reglab/statecodes huggingface dataset:
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 025 - PROPERTY TRANSFER TAX DEFINITIONS › Section 10 060 025 - PROPERTY TRANSFER TAX DEFINITIONS

Current through June, 2024
Section 1.9601
				PROPERTY TRANSFER TAX DEFINITIONS
1.9601(1)1
				Definition of "Deed"
(a) General Definition -
				The term "Deed" includes any deed, instrument, bill of sale, or other writing
				evidencing a transfer of title to real property. Such term also includes a
				sheriff's Deed and the Deed of a guardian, trustee, executor, or administrator,
				as well as an order or decree of a board, commission, or court evidencing a
				transfer of title to real property. Deeds to cemetery plots are not included in
				the term.
(b) Installment Sales -
				Installment agreements for the purchase of real property which effectively
				create an equity of redemption in the purchaser will be considered Deeds when
				recorded with the town clerk unless the transfer of title itself is delayed by
				the agreement and the purchaser has no right of possession under the agreement.
				If an agreement is treated as a Deed at the time of recording under this
				subsection, the later recording of a Deed to the property under the agreement
				will not be subject to the transfer tax. See Reg. 1.9606-1(g) concerning the
				property transfer return to be filed when an installment agreement is treated
				as a Deed.
(c) Mobile homes - Bills
				of sale, deeds, or other instruments evidencing transfer of title to mobile
				homes treated as real property under Reg. § 1.9601(10) -
				1 are
				included in the definition of Deed.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 026 - RATE OF WITHHOLDING › Section 10 060 026 - RATE OF WITHHOLDING

Current through June, 2024
Section 68.58411 RATE OF WITHHOLDING
(a) Effective for the first payroll period
				beginning on or after May 13, 1979, Vermont income taxes to be deducted and
				withheld from the wages of an employee for any payroll period shall equal
				twenty-three percent (23%) * of the federal taxes to be withheld from the
				employee for the same payroll period.
* [formerly twenty-five percent (25%)]
(b) For the convenience of employers, general
				instructions and withholding tables are available from the Department of Taxes,
				Montpelier, Vermont, showing the amount of Vermont taxes to be withheld from
				employees earning various wages on a weekly, bi-weekly, semi-monthly, monthly,
				and daily or miscellaneous payroll period.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 028 - ORGANIZATION AND RULES OF PROCEDURE › Section 10 060 028 - ORGANIZATION AND RULES OF PROCEDURE

Current through June, 2024
Rule No.1
				Organization and Operation
(a) Organization.
The Department of Taxes is established by
				  3 V.S.A. §
												212.
				  32 V.S.A. §
												3101 provides that the Department shall be
				  administered by a Commissioner of Taxes, who is appointed biennially by the
				  Governor with the advice and consent of the Senate.
3 V.S.A. §
												253 provides that the Commissioner may
				  appoint a Deputy, with approval of the Governor, who shall perform such duties
				  as the Commissioner shall direct.
There is a Division of Property Valuation and Review which,
				  through its Director, shall assist listing officials, conduct the equalization
				  study of municipalities grand lists, set education tax rates and assist the
				  Commissioner in administration of various property related programs and
				  taxes.
The Commissioner shall organize the Department into such
				  other divisions and appoint such other directors as in the Commissioner's
				  judgment promote the fair and efficient administration of taxes within the
				  Commissioner's jurisdiction.
(b) Location and Assistance to the Public.
The main office of the Department of Taxes is located at 133
				  State Street, Montpelier, immediately west of the State House. The telephone
				  number in (802) 828-2505. The hours of work are 7:45 a.m. to 4:30 p.m., Monday
				  through Friday. Persons having business with the Department or requesting
				  assistance may write or call the Department, may come to the main office during
				  working hours., or may contact the Department through the VTtax system if the
				  person is registered in that system.
(c) Tax Department Forms.
The Department utilizes a wide variety of forms in the
				  administration of the tax laws. The forms are changed frequently to reflect
				  changes in law and for administrative reasons. Forms are available on the
				  Department's website, tax.vermont.gov, and at the main office of the Tax
				  Department. Commonly used forms, such as income tax returns, are available at
				  Town Offices across Vermont. Additional information on Vermont tax requirements
				  are available at public libraries. In most cases, Department forms must be used
				  to accomplish the transaction in question, such as when reporting income,
				  transferring property or claiming exemption from sales tax. Many tax forms may
				  be completed and filed electronically and in some cases, electronic filing is
				  required.
(d) Tax
				Department Guidance.
The Department issues formal regulations interpreting the tax
				  laws and establishing procedures. From time to time it issues technical
				  bulletins, fact sheets, and other notices which are a less formal way of
				  providing information to taxpayers. Instructions also accompany tax
				  forms.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 029 - RULES OF PRACTICE-INCOME, TRUST & ESTATE TAXES › Section 10 060 029 - RULES OF PRACTICE-INCOME, TRUST & ESTATE TAXES

Current through June, 2024
Section I Forms
a. Only those forms, notices and reports
				prescribed by the Commissioner of Taxes or his designated agents may be used
				for filing purposes.
b. The
				Commissioner or his designated agent may withhold approval, at any time, of the
				use of any form which has not been duly authorized or where a prescribed form
				is no longer applicable.
c.
				Prescribed forms may be revised by the Commissioner of Taxes or his designated
				agent as the need arises.
d. Copies
				of prescribed forms may be obtained from the Department of Taxes either in
				person, by telephone or written request.
e.
(1)
				Forms presently available for use of income taxpayers and income tax
				practitioners are:
Form 103 -
Personal income tax return
103A-
Special Tax limitation schedule
109 -
Fiduciary Return of Income
176 -
Statement of Claimant to Refund due on Behalf
								of
Deceased Taxpayer
103ES -
Estimate of Non-Withheld Tax
126AES -
Estimated Tax Payment Form & Amended Estimate
								of Non-
Withheld
104 -
Corporate Income Tax Return
104S -
Election by Small Business
706 -
Corporation Extension
Consent of Stockholders
VW-102 -
Withholding Statement
(Combined federal and State form)
105 -
Reconciliation of Quarterly Withholding
								Statements
110 -
Return of Income Tax Withheld
115 -
Extension Certificate issued when request is
								granted to
file return beyond due date
Booklet -
Vermont Income Tax Withholding Instructions, tables
								and
Statutes
(2)
				Other forms and form letters used in administration of the above taxes:
Form 103B-
Schedule of Non-Vermont Derived Income
122A-
Adjustment to Income Tax Return (Tax
								Due)
145 -
Adjustment to Income Tax Return (Refund
								Due)
140 -
Notice of Refund or Income Tax Liability Due (Old
								& New)
126ES -
Estimated Tax Notice
507 -
Notification of Assessment
Tax Notice
Notice of Tax Lien
831C -
Proof of Claim
652 -
Delinquent Account Information
Petition (Withholding Taxes)
Order requiring weekly filing of withholding
								taxes
Petition for Contempt
Petition (Corporation Taxes)
Sheriff greeting
Petition (non-resident)
160 -
Estate Information Return
166 -
Assessment of Inheritance Taxes and Other for
								Payment
142 -
Decedents Estate Transfer Tax Notice
Stipulation for Inheritance Tax
Stipulation for Transfer and additional Estate
								Taxes
Stipulation for Inheritance, Transfer and
								additional
State Taxes
Administrative Form Letters
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 030 - RULES OF PRACTICE-MISCELLANEOUS TAX › Section 10 060 030 - RULES OF PRACTICE-MISCELLANEOUS TAX

Current through June, 2024
Section I Forms
a. Only th ose forms, notices and reports
				prescribed by the Commissioner of Taxes or his designated agents may be used
				for filing purposes.
b. The
				Commissioner or his designated agent may withhold approval, at any time, of the
				use of any form which has not been duly authorized or where a prescribed form
				is no longer applicable.
c.
				Prescribed forms may be revised by the Commissioner of Taxes or his designated
				agent as the need arises.
d. Copies
				of prescribed forms may be obtained from the Department of Taxes either in
				person, by telephone or written request.
e. Forms presently used and available for
				administration of the following taxes are included in this rule (binder).
Telephone Tax
Beverage Tax
Tobacco Tax
Electrical Energy Tax
Cigarette Taxes
Banks
Insurance Premium Tax
Amusement and Musical Machine Licenses
Various Form Letters
II Information
Information relative to the above noted Taxes may be obtained
				  by writing or calling the Vermont Department of Taxes, Montpelier,
				  Vermont.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 031 - RULES OF PRACTICE-PROPERTY TAX › Section 10 060 031 - RULES OF PRACTICE-PROPERTY TAX

Current through June, 2024
Section I Forms
a. Only those forms, notices and reports
				prescribed by the Commissioner of Taxes or his designated agents may be used
				for filing purposes.
b. The
				Commissioner or his designated agent may withhold approval, at any time, of the
				use of any form which has not been duly authorized or where a prescribed form
				is no longer applicable.
c.
				Prescribed forms may be revised by the Commissioner of Taxes or his designated
				agent as the need arises.
d. Copies
				of prescribed forms may be obtained from the Department of Taxes either in
				person, by telephone or written request.
e. Forms presently available for Property Tax
				Administration are exhibited in this binder. They include forms used in:
Administration of the Equalization
Assistance to Listers
Local Property Tax
Re-appraisal Contract Programs
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 035 - WITHHOLDING OF VERMONT INCOME TAX ON TIPS › Section 10 060 035 - WITHHOLDING OF VERMONT INCOME TAX ON TIPS

Current through June, 2024
Section 58412
				WITHHOLDING OF VERMONT INCOME TAX ON TIPS
Under both Federal law (Internal Revenue Code § 3401(f)
				  and Vermont law, (
				  32 V.S.A. §
											5841 ), employers must withhold income taxes
				  from substantially all types of remuneration paid to employees.
Supplementary remuneration, including cash tips and
				  "gratuities" or "service charges" added to a patron's bill and distributed by
				  the employer to the employees, constitutes "wages" subject to Vermont
				  withholding.
In addition the employee is required to report to the
				  employer by the 10th of the following month the amount of all other tips and
				  supplementing remuneration received, if the total exceeds $ 20.00. The employer
				  is responsible for Vermont withholding on the amount reported to him by the
				  employee.
The Federal Internal Revenue Service has issued a
				  pocket-sized booklet containing forms which are convenient for the employee to
				  use in keeping a daily record of tips. (Form 4070A), and for reporting to the
				  employer. (Form 4070). These forms provide all the information required for
				  Vermont withholding liability.
Federal law provides that where tax has been previously
				  withheld from regular wages, and supplemental wages or tips are paid at a later
				  date, the employer may withhold at a flat 14% rate from the supplemental wages
				  without allowances for exemptions and without reference to regular wage
				  payments.
In the interest of simplification, employers may compute the
				  Vermont withholding on the same supplementary wages, when received, at 3 1/2%of
				  such wages or 25% of the amount of Federal tax withheld, whichever is more
				  convenient. The employer includes this tax withheld from the supplementary
				  remuneration in his next quarterly or monthly report to the Vermont Department
				  of Taxes. Statutory Authority:
				  32 V.S.A. §
											5841
Statutory Authority:
					 32 V.S.A. §
												5841
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 039 - DOMICILE › Section 10 060 039 - DOMICILE

Current through June, 2024
Reg.§
									1. 5811(11),
				  § 1.5401(7), (14) § 1.6066(c) DOMICILE (Effective 8/7/04)
Section 1 Introduction
Domicile is a legal concept that has implications for Vermont
				  income tax, the statewide education tax and property tax adjustments.
With regard to income tax, resident individuals are taxed on
				  more of their taxable income than nonresidents. An individual qualifies for
				  residency for the portion of the year in which the individual is domiciled in
				  the state.
				  32 V.S.A. §
											5811(11).
The statewide education tax is affected because the tax is
				  imposed at different rates on homestead property and nonresidential property. A
				  homestead is the principal dwelling owned and occupied by a resident individual
				  as the individual's domicile.
				  32 V.S.A. §
											5401(7). Domicile is defined
				  with respect to the statewide education tax at
				  32 V.S.A. §
											5401(14).
Finally, to be eligible for a property tax adjustment under
				  Chapter 154 of Title 32, a claimant must be domiciled in the state.
				  32 V.S.A. §
											6066(c).
This rule provides guidelines that are consistent with the
				  definition in
				  32 V.S.A. §
											5401(14) for determining
				  domicile. It further clarifies that domicile has the same definition for
				  purposes of income tax, statewide property tax and property tax
				  adjustments.
Section 2
				Definition of Domicile
(a) Domicile means the
				place where an individual has a true, fixed permanent home, and to which place,
				whenever the person is absent, he or she has the intention of returning. An
				individual may have several places of abode in a year, but at no time can he or
				she have more than one domicile. Domicile is not limited to a specific
				structure, but refers rather to a place or an area to which the individual
				expects to return.
(b) Domicile is
				established by birth, operation of law, or choice.
(c) Once established, domicile is never lost,
				changed or destroyed unless there is an actual change in the residence,
				together with steps manifesting an intention to abandon the former residence
				and acquire a new one. A mere intent or desire to make a change in domicile is
				not sufficient to effectuate a change; voluntary and positive steps must be
				taken.
(d) Domicile does not change
				if an individual leaves his or her place of domicile:
1. for a period of rest or
				vacation;
2. to complete a
				particular transaction, perform a particular contract, or fulfill a particular
				engagement, but intends to return to the state whether or not the transaction,
				contract or engagement is completed; or
3. to accomplish a particular purpose, but
				does not intend to remain in the new place once the purpose is
				accomplished.
(e) An
				individual who is in transit between old and new domiciles is domiciled in the
				old domicile until the new one is established.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 040 - UNITARY COMBINED REPORTING (REG. Section 1.5862(D)) › Section 10 060 040 - UNITARY COMBINED REPORTING (REG. Section 1.5862(D))

Current through June, 2024
Section 1 Effective
				Date
These regulations shall be effective for tax years beginning
				  on and after January 1, 2006.
Section
				2 Authorization and Purpose
(a)
				This rule is authorized by
				32 V.S.A. §
											3201(a)(1).
(b) The purpose of this rule is to establish
				standards for determining Vermont income tax of unitary businesses and for
				filing the group return required under
				32 V.S.A. §
											5862(d) and related
				schedules.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 041 - CAPITAL GAINS EXCLUSION (REG. section 1.5811(21)(B)(II) › Section 10 060 041 - CAPITAL GAINS EXCLUSION (REG. section 1.5811(21)(B)(II)

Current through June, 2024
Section 1 Statutory
				Framework
Vermont individual income tax is imposed on the taxable
				  income earned or received in the tax year by every individual, estate, and
				  trust, subject to income taxation under the laws of the United States. Taxable
				  income is defined in
				  32 V.S.A. §
											5811(21) as federal taxable
				  income with certain additions and subtractions. Federal taxable income is
				  decreased by the following capital gain income to arrive at Vermont taxable
				  income:
(1) The first $ 5000 of
				adjusted net capital gain income or
(2) 40 percent of adjusted net capital gain
				income from the sale of assets held by the taxpayer for more than 3 years
				except from the sale of the following:
(a)
				Any real estate or portion of real estate used by the taxpayer as a primary or
				non - primary residence,
(b)
				Depreciable personal property other than farm property and standing timber,
				and
(c) Stocks and bonds publicly
				traded or traded on an exchange or any other financial instruments.
The total amount of decrease due to capital gains exclusions
				  cannot exceed 40 percent of federal taxable income.
A taxpayer may choose the exclusion that results in the
				  greater tax reduction, but may not take both the $ 5000 and 40 percent
				  exclusion in one tax year. The $ 5000 exclusion may be applied against all
				  types of adjusted net capital gain income. In no case may the exclusion exceed
				  the taxpayer's adjusted net capital gain. The 40 percent exclusion is limited
				  both as to the type of asset generating the gain and the length of time the
				  asset was held.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 042 - SUBORDINATION OF CURRENT USE LIEN (REG. section 1.3777) › Section 10 060 042 - SUBORDINATION OF CURRENT USE LIEN (REG. section 1.3777)

Current through June, 2024
Section 1
				Introduction
Upon enrollment in Vermont's Use Value Appraisal Program,
				  also known as the Current Use Program (the "Program"), a lien arises on the
				  enrolled property to secure the payment of the Land Use Change Tax.
				  32 V.S.A. §
											3757(f). This lien is
				  superior to any subsequent encumbrances upon the land and serves to protect the
				  State's interest in collecting the Land Use Change Tax that may subsequently be
				  imposed on the property, pursuant to
				  32 V.S.A. §
											3757. The Commissioner has discretion to
				  subordinate the State's lien in favor of a lender's mortgage interest in
				  circumstances in which the State's interest is protected.
				  32 V.S.A. §
											3777. Subordination of the Current Use Lien
				  relegates the State's priority claim on the property to a subordinate position.
				  Therefore, as the administering agency of the Current Use Program, the
				  Department of Taxes (the "Department") reviews subordination requests to ensure
				  protection of the State's lien and compliance with Program standards.
Section 2 Application for
				Subordination of Current Use Lien and Application Review
To request subordination of the State's lien, a completed
				  Application for Subordination of Current Use Lien (Form CU-306), together with
				  a nonrefundable statutory fee of $ 179, must be submitted to the Department by
				  the landowner, buyer or lender (Applicant). To subordinate its lien, the State
				  will also require copies of the following documents:
(1) A title opinion issued by a licensed
				attorney or commitment for title insurance issued by a company licensed to
				issue title insurance in the State of Vermont with an effective date no more
				than thirty (30) days prior to the date of the application for the
				subordination, which describes the property for which the subordination is
				requested and all encumbrances and claims against that property. Following
				review of the title report or title commitment by the Department, the
				Department may require that the applicant provide copies of one or more of the
				documents identified in the title report or commitment letter;
(2) A copy of a commitment letter or other
				evidence of the proposed term and provisions of the loan to which the current
				use lien will be subordinated. In the event of a material change in the terms
				of the proposed loan during review of the subordination request, the applicant
				shall submit the revised commitment letter or revised term or provisions of the
				loan to the Department.
(3) Such
				other documentation as the Department deems necessary to protect its interest
				in collecting the land use change tax.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 061 - PROPERTY VALUATION AND REVIEW › Chapter 001 - CLARIFICATION OF PROPERTY TAX LAWS › Section 10 061 001 - CLARIFICATION OF PROPERTY TAX LAWS

Current through June, 2024
(32)- 1 Municipal
				Charters
Where the charter of a municipality provides for procedures
				  other than those outlined in this rule, the provisions of that charter shall
				  prevail.
(32)3802(8)-1
				Property Tax Exemption - Household Furniture and Equipment
The terms "household furniture and equipment" shall include,
				  but shall not be limited to, the following:
1. Lawn mowers and garden tractors;
2. Swimming pools so long as they are not
				attached to the land. Swimming pools which are attached to the land are not
				equipment but rather are real estate and are therefore taxable. A swimming pool
				is considered attached to the land if any excavation was involved in its
				installation regardless of whether most of the pool is above ground.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 061 - PROPERTY VALUATION AND REVIEW › Chapter 002 - CONTRACT APPRAISAL CERTIFICATION › Section 10 061 002 - CONTRACT APPRAISAL CERTIFICATION

Current through June, 2024
Department of Taxes
Division of Property Valuation & Review
These rules are prepared pursuant to the authority granted
				  to the Division of Property Valuation and Review by 32 V.S.A., Sections 3211(3)
				  and
				  4052
				  as amended by Act # 264 of the 1985 Vermont General Assembly
				  (adjourned).
PURPOSE
The Contract Appraisal Certification review procedure is
				  designed to establish minimum professional standards for certification and
				  operational responsibilities for individuals and firms proposing to conduct
				  publically financed property tax appraisal projects in Vermont.
Rule No.1 Definitions
(1) "Appraisal" means an evaluation by a
				disinterested contractor of any of the real, personal, commercial, industrial
				and utility property within a taxing jurisdiction employing the three accepted
				indices of ad valorem assessment - cost, income and market - for the
				determination of value and related official documents.
(2) "Division" means the Division of Property
				Valuation & Review of the Vermont Department of Taxes.
(3) "Appraisal Firm" means a person,
				partnership, company or corporation intending to appraise property for tax
				purposes in Vermont.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 061 - PROPERTY VALUATION AND REVIEW › Chapter 004 - REASONABLE PROGRESS TOWARD COMPLETING A REAPPRAISAL › Section 10 061 004 - REASONABLE PROGRESS TOWARD COMPLETING A REAPPRAISAL

Current through June, 2024
DIVISION OF PROPERTY VALUATION AND REVEIW
Section 1 Purpose
Section
				  3475 of Title
				  16 provides that a school district will have a listing penalty subtracted from
				  their state aid if their listed value is less than eighty percent of the
				  aggregate fair market value certified by the director of Property Valuation and
				  Review. It further provides that this penalty may be waived if the town is
				  making "reasonable progress toward completing a reappraisal." It is the purpose
				  of this rule to spell out clearly to local towns and school districts what
				  standards will be used to determine whether a town is making "reasonable
				  progress toward completing a reappraisal."
Section 2 Listing Penalty
A. A municipality will be judged to be making
				reasonable progress toward completing the reappraisal if they provide the
				director with the following by April 1 of any given year:
1. a request for certification of reasonable
				progress;
2. if the municipality
				has contracted for a reappraisal, a copy of the contract with a reputable mass
				appraisal firm or individual showing a grand list completion date in line with
				the schedule described under # 5 below;
3. if the municipality is planning to conduct
				its own reappraisal, proof of the appraiser's qualifications and abilities
				including samples of completed appraisal cards, and evidence that they have
				completed an amount of the work proportional to the period of time worked and
				the time left to complete the grand list;
4. evidence that municipal funds have been
				made available to complete the reappraisal;
5. a schedule showing the completion dates of
				various appraisal activities including the date by which all properties shall
				have been inspected, the date by which all of the value estimates shall have
				been made, the date by which the values shall have been reviewed by the
				listers, the date by which the grand list and notices of change of appraisals
				shall have been made.
Code of Vermont Rules › Agency 11 - AGENCY OF COMMERCE AND COMMUNITY DEVELOPMENT › Sub-Agency 020 - DEPARTMENT OF ECONOMIC, HOUSING AND COMMUNITY DEVELOPMENT › Chapter 004 - HOUSING DIVISION RULES PART IV: ADMINISTRATION OF THE HOUSING INVESTMENT TAX CREDIT PROGRAM › Section 11 020 004 - HOUSING DIVISION RULES PART IV: ADMINISTRATION OF THE HOUSING INVESTMENT TAX CREDIT PROGRAM

Current through June, 2024
Rule No.1 Authority
These rules are issued pursuant to authority vested in the
				Department of Housing and Community Development by
				32 V.S.A.
				§
											5830c(d).
Rule No.2 Definitions
The definitions set forth in this Section 2 shall apply to the
				Rules of the Housing Division, Part IV, Administration of the Housing
				Investment Tax Credit.
2.1 "Affordable
			 housing" means housing in which:
(a) At least
			 50 percent of the units shall be occupied by households whose income does not
			 exceed 100 percent of the greater of the state or area median income except
			 when eligible housing charities use charitable investments to finance loans to
			 individual borrowers. In that case, consistent with
			 32 V.S.A.
			 §
												5830c(d) (4) (C)
			 loans made from charitable investments shall not be made to any borrowers with
			 incomes above 100 percent of the greater of the state or area median income.
			 Area median income shall be the county or Metropolitan Statistical Area median
			 income published by the federal Department of Housing and Urban
			 Development.
(b) The goal shall be
			 to provide housing at a cost of no more that 30 percent of a household's gross
			 income. Housing costs for renters shall include rent and utility payments.
			 Housing costs for homeowners shall include mortgage payments, property
			 insurance and property taxes.
(c)
			 The affordability of the unit(s) shall be protected for the duration of the
			 term of any loan made pursuant to
			 32 V.S.A.
			 §
												5830c(d) (4) or at
			 least 15 years, whichever is greater, through a housing subsidy covenant or
			 other legally binding instrument, which shall terminate upon the issuance of a
			 judgment of foreclosure or a transfer of the property in lieu of
			 foreclosure.
Code of Vermont Rules › Agency 11 - AGENCY OF COMMERCE AND COMMUNITY DEVELOPMENT › Sub-Agency 020 - DEPARTMENT OF ECONOMIC, HOUSING AND COMMUNITY DEVELOPMENT › Chapter 005 - RULES FOR THE ALLOCATION AND DISTRIBUTION OF MUNICIPAL PLANNING FUNDS › Section 11 020 005 - RULES FOR THE ALLOCATION AND DISTRIBUTION OF MUNICIPAL PLANNING FUNDS

Current through June, 2024
Section 1.1 Purpose
These rules establish the means by which municipal planning
				funds will be allocated and distributed to Vermont municipalities for the
				purposes authorized by
				24 VSA Section
				4306(b)(4).
Section 1.2 Definitions
(A) "Commissioner" means the Commissioner of
			 the Department of Housing and Community Affairs.
(B) "Confirmation" is the process set forth
			 in
			 24 VSA
			 Section 4350 by which a regional planning
			 commission reviews a member municipality's planning activities and establishes
			 that the municipality is (1) engaged in a continuing planning process that,
			 within a reasonable time, will result in a plan which is consistent with the
			 goals contained in 24 VSA Section 4302 and(2) maintaining its efforts to
			 provide local funds for municipal and regional planning purposes.
(C) "Department" means the Department of
			 Housing and Community Affairs.
(D)
			 "Municipality" means a town, a city, an unorganized town or gore, or an
			 incorporated village (a village having adopted its own plan and one or more
			 bylaws) meeting the definition of municipality contained in
			 24 VSA Section
			 4303(4).
(E) "Nearby municipality" means any Vermont
			 town, city, unorganized town or gore which is geographically adjacent and
			 connected to another town, city, unorganized town or gore through their mutual
			 boundary by a Class 2 or better Highway.
(F) "Regional Planning Commission" means a
			 planning commission for a region created under 24 VSA Chapter 117 Section
			 4341.
Code of Vermont Rules › Agency 11 - AGENCY OF COMMERCE AND COMMUNITY DEVELOPMENT › Sub-Agency 020 - DEPARTMENT OF ECONOMIC, HOUSING AND COMMUNITY DEVELOPMENT › Chapter 006 - RULES FOR THE ALLOCATION AND DISBRIBUTION OF REGIONAL PLANNING FUNDS › Section 11 020 006 - RULES FOR THE ALLOCATION AND DISBRIBUTION OF REGIONAL PLANNING FUNDS

Current through June, 2024
Section 2.1 Purpose
These rules establish the means by which regional planning
				funds will be allocated and distributed to the Vermont regional planning
				commissions for the purpose of assisting these commissions in meeting their
				responsibilities under 24 V.S.A Chapter 117.
Section 2.2 Definitions
(A) "Commissioner" means of the Department of
			 Housing and Community Development.
(B) "Department" means the Department of
			 Housing and Community Development.
(C) "Municipality" means a town, a city, an
			 incorporated village, or an unorganized town or gore, meeting the definition of
			 municipality contained in
			 24 V.S.A. Section
			 4303(12).
(D) "Regional planning commission" or "RPC"
			 means a planning commission for a region created under
			 24 V.S.A.
			 Section 4341.
Code of Vermont Rules › Agency 11 - AGENCY OF COMMERCE AND COMMUNITY DEVELOPMENT › Sub-Agency 020 - DEPARTMENT OF ECONOMIC, HOUSING AND COMMUNITY DEVELOPMENT › Chapter 009 - ADMINISTRATIVE RULES JOB DEVELOPMENT ZONE PROGRAM › Section 11 020 009 - ADMINISTRATIVE RULES JOB DEVELOPMENT ZONE PROGRAM

Current through June, 2024
Section 1 Purpose, Authority, Definitions
A. PURPOSE
The purpose of these rules is to clarify the administrative
				procedures for a municipality to apply for and obtain interest reimbursement on
				bonded debt for economic development related infrastructure projects under the
				Job Development Zone Program.
B. AUTHORITY
The authority to adopt these rules is granted in subsection 695
				of 10 V.S.A. Chapter 29.
C.
			 DEFINITIONS
"Economic development related" means associated with the
				process of positively influencing the creation of wealth through the
				mobilization of resources to generate marketable goods and services.
"Highway facility" is the roadway adequate to provide safe
				passage to existing and proposed traffic according to relevant highway
				standards.
"Municipal facility" means any land and/or premises purchased
				by a municipality for lease or resale, in whole or in part, with or without
				further improvement, to a commercial or industrial entity for commercial or
				industrial uses.
"Pollution abatement facility" means a municipal sewage
				treatment plant, pumping stations, interceptor and outfall sewers, and
				attendant facilities as prescribed by the Vermont Department of Environmental
				Conservation to abate existing or prevent future pollution of the waters of the
				state.
"Water supply facility" means the municipal water source, water
				treatment plant, structures, pipe lines, storage facilities, pumps and
				attendant facilities necessary to develop a source of water, and to treat and
				convey it in proper quantity and quality for public use.
Code of Vermont Rules › Agency 11 - AGENCY OF COMMERCE AND COMMUNITY DEVELOPMENT › Sub-Agency 030 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 001 - ADMINISTRATIVE RULES JOB DEVELOPMENT ZONE PROGRAM › Section 11 030 001 - ADMINISTRATIVE RULES JOB DEVELOPMENT ZONE PROGRAM

Current through June, 2024
Section 1 Purpose, Authority, Definitions
A. PURPOSE
The purpose of these rules is to clarify the administrative
				procedures for a municipality to apply for and obtain interest reimbursement on
				bonded debt for economic development related infrastructure projects under the
				Job Development Zone Program.
B. AUTHORITY
The authority to adopt these rules is granted in subsection 695
				of 10 V.S.A. Chapter 29.
C.
			 DEFINITIONS
"Economic development related" means associated with the
				process of positively influencing the creation of wealth through the
				mobilization of resources to generate marketable goods and services.
"Highway facility" is the roadway adequate to provide safe
				passage to existing and proposed traffic according to relevant highway
				standards.
"Municipal facility" means any land and/or premises purchased
				by a municipality for lease or resale, in whole or in part, with or without
				further improvement, to a commercial or industrial entity for commercial or
				industrial uses.
"Pollution abatement facility" means a municipal sewage
				treatment plant, pumping stations, interceptor and outfall sewers, and
				attendant facilities as prescribed by the Vermont Department of Environmental
				Conservation to abate existing or prevent future pollution of the waters of the
				state.
"Water supply facility" means the municipal water source, water
				treatment plant, structures, pipe lines, storage facilities, pumps and
				attendant facilities necessary to develop a source of water, and to treat and
				convey it in proper quantity and quality for public use.
Code of Vermont Rules › Agency 11 - AGENCY OF COMMERCE AND COMMUNITY DEVELOPMENT › Sub-Agency 030 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 005 - RULES FOR ADMINISTRATION OF THE HOUSING INVESTMENT TAX CREDIT PROGRAM › Section 11 030 005 - RULES FOR ADMINISTRATION OF THE HOUSING INVESTMENT TAX CREDIT PROGRAM

Current through June, 2024
[RENUMBERED TO RULE NUMBER 11 020 004]
				32 V.S.A. §
										5830
Code of Vermont Rules › Agency 11 - AGENCY OF COMMERCE AND COMMUNITY DEVELOPMENT › Sub-Agency 030 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 006 - ADMINISTRATIVE RULE JOB DEVELOPMENT ZONE PROGRAM › Section 11 030 006 - ADMINISTRATIVE RULE JOB DEVELOPMENT ZONE PROGRAM

Current through June, 2024
Section 1 PURPOSE, AUTHORITY, DEFINITIONS
A. PURPOSE
The purpose of these rules is to clarify the administrative
				procedures for a municipality to apply for and obtain interest reimbursement on
				bonded debt for economic development related infrastructure projects under the
				Job Development Zone Program.
B. AUTHORITY
The authority to adopt these rules is granted in subsection 695
				of 10 V.S.A. Chapter 29.
C.
			 DEFINITIONS
"Economic development related" means associated with the
				process of positively influencing the creation of wealth through the
				mobilization of resources to generate marketable goods and services.
"Highway facility" is the roadway adequate to provide safe
				passage to existing and proposed traffic according to relevant highway
				standards.
"Municipal facility" means any land and/or premises purchased
				by a municipality for lease or resale, in whole or in part, with or without
				further improvement, to a commercial or industrial entity for commercial or
				industrial uses.
"Pollution abatement facility" means a municipal sewage
				treatment plant, pumping stations, interceptor and outfall sewers, and
				attendant facilities as prescribed by the Vermont Department of Environmental
				Conservation to abate existing or prevent future pollution of the waters of the
				state.
"Water supply facility" means the municipal water source, water
				treatment plant, structures, pipe lines, storage facilities, pumps and
				attendant facilities necessary to develop a source of water, and to treat and
				convey it in proper quantity and quality for public use.
Code of Vermont Rules › Agency 11 - AGENCY OF COMMERCE AND COMMUNITY DEVELOPMENT › Sub-Agency 050 - HISTORIC PRESERVATION DIVISION › Chapter 002 - FACILITY USE POLICY, STATE-OWNED HISTORIC SITES › Section 11 050 002 - FACILITY USE POLICY, STATE-OWNED HISTORIC SITES

Current through June, 2024
I STATEMENT
			 OF PURPOSE
The Vermont Division for Historic Preservation, Agency of
				Development and Community Affairs, is dedicated to preserving Vermont's
				cultural heritage for purposes of creating greater awareness and understanding
				of the past. To that end the Historic Sites program owns, maintains, develops
				and interprets 24 historic properties and related artifactual and archival
				collections.
The properties are utilized by the public for general
				visitation as well as for specific Division sponsored programs. From time to
				time, requests may be made by outside organizations or individuals to use a
				State-Owned Historic Site for purposes of conducting meetings, private affairs,
				public programming or commercial uses. This policy guides and permits
				activities that further the appreciation of Vermont's cultural heritage while
				at the same time preserving these sites for future
				generations.
II GENERAL
			 VISITATION
2.1 The Division's historic sites
			 are open to the public on a seasonal basis from late spring through early fall.
			 The Division shall publish and make known to the general public the hours of
			 operation and season dates for each site.
2.2 The State-Owned Historic Sites may be
			 used for programs or events by special permission from the appropriate site
			 administrator when sites are closed.
2.3 Division employees, Division volunteers,
			 and professional members of the museum/historic preservation community will be
			 admitted free of charge to those state historic cites charging an admission
			 fee.
2.4 Visitors evading payment
			 at those state-owned historic sites with admission fees will be considered
			 trespassers and subject to eviction.
2.5 Visitation at state-owned historic sites
			 may be restricted at times due to limitations on building carrying capacity,
			 ongoing restoration staffing, scheduling, or where public endangerment may
			 exist.
2.6 Livestock are not
			 allowed at state-owned historic sites unless approved by the Division for land
			 management and maintenance purposes or for special interpretive programs. With
			 the exception of guide dogs, pets are not allowed in site buildings.
2.7 Firearms, firecrackers, explosive
			 devices, air rifles or pistols, gas weapons, slingshots, crossbows, and bows
			 and arrows shall not be displayed or discharged on any historic site while the
			 site is open for public visitation except by special permit from the site
			 administrator. During approved events weapons may be used as part of the
			 program as specified in the Site Use Permit.
Code of Vermont Rules › Agency 12 - AGENCY OF NATURAL RESOURCES › Sub-Agency 004 - NATURAL RESOURCES BOARD › Chapter 012 - CLASSIFICATION OF AIRPORT AND A PORTION OF POND BROOK, WINOOSKI RIVER BASIN › Section 12 004 012 - CLASSIFICATION OF AIRPORT AND A PORTION OF POND BROOK, WINOOSKI RIVER BASIN

Current through
				June, 2024
Action 1. That the waters of Airport Brook and that portion
				  of Pond Brook below the Berlin Pond Dam, including all of the Lower Reservoir,
				  in the Town of Berlin, shall be reclassified from Class A to Class B.
AUTHORITY:
					 10
					 V.S.A., §
												1253(c)
Code of Vermont Rules › Agency 12 - AGENCY OF NATURAL RESOURCES › Sub-Agency 004 - NATURAL RESOURCES BOARD › Chapter 015 - BOAT MOORING REGULATIONS › Section 12 004 015 - BOAT MOORING REGULATIONS

Current through June, 2024
Rule No.1 Definitions
For the purpose of these regulations the terms defined in
				  this section have the following meanings ascribed to them:
a. "Anchoring" shall mean to secure a boat
				within a Mooring Management Zone by use of an anchor for a period not exceeding
				72 hours. Boats anchored within a Mooring Management Zone for a period
				exceeding 72 hours shall be considered to be moored.
b. "Board" shall mean the Vermont Water
				Resources Board.
c. "Boat" means
				every description of watercraft used or capable of being used as a means of
				transportation on water including but not limited to amphibian or pontoon
				aircraft.
d. "Colonial Method"
				shall mean drawing a base line between the two corners of any shoreline
				property where they meet the shore as defined by the ordinary highwater level.
				From these two corners extend parallel lines at a 90 degree angle from the base
				line. Where the extension of such lines by contiguous property owners encompass
				the same area, it shall be divided by a line bisecting the area of such
				overlap. On Lake Champlain, the ordinary highwater level shall be 98.0 feet
				above mean sea level.
e. "Marina"
				shall mean any facility or property used for the purpose of providing access to
				public waters including parking facilities or other services for five or more
				moorings, whether or not a full range of services and facilities is provided
				for value which may consist of a fee, contribution, donation, barter or other
				consideration.
f. "Moor" and
				"Mooring" shall mean to secure a boat other than by anchoring as defined above
				to any floating object, structure or other device located beyond the shoreline
				of any navigable body of water. For purposes of these regulations, where two or
				more boats are secured to the same floating object, structure or other device,
				each boat shall be considered a separate mooring.
g. "Mooring Management Zone" shall mean
				clearly delineated areas of Lake Champlain and its tributaries within which the
				Water Resources Board has determined that the placement of moorings requires
				regulation in the public interest.
h. "Person" shall mean an individual,
				partnership, corporation, association, unincorporated organization, trust or
				other legal or commercial entity, including a joint venture or affiliated
				ownership. The word "Person" also means a municipality or state
				agency.
Code of Vermont Rules › Agency 12 - AGENCY OF NATURAL RESOURCES › Sub-Agency 004 - NATURAL RESOURCES BOARD › Chapter 018 - RULES REGULATING THE ANCHORING AND MOORING OF VESSELS ADJACENT TO THE BURTON ISLAND STATE PARK (UPW-44) › Section 12 004 018 - RULES REGULATING THE ANCHORING AND MOORING OF VESSELS ADJACENT TO THE BURTON ISLAND STATE PARK (UPW-44)

Current through June,
				2024
The anchoring or mooring of vessels within that portion of
				  Lake Champlain adjacent to the Burton Island State Park marina which is
				  generally described as being southerly of a line extending from a point on the
				  shoreline of Burton Island approximately 600 feet north, northwest of the
				  breakwater to the "red nun" marking the small-boat channel between Burton
				  Island and the Kamp Kill Kare State Park is prohibited except at the twenty-one
				  (21) sites identified on the attached map.
[See graphic or tabular material in printed version]
Code of Vermont Rules › Agency 12 - AGENCY OF NATURAL RESOURCES › Sub-Agency 004 - NATURAL RESOURCES BOARD › Chapter 033 - LITTLE (WATERBURY) RIVER RECLASSIFICATION › Section 12 004 033 - LITTLE (WATERBURY) RIVER RECLASSIFICATION

Current through June,
				2024
Having considered all oral and written submissions regarding
				  the initially proposed rules, filed on or before July 19, 1983, the Board has
				  decided that the "public interest" is best served by the following final
				  proposed rules:
(1) That the Little
				River from the Route 108 bridge to the existing Stowe municipal wastewater
				treatment facility, a distance of approximately 0.4 miles, shall be Class B
				waters.
(2) That the Little River
				from the existing Stowe municipal wastewater treatment facility to the
				confluence of Gold Brook, a distance of approximately 1.4 miles, shall be Class
				C waters.
(3) That the Little River
				from the confluence of Gold Brook to the conservation pool of the Waterbury
				Reservoir, a distance of approximately 3.5 miles, shall be Class B
				waters.