reglab/statecodes huggingface dataset:
Code of Vermont Rules › Agency 06 - OFFICE OF THE ATTORNEY GENERAL › Sub-Agency 031 - CONSUMER PROTECTION DIVISION › Chapter 014 - RULE CF 114 - DISTRESS SALES › Section 06 031 014 - RULE CF 114 - DISTRESS SALES

Current through June, 2024
Section 114.01  Definition
A "distress sale" is an offer to sell to consumers, or the sale
				to consumers of, goods which the seller states or implies has been occasioned
				by termination or discontinuance of all or part of the seller's business,
				termination of the seller's lease, fire or other disaster, bankruptcy, the
				seller's financial hardship, or any similar cause. A "distress sale" does not
				include a sale conducted by a licensed auctioneer or by a public official
				selling goods under the direction or authority of any court.
Section 114.02  Prohibited Representations
The misrepresentation, expressly or by implication, of any fact
				relating to a distress sale, including, but not limited to, the following
				constitutes an unfair and deceptive act or practice in commerce:
(a)  The cause or basis of the sale.
(b)  The former price, savings, quality or
			 ownership of the goods to be sold at the sale.
(c)  The identity of the person or entity
			 conducting the sale.
Code of Vermont Rules › Agency 06 - OFFICE OF THE ATTORNEY GENERAL › Sub-Agency 031 - CONSUMER PROTECTION DIVISION › Chapter 015 - RENT-TO-OWN DISCLOSURES › Section 06 031 015 - RENT-TO-OWN DISCLOSURES

Current through June, 2024
Section 115.01  Obligation to Disclose
It shall constitute an unfair and deceptive trade act and
				practice in commerce under 9 V.S.A. S2453 (a) for any person engaged in the
				rent-to-own business to rent, or offer to rent, merchandise of any kind on a
				rent-to-own basis without fully and conspicuously disclosing the terms of the
				rent-to-own agreement as required by this rule.
Section 115.02  General Disclosure
			 Requirements
(a)  All disclosures required by
			 this rule shall be made clearly, conspicuously, in meaningful sequence, and in
			 accordance with the further requirements of this section. All numerical amounts
			 and percentages shall be stated in figures and shall be printed or legibly
			 handwritten in not less than the equivalent of 10-point type.
(b)  Any information not required by this rule
			 may be supplied with any disclosure required by this rule, but none shall be
			 stated or placed in such a way as to cause the disclosures as a whole to be
			 misleading or confusing, or to contradict, obscure or detract attention from
			 the required disclosures.
(c)  If
			 any rent-to-own transaction is renegotiated or modified in a substantial or
			 material way after the effective date of this rule, including, but not limited
			 to, any change that increases the consumer's payments or other obligations, or
			 diminishes the consumer's rights, such renegotiation or modification shall be
			 considered a new transaction subject to the disclosure requirements of this
			 rule.
(d)  Unless stated otherwise
			 in a clear and conspicuous manner, all terms and conditions required to be
			 disclosed by this rule shall be actually available to all consumers.
Code of Vermont Rules › Agency 06 - OFFICE OF THE ATTORNEY GENERAL › Sub-Agency 031 - CONSUMER PROTECTION DIVISION › Chapter 016 - STATEMENTS OF ORIGIN › Section 06 031 016 - STATEMENTS OF ORIGIN

Current through June, 2024
Section 117.01  Definitions
The following definitions apply to this rule:
(a)  "Advertisement" means any communication
			 offering goods for sale and directed to the public or to a substantial number
			 of consumers, regardless of whether the communication is conveyed in writing,
			 orally, electronically, on radio or television, or in any other
			 manner.
(b)  "As prominently as"
			 means that a disclosure is presented in the same or a substantially similar
			 manner as the representation to which it is compared, taking into account size,
			 contrast, color and placement in the case of written advertisements, and tone,
			 volume and timing in the case of oral advertisements.
(c)  For the purpose of this rule, "goods"
			 means fresh fruits and vegetables.
(d)  "Originate" means grown and
			 harvested.
(e)  "Seller" means a
			 person regularly engaged in selling goods to consumers.
Code of Vermont Rules › Agency 06 - OFFICE OF THE ATTORNEY GENERAL › Sub-Agency 031 - CONSUMER PROTECTION DIVISION › Chapter 018 - RULE CF 118 - AUTOMOBILE ADVERTISING › Section 06 031 018 - RULE CF 118 - AUTOMOBILE ADVERTISING

Current through June, 2024
Section 118.01  Definitions
(a)  "ADVERTISEMENT," "ADVERTISING" or "AD,"
			 unless otherwise noted, means any oral, written or graphic statement made by,
			 for, or in the name of a car dealer that is in any manner connected with the
			 solicitation of business. The term includes statements made in newspapers or
			 other publications or on radio or television, or contained in any sign, motor
			 vehicle window sticker, circular, brochure, letter, or other writing.
(b)  "DEALER" means a person or company that
			 is regularly and principally engaged in the business of selling or leasing
			 motor vehicles, or that solicits the sale or lease of such vehicles, to
			 individuals for their own use.
(c) 
			 "MONRONEY STICKER" means the window sticker required by the federal Automobile
			 Information Disclosure Act,
			 15
			 U.S.C. §
											1231 et seq.
(d)  "MOTOR VEHICLE" or "VEHICLE" means any
			 self-propelled passenger motor vehicle.
(e)  "NEW MOTOR VEHICLE" means a passenger
			 motor vehicle which has been sold to a new motor vehicle dealer by a
			 manufacturer or distributor and which has not been used for other than
			 demonstration or driver education purposes and on which the original title has
			 not been issued from the new motor vehicle dealer.
(f)  "USED MOTOR VEHICLE" means any vehicle
			 other than a new motor vehicle.
Code of Vermont Rules › Agency 06 - OFFICE OF THE ATTORNEY GENERAL › Sub-Agency 031 - CONSUMER PROTECTION DIVISION › Chapter 019 - RULE CF 119 - CHARITABLE SOLICITATIONS › Section 06 031 019 - RULE CF 119 - CHARITABLE SOLICITATIONS

Current through June, 2024
SUBJECT: CONSUMER FRAUD--CHARITABLE SOLICITATIONS ATTORNEY
				GENERAL CONSUMER PROTECTION ADOPTED PURSUANT TO
				9 V.S.A. §
										2479(c)
RULE CF 119
CHARITABLE SOLICITATIONS
Code of Vermont Rules › Agency 06 - OFFICE OF THE ATTORNEY GENERAL › Sub-Agency 031 - CONSUMER PROTECTION DIVISION › Chapter 020 - TOBACCO - QUARTERLY ESCROW DEPOSIT AND CERTIFICATION › Section 06 031 020 - TOBACCO - QUARTERLY ESCROW DEPOSIT AND CERTIFICATION

Current through June, 2024
T100 (Quarterly Escrow Payment and Certification)
SUBJECT: TOBACCO -- QUARTERLY ESCROW DEPOSIT AND
				CERTIFICATION
ATTORNEY GENERAL TOBACCO UNIT
ADOPTED PURSUANT TO
				33 V.S.A. SECTION
				1922
RULE T 100
Code of Vermont Rules › Agency 06 - OFFICE OF THE ATTORNEY GENERAL › Sub-Agency 031 - CONSUMER PROTECTION DIVISION › Chapter 022 - RULE CP 121 - LABELING OF FOOD PRODUCED WITH GENETIC ENGINEERING › Section 06 031 022 - RULE CP 121 - LABELING OF FOOD PRODUCED WITH GENETIC ENGINEERING

Current through June, 2024
Appendix A Sworn Statement Form
Certifying Food NOT Produced with Genetic Engineering
NAME OF MANUFACTURER OR PRODUCER:
				_____________________________________________
ADDRESS: ________________________________
CITY: __________________ STATE ____________
ZIP CODE: ________________
AGENT SIGNING ON BEHALF OF MANUFACTURER: _________
AGENT CONTACT PHONE NUMBER: ________
AGENT EMAIL: _____________________________
NAMEOFPRODUCT(S): _______________
UPC CODE, LOT NUMBER OR OTHER IDENTIFICATION NUMBER:
				_____________________
I, _______________________ , as the authorized agent of the
				Manufacturer/Producer listed above, hereby depose and state as follows:
The above named product(s) were made or grown from food or seed
				that has not been knowingly or intentionally produced with genetic engineering
				and has been segregated from and has not been knowingly or intentionally
				commingled with food that may have been produced with genetic
				engineering.
I declare or affirm, under penalty of perjury, that the above
				statement is true and correct to the best of my knowledge.
Agent Signature: ______________ Date: __________
Agent Printed Name: _____________
STATUTORY AUTHORITY: 2013, No. 120 (Adj. Sess.) §
				  3
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 000 - GENERAL › Chapter 001 - RULES FOR STATE MATCHING FUNDS UNDER THE FEDERAL PUBLIC ASSISTANCE PROGRAM › Section 10 000 001 - RULES FOR STATE MATCHING FUNDS UNDER THE FEDERAL PUBLIC ASSISTANCE PROGRAM

Current through June, 2024
Section
				1.1 Purpose
The purpose of this rule is to establish the criteria and
				  procedures by which to distribute the State share of funds to match federal
				  disaster relief under the Federal Emergency Management Agency's Public
				  Assistance Program. The Emergency Relief and Assistance Fund is established at
				  20 V.S.A. §
											45, along with the requirement for the
				  Secretary of Administration to establish by rule the criteria and procedures
				  for distribution of money from this fund.
The intent of the fund and this Rule is to render state
				  assistance more predictable, consistent and available, as well as to encourage
				  hazard mitigation strategies by municipalities and individuals to reduce
				  potential future damages from natural disasters.
Section 1.2 Definitions
1.2.1 Administration Plan: Vermont State
				Administration Plan for Public Assistance produced by the Department of Public
				Safety, Emergency Management Division, as amended from time to time.
1.2.2 ERAF: Emergency Relief and Assistance
				Fund established at
				20 V.S.A. §
											45.
1.2.3 FEMA: Federal Emergency Management
				Agency.
1.2.4 FEMA Regulations:
				Title 44 of the U.S. Code of Federal Regulations (44 R).
1.2.5 FEMA State Agreement: Agreement
				governing the administration of a federally declared disaster, signed by the
				FEMA Regional Director and by the Governor.
1.2.6 Grantee: the State of Vermont, as
				recipient of funds through Federal Public Assistance Program administered by
				FEMA.
1.2.7 Hazard Mitigation:
				Sustained action that reduces or eliminates long-term risk to people and
				property from natural hazards and their effects.
1.2.8 Subgrantee: A town, city , village,
				school district, municipal utility, or volunteer fire department meeting the
				requirements set out at 44 R § 206. 201(a), (k), and (1).
1.2.9 Stafford Act: The Robert T. Stafford
				Disaster Relief and Emergency Assistance Act (42 U.S.C. Chapter 68).
1.2.10 VANR: The Vermont Agency of Natural
				Resources.
1.2.11 VEM: Vermont
				Emergency Management.
1.2.12
				VTRANS: Vermont Agency of Transportation.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 000 - GENERAL › Chapter 002 - GENERAL RULE FOR EXECUTIVE BRANCH ADMINISTRATIVE HEARING OFFICERS › Section 10 000 002 - GENERAL RULE FOR EXECUTIVE BRANCH ADMINISTRATIVE HEARING OFFICERS

Current through June, 2024
This General Rule is intended to establish standards for
				  ethical conduct of hearing officers, and guidelines and oversight for
				  administrative hearing officers in the Executive Branch. It consists of a Code
				  of Conduct containing broad statements called Canons, specific rules set forth
				  in Sections under each Canon; and Agency Procedure Guidelines, Application, and
				  Terminology Sections. The text of the Canons and the Sections, including the
				  Application and Terminology Sections, is authoritative.
CODE FOR ADMINISTRATIVE HEARING OFFICERS
Preamble.
The Executive Branch administrative law system is based on
				  the principle that independent, fair, and competent hearing officers will
				  interpret and apply applicable laws consistent with American concepts of
				  justice. Intrinsic to all sections of this Code are the precepts that hearing
				  officers, individually and collectively, must respect and honor their office as
				  a public trust and strive to enhance and maintain confidence in the Executive
				  Branch administrative law system.
This Code is not intended as an exhaustive guide for the
				  conduct of hearing officers, but describes the standards of professionalism
				  that every hearing officer should strive to achieve. It does not supersede
				  state law, collective bargaining agreement, or performance expectations of
				  management, and should be applied consistent with constitutional requirements,
				  statutes, administrative rules and decisional law and in the context of all
				  relevant circumstances.
Except where modified, this Code follows the language of the
				  Model Code of Judicial Conduct for State Administrative Law Judges developed by
				  the National Association of Administrative
Law Judiciary.
Canon
				1 A Hearing Officer Shall Uphold the Integrity and Independence of
				the Administrative Hearing Process.
1-101. A
				hearing officer shall participate in establishing, maintaining and enforcing
				high standards of conduct and shall personally observe those standards of
				conduct so that the integrity and independence of the administrative hearing
				process will be preserved. The provisions of this Code should be construed and
				applied to further that objective.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 040 - PERSONNEL DEPARTMENT › Chapter 001 - EMPLOYMENT OF THE HANDICAPPED › Section 10 040 001 - EMPLOYMENT OF THE HANDICAPPED

Current through June, 2024
Section I WAIVER OF
				WRITTEN EXAMINATION FOR HANDICAPPED APPLICANTS NOT APPLYING FOR STATE
				EMPLOYMENT THROUGH THE EQUAL ACCESS PROGRAM (SECTION II)
A fully qualified handicapped applicant who meets the minimum
				  education and/or experience requirements for a position may request a waiver of
				  the required written examination for that position if he or she has a severe
				  disability (such as blindness, motor impairment, learning disability, or
				  deafness) which adversely affects the ability to score well on a written
				  examination but which may not affect the ability to perform on the job.
The Commissioner of Personnel may request documentation from
				  the Director of Vocational Rehabilitation indicating the extent of the
				  applicant's handicapping condition and supporting the waiver request. If a
				  waiver of written examination is granted, the applicant may be tested by means
				  of an interview panel or a rating of training and experience. A waiver of the
				  written examination is not an absolute waiver of the examination
				  process.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 040 - PERSONNEL DEPARTMENT › Chapter 002 - CERTIFICATION OF NAMES FROM A REGISTER › Section 10 040 002 - CERTIFICATION OF NAMES FROM A REGISTER

Current through June, 2024
Section 9.01
				Request for Certification
When a classified position becomes vacant or when a new
				  position is established and such position is to be filled by competitive
				  procedures, a request for certification shall be submitted to the Commissioner
				  on a prescribed form. Upon receipt of such request, the Commissioner will
				  certify from the appropriate register the names of available persons having the
				  three highest qualifying scores, provided that if there are fewer than five
				  available candidates in the top three qualifying scores, the next lower
				  qualifying score or scores shall be certified in order that an appointing
				  authority have a minimum of five candidates with scores to consider. If the
				  request is for an open-competitive certificate, the remaining candidates on the
				  register who are eligible for veterans' preference will be given such
				  preference as is authorized by law; if such an individual's score, with
				  preference added, is equivalent to or higher than the lowest qualifying score
				  certified, that person's name will be included on the hiring certificate. The
				  score shown on an open-competitive certificate will be the total of the
				  candidate's qualifying score and veterans' preference points, if any.
				  Candidates eligible for re-employment, transfer, demotion or restoration will
				  be certified without scores as appropriate.
9.011 An individual who has already been
				certified and is still under consideration for a particular vacancy will not be
				certified again on the same hiring certificate for the same vacancy.
9.012 A hiring certificate will expire thirty
				days following issuance unless extended by the Commissioner.
9.013 Each candidate who is interviewed
				subsequent to being certified on an open-competitive, State promotional or
				agency promotional certificate shall be notified promptly by the hiring agency
				when a decision is made regarding the position for which he was certified. The
				Commissioner may require a copy of each letter of notification to be filed with
				the Department of Personnel.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 050 - DEPARTMENT OF BUILDINGS AND GENERAL SERVICES › Chapter 001 - ADMINISTRATIVE RULES OF STATE BUILDING DIVISION › Section 10 050 001 - ADMINISTRATIVE RULES OF STATE BUILDING DIVISION

Current through June, 2024
Rule No.1
				Description of Organization
The functions and statutory authority of the State Buildings
				  Division are described in the outline of "Authority, Duties and
				  Responsibilities" as spelled out in Appendix (1) hereof.
Rule No.2 Definitions
The definitions set forth in
				  3 V.S.A. §
											801 are hereby adopted and made applicable to
				  these Rules.
Rule No.3
				Formal and Informal Proceedings
The following types of proceedings will be treated as formal
				  proceedings:
(a) Proceedings wherein
				the determination by the State Buildings Division is required to be made after
				an opportunity for hearing.
(b)
				Rule-making proceedings initiated by the State Buildings Division under Rule
				8(c) hereof.
All other petitions, applications, submissions, requests,
				  charges, etc. will be treated as informal proceedings.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 050 - DEPARTMENT OF BUILDINGS AND GENERAL SERVICES › Chapter 002 - POLICIES OF STATE BUILIDNG DIVISION › Section 10 050 002 - POLICIES OF STATE BUILIDNG DIVISION

Current through June, 2024
Section I
				Regulations Regarding Solicitors
1. No agent,
				peddler, salesman, solicitor or other person without appointment is permitted
				in an assigned deaprtmental area unless he has the express permission of the
				department or agency head whose employees occupy that area.
2. No agent, peddler, salesman, solicitor or
				other person not otherwise authorized is permitted in lobbies, hallways,
				cafeterias, conference or other areas common to all agencies, unless the
				activity involves the presentation of information to benefit a department, or
				departments, and the State Building Director so authorizes.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 050 - DEPARTMENT OF BUILDINGS AND GENERAL SERVICES › Chapter 004 - RULES FOR INDEXING OF LAND PLATS AND PLANS (A7.100) › Section 10 050 004 - RULES FOR INDEXING OF LAND PLATS AND PLANS (A7.100)

Current through June, 2024
When a town clerk has accepted a plat or a plan in
				  accordance with T.
				  27 V.S.A. §
										1403, he shall immediately endorse on the
				  face of the plat or plan the date and time of filing, as with any other
				  instrument. The town clerk shall assign to the plat or plan a number,
				  consecutive in the order of filing, which will henceforth serve as an
				  identification and a locator number.
The town clerk shall maintain in his office a separate index
				  book, card index or suitable visible or rotating adaption thereto, called "The
				  Index of Land Plats and Plans." Said index shall include: the location of the
				  land (map title); the date of compilation; the date of filing; assigned
				  location (Book, page); assigned plat or plan number; the name(s) of the record
				  owner(s) shown on the plat or plan as of the date of compilation. An
				  alphabetical entry shall be made under the name of each owner and a cross index
				  reference to all adjacent property owners, if shown, and of the map title, if
				  other than the owner.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 002 - ALLOCATION AND APPORTIONMENT OF VERMONT NET INCOME BY CORPORATIONS › Section 10 060 002 - ALLOCATION AND APPORTIONMENT OF VERMONT NET INCOME BY CORPORATIONS

Current through June, 2024
Section A.
				Computations of Vermont Apportionment Percentage.
(1) If the income of a taxable corporation is
				derived from any trade, business, or activity conducted entirely within this
				state, the Vermont net income of the corporation shall be apportioned to this
				state in full. If the income of a taxable corporation is derived from any
				trade, business, or activity conducted both within and without this state, the
				amount of the corporation's Vermont Net Income apportioned to this state shall
				be determined by the arithmetic average of the following factors:
(A) The average of the value of all real and
				tangible property owned or rented by the taxpayer within Vermont expressed as a
				percentage of all such property both within and without Vermont.
(B) The total wages, salaries or other
				personal service compensation paid during the taxable year to employees or
				agents within Vermont expressed as a percentage of such payments both within
				and without Vermont.
(C) The gross
				sales, receipts, or charges for services performed within Vermont expressed as
				a percentage of such sales or charges both within and without Vermont,
				double-weighted.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 003 - AMUSEMENT AND MUSIC MACHINES › Section 10 060 003 - AMUSEMENT AND MUSIC MACHINES

Current through June, 2024
Section 1.75011
				Definitions
The definitions set forth in this section apply to all
				  regulations issued under Chapter 201 of Title 32 of the Vermont Statutes
				  Annotated.
(a) "Operator": An Operator
				is an individual, corporation, partnership or other entity who either (1)
				maintains for use, or permits the use of, an Amusement Machine or a Music
				Machine on any place or premises occupied by him, or (2) operates a
				Concession.
(b) "Amusement
				Machine": An Amusement Machine is an amusement or gaming machine or device into
				which may be inserted money or other object for which money is paid and which
				may be operated by the player in attempting to make a score or reach a
				standard.
(c) "Music Machine": A
				Music Machine is a coin-operated machine, apparatus or device into which
				directly or by remote control boxes may be inserted money or other object for
				which money is paid, and from which musical, vocal or visional entertainment is
				emitted.
(d) "Concession": A
				Concession is an area set aside at a fair or carnival where Amusement Machines
				or Music Machines are placed in use.
(e) "Amusement Machine License": An Amusement
				Machine License is the license required of an Operator for the use of an
				Amusement Machine on a premises occupied by an Operator.
(f) "Music Machine License": A Music Machine
				License is the license required of an Operator for the use of a Machine on a
				premises occupied by an Operator.
(g) "Concession License": A Concession
				License is the license required of the Operator for the operation of a
				Concession.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 004 - CONFIDENTIALITY OF RECORDS › Section 10 060 004 - CONFIDENTIALITY OF RECORDS

Current through June, 2024
Section 1.31021
				General Policy
Records and files of the Vermont Department of Taxes are
				  confidential and shall not be available for public inspection, except as
				  provided by this regulation.
Section
				1.31022 Definitions
(a) "Person"
				shall include any individual, firm, corporation, or other entity.
(b) "Return" means any tax return,
				declaration of estimated tax, license application, report or similar document,
				including attachments, schedules and transmittals, filed with the Department of
				Taxes by any person or obtained by the Department of Taxes from any
				source.
(c) "Return information"
				includes a taxpayer's identity; address; whether or not a return was filed or
				required to be filed; the nature, source or amount of his income, payments,
				receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax
				liabilities, tax payments, deficiencies or over-assessments; and any other data
				furnished to or prepared or collected by the Vermont Department of Taxes with
				respect to any person.
(d) "Tax
				administration" includes the administration of the Department of Taxes and
				supervision of the execution and application of the laws administered by the
				Commissioner of Taxes; the development and administration of Vermont tax policy
				relating to such laws or any proposed amendment thereto; the assessment and
				collection of taxes and the enforcement of the provisions of such laws,
				including litigation.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 006 - CONSOLIDATED RETURNS BY CORPORATIONS › Section 10 060 006 - CONSOLIDATED RETURNS BY CORPORATIONS

Current through June, 2024
Section 58622 
				CONSOLIDATED RETURNS BY CORPORATIONS
(a) The
				Commissioner shall permit a taxable corporation to file a consolidated Vermont
				corporate income tax return as a member of an affiliated group if:
(1) the taxable corporation qualified for and
				used the privilege of filing a consolidated Federal income tax return for the
				same taxable year as a member of the same affiliated group; and if
(2) the taxable corporation can satisfy the
				Commissioner that filing a consolidated Vermont return will not result in a
				significant reduction of its Vermont corporate income tax liability.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 009 - EFFECTIVE DATE OF CHAPTER 152 OF TITLE 32 V.S.A › Section 10 060 009 - EFFECTIVE DATE OF CHAPTER 152 OF TITLE 32 V.S.A

Current through June, 2024
Section 5813
				EFFECTIVE DATE OF CHAPTER 15 OF TITLE 3 V.S.A
(a) Chapter 152 of Title V.S.A. was enacted
				into law, as 1966 Public Acts No. 61. on March 19, 1966. The new statute become
				effective as of January 1, 1966. Chapter 152 supersedes, as hereinafter set
				forth, the personal income tax and corporate franchise tax provisions of
				Chapters 151, 153, 155 and 157 of Title 32 V.S.A.
(b) Execpt as provided in paragraph (c) of
				this Regulation, Chapter 152 now governs, with respect to all taxable years
				beginning after December 31, 1965, the taxation of individuals, trusts,
				estates, and corporations; the withholding of taxes by employers; estimations
				of non-withheld income tax; the filing of returns; and the payment of taxes.
				Whatever the taxable year involved, Chapter 152 now governs notices of
				deficiences; assessments of penalties and interest, petitions for refunds,
				appeals, and actions or proceedings for enforcement and collection, insofar as
				such notices, assessments, petitions, appeals, actions or proceedings are
				commenced subsequent to March 19, 1966.
(c) Notwithstanding paragraph (b) of this
				Regulation, Chapters 153, 155 and 157 remain in effect with respect to the
				imposition of franchise taxes upon, and to the payment and return of such taxes
				by, corporations for all "privilege" years beginning prior to January 1, 1967.
				Statutory Authority: 32 V.S.A. Chapter 152
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 010 - EXEMPTION FOR MILITARY PAY FOR FULL-TIME ACTIVE DUTY WITH THE ARMED SERVICES › Section 10 060 010 - EXEMPTION FOR MILITARY PAY FOR FULL-TIME ACTIVE DUTY WITH THE ARMED SERVICES

Current through June, 2024
Section 15823(2) 1 EXEMPTION FOR MILITARY PAY FOR FULL-TIME
				  ACTIVE DUTY WITH THE ARMED SERVICES
(a)
				Definitions "Full-time active duty" shall mean full-time active duty in the
				active military service of the United States. The term does not include "annual
				training", "inactive duty for training," or any other period of training duty
				of less than fifteen (15) consecutive days.
"Armed Service" shall mean that Army, Navy, Air Force, Marine
				  Corps, and Coast Guard (and components thereof, including the reserve
				  components), the Vermont Army National Guard, and Vermont Air National
				  Guard.
(b) Effective dates
				- The definition of "full-time active duty" shall be effective for tax years
				commencing on and after January 1, 1981. The definition of "armed service"
				shall be effective for tax years commencing on and after January 1, 1980.
ECONOMIC IMPACT STATEMENT
Reserve members of the armed services will be required to pay
				  Vermont Income taxes totaling approximately $ 100,000 annually on their pay for
				  weekend drill and summer camp training. Under prior department practice all
				  reservists' pay was permitted exemption.
Previously all National Guard pay was taxable. Under the
				  adopted regulation Guard pay, other than for weekend drill and summer camp
				  training, will be exempt. The loss in tax revenues from this exemption is
				  approximately $ 15,000 annually.
The net revenue impact is an annual increase in income tax
				  revenues of approximately $ 85,000.
There are no realistic alternatives to this action. We
				  believe the adopted regulation reflects the legislative intent of the statutory
				  exemption.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 011 - EXTENSION OF TIME FOR FILING CORPORATE RETURNS › Section 10 060 011 - EXTENSION OF TIME FOR FILING CORPORATE RETURNS

Current through June, 2024
Section 58682
				EXTENSION OF TIME FOR FILING CORPORATE RETURN
(a) When Federal Extension Allowed Without
				Application - Whenever a corporation in good standing with the Vermont
				Department of Taxes, without application, qualifies for and uses a Federal
				extension of time for filing its U.S. corporation income tax return in any
				year, a similar extension of time shall automatically be allowed for filing its
				Vermont corporate income tax return in that year. A corporation which uses this
				Vermont extension must attach to its Vermont return a copy of the statement
				required to be attached to its Federal return showing that it qualified for the
				Federal extension in that year.
(b)
				When Federal Extension Granted Upon Application - Whenever a corporation in
				good standing with the Vermont Department of Taxes, upon application, is
				granted a Federal extension for filing its U.S. income tax return, such
				extension shall not affect the date upon which the corporation's Vermont income
				tax return is required to be filed unless:
(1)
				a copy of the corporation's Federal Form 7004, "Application for Automatic
				Extension of Time to File U.S. Corporation Income Tax Return;" or
(2) a copy of any other Federal extension
				granted by the Internal Revenue Service is filed at the main office of the
				Vermont Department of Taxes on or before the date the U.S. Income Tax Return is
				required to be filed for that year (without regard to any extension of time for
				filing that Return), together with the payment of an estimated amount of tax
				which shall not be less than would be required as the first installment under
				Section 5872.
Whenever a Federal Form 7004 or a copy of a Federal extension
				  is so filed and the required tax payment made, the corporation shall be granted
				  an automatic extension for the filing of its Vermont corporate income tax
				  return until such time as the Federal extension expires or is otherwise
				  terminated.
(c)
				When No Federal Extension Allowed or Granted - The Commissioner may, for good
				cause shown, grant to a corporation a reasonable extension of time for the
				filing of its Vermont corporate income tax return, in spite of the fact that no
				comparable Federal extension has been allowed or granted. Adopted, June 17,
				1976
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 012 - EXTENSION OF TIME FOR FILING INDIVIDUAL RETURNS › Section 10 060 012 - EXTENSION OF TIME FOR FILING INDIVIDUAL RETURNS

Current through June, 2024
Section 58681
				EXTENSION OF TIME FOR FILING INDIVIDUAL RETURN
(a) When Federal Extension Allowed Without
				Application - Whenever an individual, without application, qualifies for and
				uses a Federal extension of time for filing his U.S. income tax return in any
				year, a similar extension of time shall automatically be allowed for filing his
				Vermont income tax return in that year. An individual who uses this Vermont
				extension must attach to his Vermont return a copy of the statement required to
				be attached to his Federal return showing that he qualified for the Federal
				extension in that year.
(b) When
				Federal Extension Granted Upon Application - Whenever an individual, upon
				application, is granted a Federal extension for filing his U.S. income tax
				return, such extension shall not affect the date upon which the individual's
				Vermont income tax return is required to be filed unless a copy of the Federal
				extension granted by the Internal Revenue Service is filed at the main office
				of the Vermont Department of Taxes on or before the date the U.S. income tax
				return is required to be filed for that year (without regard to any extension
				of time for filing that return). Whenever a copy of a Federal extension is so
				filed, that individual shall be granted an automatic extension for the filing
				of his Vermont income tax return until such time as the Federal extension
				expires or is otherwise terminated:
Provided, however, that when the Commissioner is satisfied
				  that the individual's Vermont income tax liability has not been fully
				  discharged by withholding or installment payments, he may, as a condition to
				  the granting of a Vermont extension, require the payment of the amount which in
				  his opinion is necessary to discharge fully the individual's Vermont income tax
				  liability.
(c) When No
				Federal Extension Allowed or Granted - The Commissioner may for good cause
				shown, grant to an individual a reasonable extension of time for the filing of
				his Vermont income tax return, in spite of the fact that no comparable Federal
				extension has been allowed or granted.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 013 - FEE FOR FAILURE TO FILE A RETURN › Section 10 060 013 - FEE FOR FAILURE TO FILE A RETURN

Current through June, 2024
Section 5869 FEE
				FOR FAILURE TO FILE A RETURN
Notwithstanding the provisions of 1966 Public Acts No. 61,
				  and Reg. 5813-2 issued under the authority of
				  32 V.S.A. §
											5813, the provisions of
				  32 V.S.A. §
											5869, (which provide for a late filing fee in
				  the event of a failure to file a return at the time prescribed) shall not apply
				  with respect to any failure to file when due any Vermont Income or Withholding
				  Tax return or Vermont Franchise Tax return for a taxable year ending on or
				  prior to March 19, 1966, (the date of passage of 1966 Public Acts No. 61), and
				  the relevant provisions of § 5907 of Chapter 153 of Title 32 V.S.A. and
				  § 6064 of Chapter 155 of Title 32 V.S.A. shall apply with respect to any
				  failure to file such a return; provided, however, that a late filing fee may be
				  imposed under
				  32 V.S.A. §
											5869 upon such an individual, trust, estate
				  or corporation in the event such return is filed only after notification of
				  such failure from the commissioner under
				  32 V.S.A. §
											5863, but such fee shall be imposed only for
				  the period April 1, 1966 to the date of filing of such return.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 014 - FORM OF VERMONT CORPORATE INCOME TAX RETURN › Section 10 060 014 - FORM OF VERMONT CORPORATE INCOME TAX RETURN

Current through June, 2024
Section 5862.1 FORM
				OF VERMONT CORPORATE INCOME TAX RETURN
(a)
				Vermont Return, Form 104 - The former Vermont corporation franchise tax return
				was a virtual facsimile of the Federal corporation income tax return, Form
				1120. For the purpose of simplicity, the Vermont corporate income tax return,
				Form 104, has been revised to a single sheet, two-page form. The face of the
				Vermont return provides for the computation of the Vermont tax beginning with
				the federal taxable income brought forward from the Federal return. The reverse
				of the Vermont return is a schedule for the allocation of receipts, salaries
				and property, providing for the computation of the Vermont allocation
				percentage for those taxpayers eligible to use it.
(b) Federal Return, Form 1120 or 1120-S - The
				Vermont return, Form 104, must be accompanied by a legible copy of the U.S.
				corporation income tax return, Form 1120 (or in the case of a "tax-option"
				corporation, Form 1120-S), together with all supporting schedules for the same
				taxable period. The Federal return and schedules form an integral part of the
				Vermont return. Failure to file any such part constitutes failure to file a
				Vermont corporate income tax return. Adopted, November 1, 1967
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 016 - VERMONT INCOME TAX OF NONRESIDENT SHAREHOLDERS OF SMALL BUSINESS › Section 10 060 016 - VERMONT INCOME TAX OF NONRESIDENT SHAREHOLDERS OF SMALL BUSINESS

Current through June, 2024
Section
				58231 VERMONT INCOME OF NONRESIDENT SHAREHOLDERS OF SMALL BUSINESS
				CORPORATIONS
Some question has arisen in regard to the taxability of
				  dividends and undistributed income and gains enjoyed by nonresident
				  shareholders of small business corporations, qualified as such under the laws
				  of the United States. Such dividends, income and gains are, of course, included
				  in full as Vermont income of resident shareholders under
				  32
				  V.S.A. §
											5823(a).
For the avoidance of doubt, dividends, and undistributed
				  income and gains of small business corporations are treated under
				  32
				  V.S.A. §
											5823(b)(4) as
				  income derived from a business, trade, occupation or profession of nonresident
				  shareholders to the extent that the business, trade, occupation or profession
				  is carried on within Vermont.
The purpose of this regulation is to clarify the intent of
				  the legislature that the Vermont personal and corporate income taxes conform
				  with the United States Internal Revenue Code, and that residents and
				  nonresidents be treated on an equitable basis under the Vermont tax
				  laws.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 017 - VERMONT INCOME TAX REGULATION › Section 10 060 017 - VERMONT INCOME TAX REGULATION

Current through June, 2024
Section 58131
				APPLICABILITY OF OUTSTANDING INCOME AND FRANCHISE TAX REGULATIONS; PROCEDURE
				ADOPTED WITH RESPECT TO FORTHCOMING INCOME TAX REGULATIONS
(a) Applicability of Outstanding Regulations
				- No Regulation adopted by a Commissioner of Taxes under the authority of 32
				V.S.A. § 6003 prior to January 1, 1966, shall apply with respect to
				matters governed by, or interpret or implement, the provisions of Chapter 152
				of Title 32.
(b) Procedure for
				Forthcoming Regulations - Any Regulation adopted by a Commissioner of Taxes
				under the authority of
				32 V.S.A. §
											5813 (effective January 1, 1966) governing
				the individual and corporate income tax provisions of Chapter 152 of Title 32
				V.S.A. (1966 Public Acts No. 61) will be numbered by reference to the section
				of Chapter 152 to which such Regulation applies. Such regulation will also be
				numbered serially to insure that taxpayers refer to the latest Regulation, if
				more than one have been adopted, applying to a single section. An example is as
				follows: "Reg. 5833(a) -1": regulation governing Section 5833(a) of Chapter
				152, 32 V.S.A., which is the first Regulation adopted applying to that section.
Income Tax Regulations of general applicability will be
				  numbered by reference to
				  32 V.S.A. §
												5813, the section authorizing the
				  Commissioner to adopt income tax Regulations governing Chapter 152. Adopted,
				  March 31, 1966
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 018 - INCOME TAX CREDIT FOR RENEWABLE ENERGY RESOURCES › Section 10 060 018 - INCOME TAX CREDIT FOR RENEWABLE ENERGY RESOURCES

Current through June, 2024
Section 1.5921
				DEFINITIONS
1.59211 "Qualifying Costs" shall
				mean amounts actually paid (or, in the case of a taxpayer who uses the accrual
				method of accounting for tax purposes, amounts actually incurred) for the
				purchase and installation of equipment forming all or part of the renewable
				energy system.
(a) "Qualifying Costs" shall
				include amounts paid for the purchase and installation of the principal
				components of such system, but shall not include costs of ordinary
				architectural components such as insulation, skylights, drapes or
				windows.
(b) "Qualifying Costs"
				shall not include any allowance for labor performed by the taxpayer.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 019 - JOINT FILINGS OF MARRIED COUPLES › Section 10 060 019 - JOINT FILINGS OF MARRIED COUPLES

Current through June, 2024
Section 5861(C).2 JOINT FILINGS OF MARRIED COUPLES
32 V.S.A.
				  5861(c) as amended permits
				  joint filing of Vermont income tax returns, if such returns are permissable
				  under the laws of the United States.
Therefore, beginning with returns filed for the taxable year
				  1968, a married couple whether resident or nonresident may file joint or
				  separate Vermont income tax returns as permitted under the laws of the United
				  States, irrespective of the joint or separate filings made of their U.S. Income
				  tax return.
When a separate or joint return is filed with the State of
				  Vermont which differs from the election made by the taxpayers in filing their
				  federal income tax return covering the same taxable period, a copy of the
				  computation for federal income tax purposes should accompany their Vermont tax
				  return. This computation should be based on what the federal computation would
				  have been had the federal election been the same as the state election.
				  Whenever possible the computation should be made on actual federal tax
				  forms.
The rules and regulations under the laws of the United States
				  applicable to Income, exemptions and deductions for the computation of this
				  mock federal return will apply.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 020 - LAND GAINS TAX › Section 10 060 020 - LAND GAINS TAX

Current through June, 2024
Section 1.10001 TAX IMPOSED
(General: Treatment of the Land Gains Tax for Federal Income
				  Tax Purposes)
1.100011 Regulatory
				Authority
These regulations are promulgated pursuant to Section
				  10009(a)
				  of Title 32, Vermont Statutes Annotated.
1.100012 Tax as Selling Expense
The Land Gains Tax itself is a transfer tax for the purpose
				  of the Federal Income Tax and is therefore a selling expense. Thus, in
				  determining Federal Income Tax the Land Gains Tax will be a deduction against
				  ordinary income or will reduce amount realized depending on whether the seller
				  is in the business of selling land, an investor in land or whether he is in
				  some other category. However, in determining the amount of gain for the purpose
				  of the Land Gains Tax, this tax itself cannot reduce the amount
				  realized.
1.10004(a)1
				Transfers not Subject to the Tax
Transfers not subject to the tax include gifts, transfers by
				  reason of death, distributions (as opposed to sales or satisfaction of a cash
				  legacy with land) from estates, transfers merely to correct deeds, and straw
				  transfers where there is no consideration because, while there is a transfer of
				  title, there is no consideration. In these cases, there is no requirement that
				  any forms be filed under the Land Gains Tax or that any withholding be made by
				  the buyer or that any tax be paid by the seller. However, the Property Transfer
				  Tax Return should indicate the type of transaction in cases where property so
				  transferred has been held less than six years by the transferor.
1.10004(a)2 Leases
Leases are not subject to the Land Gains Tax. However, a 99
				  year or longer lease will be treated as a transfer of fee interest, as will
				  perpetual leases, and will be subject to the Land Gains Tax.
1.10004(a)3 Mineral, Timber, and Flowage
				Rights
A sale of mineral rights or timber rights for a limited
				  period of time is not a transaction which is subject to this tax. However, the
				  sale of flowage rights is subject to this tax.
1.10004(a)4 Gravel, Soil, Cut Timber
Sales of gravel, soil, cut timber, and similar items are not
				  subject to this tax.
1.10004(a)5 Governmental Sales
Sales by the United States or its instrumentalities are not
				  subject to this tax; however, sales by the State of Vermont and its
				  instrumentalities are subject to the tax.
1.10004(a)6 Partition
In the case where common owners are simply receiving a
				  specific area quantity portion of property for no consideration through
				  partition, such a transfer is not subject to this
				  tax.
Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 021 - LITTER LEVY REGULATIONS › Section 10 060 021 - LITTER LEVY REGULATIONS

Current through June, 2024
Section 10.11710 General
(a) The regulations are promulgated pursuant
				to Title
				10
				V.S.A. §
											1172(b).
(b) "Commissioner" means the Vermont
				Commissioner of Taxes unless specifically designated otherwise.
(c) "Tax" means the levy imposed by Chapter
				36 of Title 10, V.S.A.
(d) If the
				taxability of a particular item or concern is not clear, a ruling should be
				requested in writing from the Department of Taxes, Container Tax Section,
				Montpelier, Vermont 05602.