned by the Fund shall be deposited into the Fund.
(b) The Fund shall receive annual transfers from the General Fund and the Education Fund in amounts not to exceed 0.21 percent of total revenue collected in the prior fiscal year by the Department of Taxes. The fund may receive other receipts as directed or authorized by the General Assembly.
(c) The Fund shall be used for the development, implementation, enhancement, and maintenance of information technology systems and services for the administration of taxes and programs administered by the Department. This shall include requests for proposal, business requirements, analysis, implementation of new tax types, enhancements to existing systems, and payments due to vendors of information technology systems and services.
(d) The Commissioner of Taxes shall submit an annual report on the receipts, expenditures, and balances in the Tax Computer System Modernization Fund to the Joint Fiscal Committee each year at or prior to the Committee’s November meeting each year. (Added 2023, No. 78, § E.111.1, eff. July 1, 2023.)