Vermont Statutes Annotated — Title 32 (Taxation and Finance)

1,317 sections.

1-1 Fiscal year and biennial period
1-2 F.H.A. securities as collateral
1-3 Change in fiscal quarters authorized
1-4 Repealed. 1971, No. 260 (Adj. Sess.), § 29(b)
1-5 Acceptance of grants
1-6 Indirect costs
3-101 Communications to Governor and Assembly
3-102 Embezzlements
3-103 Account with successor
3-104 Balance due retiring Treasurer
3-105 Settlement upon death of Treasurer
3-106 Penalty for refusal to settle
3-107 Books and records delivered to successor
3-108 Repealed. 1999, No. 71 (Adj. Sess.), § 1
3-109 Solicitations and contributions prohibited
3-110 Reports
3-111 Financial Literacy Trust Fund
3-131 Composition
3-132 Chair and Secretary
3-133 Duties
3-134 Insurance Reserve Fund
3-135 Use of Fund
3-136 3-136
3-161 Oath
3-162 Repealed. 1959, No. 328 (Adj. Sess.), §§ 17, 35(f)
3-163 Duties of the Auditor of Accounts
3-164 Certified copies
3-165 Repealed. 1961, No. 40, § 2
3-166 Payments to towns; returns by Commissioner of Finance and Management
3-167 Records to be available for audit
3-168 Single Audit Revolving Fund
3-181 Repealed. 1987, No. 243 (Adj. Sess.), § 52(1), eff. June 13, 1988
3-182 Duties of Commissioner
3-183 Financial and Human Resource Information Internal Service Fund
3-184 3-184
3-201 Repealed. 1987, No. 243 (Adj. Sess.), § 55, eff. June 13, 1988
3-202 Duties of Commissioner
3-203 Repealed. 2009, No. 135 (Adj. Sess.), § 26(15)
3-215 Repealed
5-301 Department estimate and statement
5-302 Tabulation of estimates and statements
5-303 Delivery of estimates and statements when no Governor elected by popular vote
5-304 Preparation of budget
5-305 Power to revise estimates
5-305a Official State revenue estimate
5-305b Education property tax increment; Emergency Board estimate
5-306 Budget report
5-306a Purpose of the State budget
5-307 Form of budget
5-308 General Fund Budget Stabilization Reserve; creation and purpose
5-308a Transportation Fund Budget Stabilization Reserve; creation and purpose
5-308b Human Services Caseload Reserve
5-308c General Fund and Transportation Fund Balance Reserves
5-308d Repealed. 2011, No. 162 (Adj. Sess.), § D.103.1(c)
5-308e 27/53 Reserve
5-309 Capital budget report
5-310 Form of annual capital budget and 10-year capital program plan
5-311 Retirement funds integrity report
5-311a Public retirement benefits; unfunded liability; findings; purpose; intent
5-312 Tax expenditure report
5-313 Repealed. 2009, No. 19, § 4
5-314 Grant report
5-315 Repealed. 2019, No. 49, § 12, eff. June 10, 2019
7-401 Accounts
7-402 Receipts
7-403 Repealed. 1959, No. 328 (Adj. Sess.), § 35(g)
7-404 Returned payments; penalty
7-431 Depositories of State funds
7-432 Management of invested State money
7-433 Investments of State money
7-434 Investment of certain funds
7-435 General Fund
7-435a Tobacco Litigation Settlement Fund
7-436 Interfund borrowing
7-461 Disbursements on Commissioner’s warrants
7-462 Appropriation required
7-463 Itemized bills with vouchers required
7-464 Itemized statements and receipts required
7-465 Only lawful claims allowed; warrants
7-466 Requisitions
7-467 Accounts with Superior Court clerks
7-468 Repealed. 1959, No. 328 (Adj. Sess.), § 35(h)
7-469 Requisition for court expenses
7-470 Repealed. 2005, No. 93 (Adj. Sess.), § 85, eff. March 3, 2006
7-471 Repealed. 1959, No. 328 (Adj. Sess.), § 35(h)
7-472 7-472
7-474 Repealed. 1991, No. 257 (Adj. Sess.), § 9
7-475 Disasters on State properties
7-476 Rebate of income earned from investment or reinvestment of bond proceeds to the U.S. Treasury Department
7-501 Repealed. 1997, No. 147 (Adj. Sess.), § 261b
7-502 Monies to be paid over without deduction
7-503 Payment of monies into Treasury
7-504 Fines paid to Superior Court clerk
7-505 Repealed. 2009, No. 33, § 83(m)(3)
7-506 Failure of Superior Court clerk to pay over
7-507 Repealed. 2003, No. 122 (Adj. Sess.), § 294a
7-508 Receipts given by State officers
7-509 Overpayment; refund
7-509a Judiciary overpayment; refund
7-510 Appropriation; federal funds; Public Service Department receipts
7-511 Excess receipts
7-521 7-521
7-526 7-526
7-541 Collection of fines and costs
7-542 Payment to Treasurer
7-543 Repealed. 2009, No. 33, § 83(m)(4)
7-544 Judge may pay witnesses
7-561 Repealed. 2009, No. 33, § 83(m)(5)
7-581 Unclaimed costs to revert to State
7-582 Sale of meals; revolving fund
7-583 Credit card payments
7-584 Vermont Clean Water Affinity Card Program
7-585 Definitions
7-586 Application
7-587 Special funds; creation and termination
7-588 Special funds; organization and management
7-589 Repealed. 1997, No. 59, § 83(1), eff. June 30, 1997
7-590 Repealed. 1997, No. 59, § 83(2), eff. June 30, 1997
7-601 Statement of purpose
7-602 Definitions
7-603 Fee creation, amount, and adjustment of amount
7-604 Repealed. 2019, No. 59, § 38, as amended by 2021, No. 184 (Adj. Sess.), § 57, eff. July 1, 2025
7-605 Consolidated Executive Branch annual fee report and request
7-605a Consolidated Judicial Branch fee report and request
7-606 Legislative fee review process; fee bill
7-611 Consolidated town fee report and request
7-621 Statement of purpose
7-622 Definitions
7-623 Forfeiture of public employee retirement benefits
7-624 Venue, procedure, and appeals
7-625 Return of contributions; exemptions; qualified domestic relations orders
7-626 Application; collective bargaining agreements
7-630 Definitions
7-631 Prohibition; penalties
7-632 Civil actions for false claims
7-633 Rights of the parties to qui tam actions
7-634 Alternate remedies available to determine civil penalty
7-635 Payments to relators; limitations
7-636 Certain actions barred
7-637 Awards of costs and attorney’s fees against relators; liability
7-638 Relief from retaliatory actions
7-639 Limitation of actions; final judgments in criminal proceedings
7-640 Preponderance of the evidence standard
7-641 Remedies under other laws; legislative construction
7-642 Civil investigative demands
9-701 General appropriation bill
9-701a Capital construction bill
9-702 Exceeding budget
9-703 Unexpended appropriations
9-704 Interim budget and appropriation adjustments
9-704a Execution of the laws relating to appropriations
9-705 Allotment of appropriations
9-706 Transfer of appropriations
9-707 9-707
9-710 Payment of State agency fees
9-711 Approval of debt
11-801 Independent audit authorized
11-802 Repealed. 1969, No. 219 (Adj. Sess.), § 4, eff. March 27, 1970
11-803 Repealed. 1987, No. 243 (Adj. Sess.), § 63, eff. June 13, 1988
11-804 Repealed. 1977, No. 146 (Adj. Sess.), § 6
11-805 County accounts to be specific
11-806 Audit where prisoner is bound over
11-807 Audit of sheriff’s accounts
11-808 Repealed. 1993, No. 227 (Adj. Sess.), § 21
11-809 Auditing of court clerk accounts and of Probate Court judges
13-901 Borrowing money
13-902 Authorization to borrow money
13-931 Repealed. 1997, No. 156 (Adj. Sess.), § 48, eff. April 29, 1998
13-932 Claims against the State
13-932a Administrative reimbursement for property damages
13-933 Hearing
13-934 Repealed. 1997, No. 156 (Adj. Sess.), § 48, eff. April 29, 1998
13-935 Payment of claims
13-951 Applicability
13-951a Debt service funds
13-952 Denominations; how issued
13-953 Sales, record
13-954 Proceeds
13-955 Anticipation of proceeds
13-956 Time available
13-957 Consolidation
13-958 Expiration of office
13-959 Repealed. 1989, No. 52, § 17(a), eff. May 17, 1989
13-960 Issuance of bonds
13-961 Refunding bonds
13-962 Private use compliance, notice, and approval
13-971 Repealed. 1966, No. 32, § 3
13-972 Transportation Infrastructure Bonds
13-973 Issuance of bonds
13-974 Security documents
13-975 Proceeds
13-975a Authority of Treasurer
13-975b Debt service appropriations
13-976 Anticipation of proceeds
13-977 Refunding bonds
13-978 Pledge
13-979 Authorities
13-980 Authority to issue Transportation Infrastructure Bonds
13-981 Form of bonds or notes
13-982 Transfer agent
13-983 Confidential registry
13-984 Additional powers
13-985 Application
13-991 Definitions
13-992 Allocation; authority
13-993 Public approval, out-of-state issuers
13-994 Recommendation regarding private bond volume cap
13-995 Agreements for the exemption of interest
13-996 Delegation authorized
13-997 State covenant
13-998 Loans and grants
13-999 Interest remittance and payments
13-1000 Affordable amount of general obligation bond authorization
13-1001 Capital Debt Affordability Advisory Committee
13-1001a Reports
13-1001b Cash Fund for Capital and Essential Investments
15-1001 Repealed. 1965, No. 125, § 23, eff. July 2, 1965
15-1002 Salary of Governor-Elect
15-1003 State officers
15-1004 Repealed. 1965, No. 125, § 23, eff. July 2, 1965
15-1005 Repealed. 1985, No. 225 (Adj. Sess.), § 21
15-1006 Executive clerk and Executive messenger
15-1007 Lieutenant Governor
15-1008 Repealed. 1985, No. 225 (Adj. Sess.), § 21
15-1009 Repealed. 1961, No. 285, § 5, eff. Aug. 1, 1961
15-1010 Members of certain boards
15-1011 Repealed. 1971, No. 191 (Adj. Sess.), § 16
15-1012 Public Utility Commission
15-1013 15-1013
15-1015 15-1015
15-1018 Chair and Executive Secretary of Transportation Board
15-1019 Repealed. 1971, No. 191 (Adj. Sess.), § 16
15-1020 Salary adjustment; approval of Governor
15-1051 Speaker of the House and President Pro Tempore of the Senate; compensation and expense reimbursement
15-1052 Members of the General Assembly; compensation and expense reimbursement
15-1053 Officers of the General Assembly
15-1053a Legislative pages
15-1054 Repealed. 1965, No. 81, § 11, eff. July 1, 1965
15-1055 15-1055
15-1058 Repealed. 1963, No. 129, § 2, eff. April 3, 1963
15-1059 Repealed. 2009, No. 33, § 83(m)(6)
15-1060 Repealed. 1997, No. 150 (Adj. Sess.), § 22
15-1061 Journals of the General Assembly
15-1063 Repealed. 1979, No. 59, § 31(b)
15-1101 Board of Medical Practice
15-1102 15-1102
15-1109 Expenses for Board members
15-1110 Repealed. 1987, No. 243 (Adj. Sess.), § 66, eff. June 13, 1988
15-1111 Exemption from licensing renewal fees; persons 80 years of age or older
15-1141 Assistant judges
15-1142 Probate judges
15-1143 Compensation of appointees
15-1144 Repealed. 2009, No. 154 (Adj. Sess.), § 201, effective February 1, 2011
15-1145 Illegal fees
15-1146 Repealed. 2009, No. 154 (Adj. Sess.), § 238
15-1147 Courtroom expenses
15-1181 Repealed. 2009, No. 154 (Adj. Sess.), § 238
15-1181a Passport fees; retention by clerk
15-1182 Sheriffs
15-1183 State’s attorneys
15-1183a Repealed. 1971, No. 260 (Adj. Sess.), § 37
15-1184 Repealed. 1973, No. 266 (Adj. Sess.), § 27, eff. April 16, 1974
15-1185 Office expenses
15-1221 Electors of President and Vice President
15-1222 Repealed. 1961, No. 283, § 3, eff. Aug. 1, 1961
15-1223 Repealed. 2017, No. 93 (Adj. Sess.), § 24
15-1224 Town clerks
15-1225 Town road commissioner
15-1226 Repealed. 1989, No. 200 (Adj. Sess.), § 7
15-1227 Appraisers for unorganized towns and gores
15-1228 Repealed. 2017, No. 98 (Adj. Sess.), § 4, eff. April 11, 2018
15-1229 Supervisors for unorganized towns and gores
15-1261 Personal expenses when away from home
15-1262 Repealed. 1967, No. 148, § 2
15-1263 Repealed. 1959, No. 161, § 2, eff. July 1, 1960
15-1264 15-1264
15-1266 Clerical assistance
15-1267 Mileage; reimbursement
15-1271 Fair notice
15-1281 Adjustments to compensation and benefits of Executive and Judicial Branch employees
15-1282 Officer compensation; voluntary decrease
17-1401 Disposition of fees
17-1402 Receipt for fees
17-1403 Justices to make rules for fees
17-1404 Justices and judges not to receive special fees
17-1405 Names—Typewritten
17-1406 Illegible
17-1407 Costs to be borne by the State
17-1408 Guardians ad litem; expense reimbursement
17-1431 Fees in Supreme and Superior Courts
17-1432 Repealed. 1989, No. 221 (Adj. Sess.), § 21(b)
17-1433 Exemption of State from payment of fees
17-1434 Probate cases
17-1434a Repealed by its own terms
17-1435 Repealed. 1981, No. 33, § 3
17-1436 Repealed. 2017, No. 160 (Adj. Sess.), § 5(4)
17-1471 Taxation of costs
17-1472 Plaintiff’s travel
17-1473 Repealed. 1969, No. 131, § 36, eff. April 23, 1969
17-1474 Repealed. 2009, No. 154 (Adj. Sess.), § 238, effective June 3, 2010
17-1475 Repealed. 1969, No. 131, § 36, eff. April 23, 1969
17-1476 Repealed. 1977, No. 190 (Adj. Sess.)
17-1511 Grand and petit jurors in Superior Court
17-1512 When per diem allowed
17-1513 Excused jurors
17-1514 Board and lodging of jurors
17-1515 Repealed. 1987, No. 222 (Adj. Sess.), § 2
17-1516 17-1516
17-1518 Repealed. 2017, No. 93 (Adj. Sess.), § 25
17-1519 Repealed. 2017, No. 93 (Adj. Sess.), § 26
17-1551 Attendance fees
17-1552 Criminal causes
17-1553 Witness certificates for bill of costs
17-1554 17-1554
17-1556 Witnesses before General Assembly
17-1557 Payment
17-1558 Repealed. 2010, No. 154 (Adj; Sess.), § 238, effective February 1, 2011
17-1559 Compensation of law enforcement officers for attendance at proceedings
17-1591 Sheriffs and other officers
17-1592 Repealed. 1993, No. 227 (Adj. Sess.), § 21
17-1593 Service outside the State
17-1594 Repealed. 1991, No. 257 (Adj. Sess.), § 9
17-1595 Mileage in criminal causes
17-1596 Fees forbidden
17-1597 Returns
17-1631 Trustees’ fees
17-1632 Costs allowed trustee
17-1633 Appraisers of attached or replevied property
17-1634 Repealed. 2021, No. 105 (Adj. Sess.), § 491, eff. July 1, 2022
17-1635 Repealed. 1959, No. 328 (Adj. Sess.), § 35(j)
17-1636 Repealed. 1967, No. 345 (Adj. Sess.), § 32, eff. April 1, 1969
17-1637 Commissioners of jail delivery
17-1671 Town clerk
17-1672 Town treasurer’s fee for receiving taxes
17-1673 Repealed. 1979, No. 177 (Adj. Sess.), § 3
17-1674 Delinquent tax commission and collection costs
17-1675 Fence viewers
17-1676 Inspector of lumber, shingles, and wood
17-1677 Weigher of coal
17-1678 Impounders and poundkeepers
17-1679 Persons taking up estrays
17-1680 Tree warden
17-1681 Building inspector
17-1711 County clerks
17-1712 Town clerks
17-1713 Repealed. 1975, No. 16, § 1, eff. March 21, 1975
17-1714 Burial certificates
17-1715 Vital records search; copies search
17-1751 Fees when not otherwise provided
17-1752 Tax appeals
17-1753 Inquests
17-1754 Entry and detainer
17-1755 Travel expenses in causes tried before auditors, etc
17-1756 17-1756
17-1758 Masters, auditors, referees, and commissioners
17-1759 Repealed. 2017, No. 160 (Adj. Sess.), § 5(5)
17-1760 Fees of county clerks for index of deeds and index of records
17-1761 Supervisors of unorganized towns and gores
17-1762 Miscellaneous fees
17-1763 Stenographic services; transcripts
101-3001 Taxation
101-3002 Taxable property construed
101-3003 Commissioner
101-3004 Sunday; time extended
101-3005 Temporary removal
101-3006 Actions against nonresidents
101-3007 Director
103-3101 Powers and duties of Commissioner
103-3102 Confidentiality of tax records
103-3103 103-3103
103-3106 103-3106
103-3108 Establishment of interest rate
103-3109 Sheriffs and collection agencies; contracts for the collection of taxes; the use of bank or credit cards for the payment of delinquent taxes
103-3109a Repealed. 2003, No. 70 (Adj. Sess.), § 32, eff. March 1, 2004
103-3110 Payments accepted by the Commissioner
103-3111 Internal Revenue Service charges
103-3112 Allocation of payments
103-3113 Requirement for obtaining license, governmental contract, or employment
103-3113a Abandoned property; satisfaction of tax liabilities
103-3113b Lottery winnings; satisfaction of tax liabilities
103-3114 Bonding requirements
103-3115 [Repealed.]
103-3201 Administration of taxes
103-3202 Interest and penalties
103-3203 Notice of deficiencies; assessment of penalties and interest; denial of refund
103-3204 Processing fee
103-3205 Taxpayer Advocate
103-3206 Recommendation for extraordinary relief
103-3207 Administrative attachment
103-3208 Administrative garnishment
103-3209 Tax Computer System Modernization Fund
103-3260 Bulk sales
103-3262 Lien fees; service of process costs; electronic filing of liens
103-3301 Collections Unit
103-3302 Debt referral
103-3303 Collection powers and process
105-3325 Vermont Economic Progress Council
105-3326 Cost-benefit model
105-3330 Purpose; form of incentives; enhanced incentives; eligible applicant
105-3331 Definitions
105-3332 Application; approval criteria
105-3333 Calculating the value of an incentive
105-3334 Enhanced incentive for a business in a qualifying labor market area
105-3335 Enhanced incentive for environmental technology business
105-3336 Repealed. 2019, No. 80, § 16
105-3337 Earning an incentive
105-3338 Claiming an incentive; annual filing with Department of Taxes
105-3339 Recapture; reduction; repayment
105-3340 Reporting
105-3341 Confidentiality of proprietary business information
105-3342 Annual program cap
121-3401 Powers and duties of Director
121-3402 Director to collect data
121-3403 Repealed. 1995, No. 178 (Adj. Sess.), § 426, eff. May 22, 1996
121-3404 Repealed. 2023, No. 72, § 9, eff. June 19, 2023
121-3405 121-3405
121-3409 Repealed. 2015, No. 57, § 98, eff. June 11, 2015
121-3410 Repealed. 2023, No. 72, § 10, eff. June 19, 2023
121-3411 Powers of the Division of Property Valuation and Review
121-3412 Annual report
121-3415 Legislative intent [Effective January 1, 2029]
121-3416 Regional assessment districts; establishment [Effective January 1, 2029]
121-3417 Standard guidelines; procedures; rulemaking [Effective January 1, 2029]
121-3431 Lister’s oath
121-3432 Duties of listers
121-3433 Duties upon taking up inventories
121-3434 Meetings for instruction
121-3435 Listers to attend meetings for instructions
121-3436 Assessment education
121-3461 Report by village clerk
121-3462 Repealed. 2001, No. 63, § 283(c)
121-3463 Repealed. 2009, No. 33, § 83(m)(7)
121-3464 Failure to file reports
121-3465 Public records; CAPTAP
121-3481 Definitions
121-3482 Property listed at one percent
121-3483 False statement, perjury
121-3484 Furnishing names to listers
121-3485 Records to be kept relating to deeds and mortgages
121-3486 Repealed. 1971, No. 41, § 2, eff. April 7, 1971
123-3601 Repealed
123-3602 Manufacturing machinery
123-3602a Facilities used in the generation, transmission, or distribution of electric power
123-3602b Communications property [Effective July 1, 2026]
123-3603 Construction equipment
123-3604 Mines and quarries
123-3605 Water rights
123-3606 Standing timber
123-3607 Orchard lands
123-3607a Barns, silos, and other farm structures
123-3608 Buildings on leased land
123-3609 Perpetual or redeemable leases
123-3610 Taxation of perpetual leased lands
123-3611 Assessment against State easements for flood control projects
123-3612 Owner’s improvements
123-3613 Appeal
123-3614 Property on federal land
123-3615 123-3615
123-3617 Repealed. 1991, No. 203 (Adj. Sess.), § 1, eff. May 27, 1992
123-3618 Business personal property
123-3619 Time-share projects
123-3620 Electric utility poles, lines, and fixtures
123-3621 Petroleum and natural gas infrastructure
123-3651 General rule
123-3652 Mortgagor deemed owner
123-3653 Unoccupied and owner unknown
123-3654 Undivided estate of deceased person
123-3655 Facilities not within town limits
123-3656 Repealed. 1997, No. 60, § 55
123-3657 123-3657
123-3659 Municipal lands [Effective July 1, 2026; see also 32 V.S.A. § 3659 effective until July 1, 2026]
123-3660 Repealed. 1997 (Adj. Sess.), No. 71, § 22, eff. Jan. 1, 1998
123-3691 General rule
123-3692 Taxation of boats, outboard motors, and trailer coaches
123-3701 Definitions
123-3702 Payment of grants authorized
123-3703 Grant formula
123-3704 Determination of assessed values; appeal
123-3705 Adjusted municipal grand list and adjusted municipal tax rate
123-3706 Payment to municipalities
123-3707 Rules
123-3708 Payments in lieu of taxes for lands held by the Agency of Natural Resources
123-3709 PILOT Special Fund
123-3710 Municipal Grand List Stabilization Program
124-3750 Statutory purposes
124-3751 Statement of purpose
124-3752 Definitions
124-3753 Current Use Advisory Board; members; Chair
124-3754 Powers and duties of Board
124-3755 Eligibility for use value appraisals
124-3756 Qualification for use value appraisal
124-3757 Land use change tax
124-3758 Appeals
124-3759 Repealed. 1995, No. 178 (Adj. Sess.), § 291(1)
124-3760 Payment to municipalities
124-3760a Valuation audits
124-3761 Notice to property taxpayers
124-3762 Repealed. 1995, No. 178 (Adj. Sess.) § 291(3)
124-3763 Public records
124-3763a Repealed. 2003, No. 70 (Adj. Sess.), § 35, eff. March. 1, 2004
124-3764 Repealed. 1995, No. 178 (Adj. Sess.), § 291(4)
124-3765 Repealed. 1995, No. 178 (Adj. Sess.), § 291(5)
124-3766 Repealed. 1995, No. 178 (Adj. Sess.), § 291(6)
124-3767 Repealed. 1995, No. 178 (Adj. Sess.), § 291(7)
124-3768 Repealed. 1995, No. 178 (Adj. Sess.), § 291(8)
124-3769 Repealed. 1995, No. 178 (Adj. Sess.), § 291(9)
124-3770 Repealed. 1995, No. 178 (Adj. Sess.), § 291(10)
124-3771 Repealed. 1995, No. 178 (Adj. Sess.), § 291(11)
124-3772 Repealed. 1995, No. 178 (Adj. Sess.), § 291(12)
124-3773 Repealed. 1995, No. 178 (Adj. Sess.), § 291(13)
124-3774 Repealed. 1995, No. 178 (Adj. Sess.), § 291(14)
124-3775 Repealed. 1995, No. 178 (Adj. Sess.), § 291(15)
124-3776 Fee hunting prohibition
124-3777 Repealed. 2021, No. 73, § 10, effective July 1, 2020
125-3800 Statutory purposes
125-3801 [Repealed.]
125-3802 Property tax
125-3802a Requirement to provide insurance information
125-3803 Exemptions from local taxation
125-3831 College, university, or fraternity property
125-3832 Public, pious, and charitable uses
125-3833 Repealed. 1979, No. 203 (Adj. Sess.), § 5, eff. May 7, 1980
125-3834 Factories; quarries; mines
125-3835 Reporting exemption
125-3836 Homes and dwellings
125-3837 Airports
125-3838 Hotels
125-3839 Municipally owned lakeshore property
125-3840 Charitable and fraternal organizations
125-3841 Repealed. 1995, No. 169 (Adj. Sess.), § 7(b), eff. May 15, 1996
125-3842 Repealed. 1995, No. 169 (Adj. Sess.), § 7(c), eff. May 15, 1996
125-3843 Housing projects for low- and moderate-income occupants
125-3844 Repealed. 2007, No. 190 (Adj. Sess.), § 7, eff. May 1, 2008
125-3845 Renewable energy sources
125-3846 Farmland appraisal contracts
125-3847 Neighborhood housing improvement programs
125-3848 Inventory tax; local option
125-3849 Business personal property; local option
125-3850 Blighted property improvement program
125-3870 Definitions [Repealed effective July 1, 2037]
125-3871 Exemption [Repealed effective July 1, 2037]
125-3872 Administration and certification [Repealed effective July 1, 2037]
127-3901 127-3901
127-3941 127-3941
129-4001 Inventory forms
129-4002 Oath
129-4003 Distribution of inventories
129-4004 Return of inventories by individuals
129-4005 Return by corporations, estates, or fiduciaries
129-4006 Failure to return inventory
129-4007 Final disposition of inventories
129-4008 Willful destruction
129-4009 Examination of inventories
129-4010 Inventories in unorganized towns and gores
129-4041 Examination of property; appraisal
129-4041a Reappraisal
129-4042 129-4042
129-4044 Appraisal of personalty on April 1
129-4045 Appraisal on other than April 1
129-4046 Notice
129-4047 Amending tax list
129-4048 Evaluating real estate of nonresidents
129-4049 Appraisal of orchard lands
129-4050 Appraisal in unorganized towns and gores
129-4051 Basis for appraisals
129-4052 Contract appraisals; assessor qualifications [Effective until January 1, 2026; see also 32 V.S.A. § 4052 effective January 1, 2026 set out below]
129-4081 Procedure when inventory properly completed
129-4082 Taxpayer’s grand list
129-4083 Repealed. 1957, No. 219, § 4, eff. July 1, 1961
129-4084 Procedure upon failure to return correct inventory
129-4085 Notice to taxpayers on nonreturn of inventory
129-4086 Omissions in inventory
129-4087 Notice to taxpayer of list prepared under preceding section
129-4088 Contents
129-4111 Abstracts of individual lists
129-4112 Legalizing defective or invalid abstracts
129-4113 Certificate to amended abstract
129-4114 Certificate of clerk
129-4115 Notice by listers
129-4116 Notices posted and published; mail to nonresidents
129-4151 Grand list of town
129-4152 Contents
129-4152a Property tax classifications [Effective July 1, 2028 if contingencies met]
129-4153 Repealed. 1995, No. 169 (Adj. Sess.), § 10, eff. May 15, 1996
129-4154 Endorsement of time of reception
129-4154a State-owned land
129-4155 Certificate and attestation—No appeal or suit pending
129-4156 After appeal and suit determined
129-4157 Effect of such certificate
129-4158 Loss or destruction of grand list
129-4159 Unorganized towns and gores
129-4181 Form and deposit of abstract
129-4182 False abstracts
129-4183 Certification by clerk
129-4184 Neglect
129-4185 Repealed. 2001, No. 63, § 283(c), eff. July 1, 2003
129-4186 Repealed. 2007, No. 190 (Adj. Sess.), § 9, eff. June 6, 2008
129-4221 Time and notice of hearings
129-4222 Procedure
129-4223 Evidence; voluntary payment
129-4224 Amendment; certificate; notice
129-4261 Correcting omission from grand list
129-4262 Legalizing defective or invalid grand list
129-4263 Listers’ certificate
129-4264 Clerk’s certificate
129-4265 When grand list not filed within time
129-4301 Basis for county taxes
129-4302 Repealed. 1999, No. 49, § 6(a), eff. June 2, 1999
129-4303 Repealed. 1999, No. 49, § 6(b), eff. June 2, 1999
129-4304 Fire district list
129-4341 Generally
129-4342 Extensions by the Director
131-4401 131-4401
131-4403 Appeal from appraisal made other than on April 1
131-4404 Appeals from listers as to grand list
131-4405 Oath
131-4406 Repealed
131-4407 Appeal from proceedings to correct abstracts
131-4408 Hearing by board
131-4409 Certification of changes
131-4410 When no appeal taken
131-4411 Modifying grand list to conform with results of an appeal
131-4441 Repealed. 1969, No. 253 (Adj. Sess.), § 3
131-4442 Repealed. 1959, No. 158, § 5, eff. May 5, 1959
131-4443 131-4443
131-4452 Valuations
131-4453 131-4453
131-4461 Time and manner of appeal
131-4462 Repealed. 1999, No. 49, § 46, eff. June 2, 1999
131-4463 Objections to appeal
131-4464 Withdrawal of appeal
131-4465 Appointment of property valuation hearing officer; oath; pay
131-4466 Conduct of appeal before hearing officer
131-4467 Determination of appeal
131-4468 Transmission and record of determination
131-4469 Tax credit upon successful appeal
133-4601 Taxes to be uniformly assessed
133-4602 List upon which taxes are assessed
133-4603 Taxes assessed on defective list
133-4604 Assessment on corrected or amended list
133-4605 Assessment when appraisal on other than April 1
133-4606 Apportionment of assessment on transfer
133-4607 Effect of irregularities
133-4608 Resident ownership ratio
133-4609 Military personnel penalty and interest exemption
133-4641 Liability for mistakes in the tax bill
133-4642 Indemnification
133-4643 Vacation of office upon failure to post additional bond
133-4644 Collector’s duty on vacancy
133-4645 Successor’s powers
133-4646 Duty to pay over collections
133-4647 Collector to direct application
133-4671 Delivery of tax bill to successor
133-4672 Liability of collector upon removal
133-4673 Successor’s powers
133-4674 Disability of collector
133-4675 Death of delinquent collector
133-4691 Collector’s liability generally
133-4692 Extent against delinquent collector
133-4693 Appeal—Procedure
133-4694 Bond by collector
133-4695 Superior Court’s jurisdiction
133-4696 Distraint of collector’s property
133-4697 Distraint by copy
133-4698 Excess realized on extent
133-4699 Discharge of imprisoned collector
133-4700 133-4700
133-4702 Collection enjoined, time not reckoned
133-4731 Collection of State and county taxes
133-4732 Instructions on tax warrants
133-4733 Repealed. 2003, No. 122 (Adj. Sess.), § 294c
133-4734 County treasurer’s powers
133-4735 Extent against town
133-4736 Owner of property taken may recover over
133-4737 Extent against sheriff
133-4738 High bailiff’s liability
133-4739 Tax to satisfy extent
133-4771 Warrant for collection of taxes
133-4772 Notice to taxpayers
133-4773 Date and method of payment; discount
133-4774 Discount allowed
133-4791 Tax bills delivered to treasurer
133-4792 Notice to taxpayers
133-4793 Warrant against delinquents
133-4794 Omissions
133-4795 Repealed. 1993, No. 68, § 5
133-4796 Absconding taxpayers
133-4797 Taxes based on an amended or corrected grand list
133-4798 Warrants
133-4799 Hiring tax collector
133-4821 Procedure
133-4822 Limitation on action to recover tax paid under protest
133-4841 Collection delegated
133-4842 Notice to taxpayer
133-4843 Collection fees
133-4871 Article in warning
133-4872 Installment dates; discounts
133-4873 Interest on installments
133-4874 Delivery to collector of list of delinquents
133-4875 Absconding taxpayers
133-4876 Manner of collection
133-4877 Lien on real estate
133-4878 Effect on powers of tax collectors
133-4911 Forms of writs
133-4912 Warrant to be issued by a district judge for the collection of town and other taxes
133-4913 Warrant to be issued by treasurer of a town for collection of town and other taxes
133-4914 Judge’s order for the assessment of a county tax
133-4961 Assessment of tax
133-4962 Tax bills delivered to the Director of Taxes; contents
133-4963 Warrants for collection of tax
133-4964 List on which county tax assessed
133-4965 County tax transmitted
133-4966 Supervisor’s duties and powers
133-4967 Transmission of taxes and credit to special fund
133-4968 Recording sale of real estate
133-4969 Tax stabilization contracts
133-4981 Assessment of tax
133-4982 Salary and expenses of Supervisor and Board of Governors
133-4983 Repealed. 1999, No. 139 (Adj. Sess.), § 3, eff. May 18, 2000
133-4984 County tax transmitted to supervisor
133-4985 Tax stabilization contracts
133-5011 Repealed
133-5012 Repealed. 1977, No. 118 (Adj. Sess.), § 12, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978
133-5013 133-5013
133-5061 Force and effect of lien
133-5071 Filing and notice of lien
133-5072 Nature and effect of lien
133-5073 Form of lien
133-5074 Sales in fraud of lien
133-5075 Foreclosure of lien
133-5076 Sale and discharge of lien
133-5077 Duly recorded liens
133-5078 Fees for recording liens and discharge thereof
133-5079 Sale or transfer of mobile homes; collection of taxes
133-5091 133-5091
133-5131 Supervision by Director
133-5132 Conferences; bulletins; forms
133-5133 Meetings of tax collectors
133-5134 Failure to attend meetings; compensation
133-5135 Returns to Director
133-5136 Interest on overdue taxes
133-5137 Recording delinquent payments
133-5138 Power of collector as to delinquent taxes
133-5139 Collection of taxes by sheriff
133-5140 Collection from estate of deceased
133-5141 Collection from earnings of municipal employees
133-5142 Delinquent taxes; interest and collection fees
133-5161 Repealed
133-5162 List of delinquent taxpayers
133-5163 Certification
133-5164 Penalties
133-5165 133-5165
133-5191 Property subject to distraint
133-5192 Distraint by copy
133-5193 Sale on distraint
133-5194 Repealed. 1979, No. 21
133-5221 Commencement of action; disqualifications
133-5222 Taxes collectible by action
133-5223 Recognizance requirement
133-5224 Trustee process
133-5225 Repealed. 1971, No. 185 (Adj. Sess.), § 237, eff. March 29, 1972
133-5226 Presumption of lawful assessment
133-5227 Judge not disqualified
133-5251 Definitions
133-5252 Levy and notice of sale; securing property
133-5253 Form of advertisement and notice of sale
133-5254 Sale of realty
133-5255 Report of sale; form
133-5256 Sale of lands subject to lease
133-5257 Sale of realty to satisfy personal property taxes
133-5258 Fees and costs allowed after warrant and levy recorded
133-5259 Municipality may acquire land on tax sale
133-5260 Redemption
133-5261 Deed by collector
133-5262 Recording lands not redeemed
133-5263 Limitation of actions against grantee in possession
133-5291 Disputing validity of tax
133-5292 Filing of taxpayer’s objections
133-5293 Time limitation on assertion of defenses by taxpayer
133-5294 Time limitations on actions or suits by taxpayer
133-5295 Construction of limitation period
135-5400 Statutory purposes
135-5401 Definitions
135-5402 Education property tax liability
135-5402a Repealed. 2011, No. 143 (Adj. Sess.), § 57
135-5402b Statewide education tax yields; recommendation of the Commissioner [Effective until July 1, 2027; see also 32 V.S.A. § 5402b effective July 1, 2027 set out below]
135-5402c Wind-powered electric generating facilities tax
135-5403 Assessment districts
135-5404 Determination of education property tax grand list
135-5404a Tax stabilization agreements; tax increment financing districts
135-5404b Hydroelectric property; conservation easements; transfers
135-5405 Determination of equalized education property tax grand list and coefficient of dispersion
135-5406 Notice of fair market value and coefficient of dispersion
135-5407 Repealed. 2018, No. 2 (Sp. Sess.), § 4
135-5408 Petition for redetermination
135-5409 Duties of municipalities and administration
135-5410 Declaration of homestead
135-5411 Rules
135-5412 Reduction of listed value and recalculation of education tax liability
135-5413 State appraisal and litigation assistance program
135-5414 Creation; Education Fund Advisory Committee [Repealed effective July 1, 2034]
151-5811 Definitions
151-5812 Income taxation of parties to a civil union
151-5813 Statutory purposes
151-5814 Repealed. 1991, No. 186 (Adj. Sess.), § 8(b), eff. May 7, 1992
151-5815 Repealed
151-5816 Repealed. 1991, No. 186 (Adj. Sess.), § 3(b), eff. May 7, 1992
151-5817 Repealed. 1991, No. 186 (Adj. Sess.), § 8(c), eff. May 7, 1992
151-5818 Repealed. 1991, No. 186 (Adj. Sess.), § 8(d), eff. May 7, 1992
151-5819 Inconsistent provisions
151-5820 Purpose
151-5821 Name of tax
151-5822 Tax on income of individuals, estates, and trusts
151-5823 Vermont income of individuals, estates, and trusts
151-5824 Adoption of federal income tax laws
151-5825 Credit for taxes paid to other states and provinces
151-5825a Credit for Vermont Higher Education Investment Plan contributions
151-5826 Repealed. 2009, No. 160 (Adj. Sess.), § 51(a)(2), eff. Jan. 1, 2013
151-5827 Repealed. 1989, No. 119, § 23(b), eff. June 22, 1989
151-5828 Mobile home park sale; capital gain credit
151-5828a Repealed. 1991, No. 32, § 7, eff. May 18, 1991
151-5828b Earned income tax credit
151-5828c Child and dependent care credit
151-5829 Repealed. 1993, No. 210 (Adj. Sess.), § 40, eff. Jan. 1, 1994
151-5830 Taxpayer identification numbers; credits
151-5830a Interest tax
151-5830b Tax credits; Entrepreneurs’ Seed Capital Fund
151-5830c Tax credits; charitable investments in housing
151-5830d Deferral of income taxation; combat zone duty
151-5830e Retirement income; Social Security income
151-5830f Vermont child tax credit
151-5830g Vermont veteran tax credit
151-5831 Name of tax
151-5832 Tax on income of corporations
151-5832a Digital business entity franchise tax
151-5833 Allocation and apportionment of income
151-5834 Computation of gains and losses
151-5835 Construction of subchapter
151-5836 Franchise tax on financial institutions
151-5837 Repealed. 2003, No. 152 (Adj. Sess.), § 8
151-5838 Digital business entity election
151-5841 Requirement and rate of withholding
151-5842 Return and payment of withheld taxes
151-5843 Failure to account; maintenance of trust account
151-5844 Liability; penalty; trust for the State
151-5845 Repealed. 1991, No. 186 (Adj. Sess.), § 8(e), eff. May 7, 1992
151-5846 Repealed. 1991, No. 186 (Adj. Sess.), § 8(f), eff. May 7, 1992
151-5847 Withholding on sales or exchanges of real estate
151-5851 Definitions
151-5852 Payment of estimated income tax
151-5853 151-5853
151-5855 Payments as tax liability
151-5856 Declaration of estimated tax
151-5857 Filing dates
151-5858 Payment dates
151-5859 Assessment date, penalties, interest
151-5861 Returns by individuals, trusts, and estates
151-5861a Returns by partnerships
151-5862 Returns by corporations
151-5862a Nongame Wildlife Account checkoff
151-5862b Vermont Children’s Trust Foundation checkoff
151-5862c Repealed. 2009, No. 160 (Adj. Sess.), § 51(c)(1) repealed effective for taxable years beginning on and after January 1, 2010
151-5862d Filing of federal form 1099
151-5862e Vermont Veterans’ Fund checkoff
151-5862f Vermont Green Up checkoff
151-5863 Additional returns
151-5864 Failure to file a return; petition and computation of tax
151-5865 Repealed. 1991, No. 186 (Adj. Sess.), § 8(g), eff. May 7, 1992
151-5866 Supplemental information; changes in federal tax liability or taxable income
151-5866a Reporting adjustments to federal taxable income and federal partnership audits
151-5867 Form and verification of returns
151-5868 Extension of time for filing of returns
151-5869 Repealed. 1997, No. 156 (Adj. Sess.), § 37
151-5870 Reporting use tax on individual income tax returns
151-5871 Payments by individuals, trusts, and estates
151-5872 Payment by corporations
151-5873 Extension of time for payment
151-5874 Method of payment
151-5875 Repealed. 1997, No. 156 (Adj. Sess.), § 37
151-5881 Repealed. 1997, No. 156 (Adj. Sess.), § 37
151-5882 Time limitation on notices of deficiency and assessment of penalty and interest
151-5883 Determination of deficiency, refund, or assessment
151-5884 Refunds; petitions for refunds
151-5885 Procedure for hearings by Commissioner; appeals
151-5886 Payment and collection of deficiencies and assessments; jeopardy notices
151-5887 Remedy exclusive; determination final
151-5888 Determination of taxable income and income tax liability under the laws of the United States
151-5891 Tax a debt to the State
151-5892 Action to collect taxes; limitations
151-5893 Levy for nonpayment
151-5894 Liability for failure or delinquency
151-5895 Tax liability as property lien
151-5901 Consent to use or disclosure of information
151-5902 Persons preparing returns
151-5903 Exceptions
151-5910 Definitions; federal conformity
151-5911 Taxation of an S corporation and its shareholders
151-5912 Repealed. 2015, No. 134 (Adj. Sess.), § 13, eff. May 25, 2016
151-5913 Part-year residence
151-5914 Returns and mandatory payments
151-5915 Minimum tax
151-5916 Tax credits
151-5920 Returns and mandatory payments
151-5921 Minimum tax
151-5922 Financial services development tax credit
151-5923 151-5923
151-5925 Repealed. 2015, No. 57, § 98, effective June 11, 2015
151-5926 Repealed. 2005, No. 75, § 16, eff. June 23, 2005
151-5927 151-5927
151-5929 Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006
151-5930 Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006
151-5930a 151-5930a
151-5930c 151-5930c
151-5930j Repealed. 2005, No. 184 (Adj. Sess.), § 16
151-5930k Repealed. 2005, No. 184 (Adj. Sess.), § 4(a), eff. January 1, 2017
151-5930n Repealed. 2005, No. 183 (Adj. Sess.), § 16(b)
151-5930p 151-5930p
151-5930t Repealed. 2005, No. 207 (Adj. Sess.), § 12, eff. May 31, 2006
151-5930u Tax credit for affordable housing
151-5930v Repealed. 2009, No. 1 (Sp. Sess.), § H.28(a), eff. January 1, 2010
151-5930w 151-5930w
151-5930y Repealed. 2013, No 73, § 24, eff. January 1, 2014
151-5930z Repealed. 2019, No. 51, § 40(1), eff. Jan. 1, 2019
151-5931 Short title
151-5932 Definitions
151-5933 Collection of debts through setoff
151-5934 Procedure for setoff
151-5935 Joint returns
151-5936 Hearing procedure
151-5937 Priorities in claims to setoff
151-5938 Collection assistance fees
151-5939 Confidentiality exemption; nondisclosure
151-5940 Rules and regulations
151-5941 Procedure for setoff of court judgments
151-5942 Offset for taxes owed in another state; reciprocity
151-5951 Definitions; general provisions
151-5952 Imposition of tax
151-5953 Exemptions
151-5954 Filing of return and payment of tax
153-5961 153-5961
154-6061 Definitions [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
154-6062 Number and identity of claimants; apportionment [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
154-6063 Claim as personal; credit amount at time of transfer [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
154-6064 Claim applied against outstanding liabilities
154-6065 Forms; tables; notices [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
154-6066 Computation of property tax credit and renter credit [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
154-6066a Determination of property tax credit [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
154-6067 Credit limitations [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
154-6068 Application and time for filing [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
154-6069 Landlord certificate
154-6070 Disallowed claims [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
154-6071 Excessive and fraudulent claims [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
154-6072 Appeals
154-6073 Regulations of the Commissioner [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
154-6074 Amendment of certain claims [Effective until contingency met; see also 32 V.S.A. chapter 154 effective July 1, 2028 if contingency met, set out below]
154-6075 Repealed. 2013, No. 179 (Adj. Sess.), § D.105(b), eff. July 1, 2017
154-6075a Repealed. 2019, No. 72, § E.500
181-6501 181-6501
183-7001 183-7001
185-7101 Definitions
185-7102 Agreement to arbitrate
185-7103 Hearing
185-7104 Powers of Board
185-7105 Determination of domicile
185-7106 Majority vote
185-7107 Filing of determination, record, and other documents
185-7108 Compromise by parties
185-7109 Compensation of Board and employees
185-7110 Reciprocal application
185-7111 Uniform interpretation
187-7201 Definitions
187-7202 Agreement; filing; interest and penalties
187-7203 Uniform interpretation
189-7301 Definitions
189-7302 Apportionment
189-7303 Procedure for determining apportionment
189-7304 Method of proration
189-7305 Allowance for exemptions, deductions, and credits
189-7306 No apportionment between temporary and remainder interests
189-7307 Exoneration of fiduciary
189-7308 Action by nonresident; reciprocity
189-7309 Short title
190-7401 Purpose
190-7402 Definitions
190-7403 Repealed. 1987, No. 278 (Adj. Sess.), § 4, eff. June 21, 1988
190-7411 190-7411
190-7441 Name of tax
190-7442 Repealed. 1979, No. 140 (Adj. Sess.), § 3, eff. date, see note below
190-7442a Imposition of a Vermont estate tax and rate of tax
190-7443 Estate tax reduction for estate of a farmer
190-7444 Return by executor
190-7445 Copies of federal estate tax returns to be filed
190-7446 When returns to be filed
190-7447 When tax payable
190-7448 Extension of time for payment
190-7449 Probate Division to send Commissioner notice of estate
190-7450 Powers and duties of executor or administrator appointed for nonresident
190-7451 Appointment of resident administrator for nonresident’s estate
190-7452 Personal liability of recipient of property; effect of transfer of property to bona fide purchaser, etc
190-7453 Reimbursement of person other than executor paying tax
190-7454 Discharge of executor; income tax clearance; notice of proceedings in court
190-7455 190-7455
190-7460 Generation-skipping transfers
190-7470 Administration of chapter
190-7471 Regulations
190-7472 Abatement of tax liabilities
190-7473 Allocation of payments
190-7474 Inconsistent provisions
190-7475 Repealed. 2015, No. 146 (Adj. Sess.), § 4, eff. January 1, 2016
190-7476 Additional returns
190-7477 Failure to file a return; petition and computation of tax
190-7478 Examination of records and witnesses
190-7479 Supplemental information; changes in federal tax liability or in taxable gifts or estate
190-7480 Form and verification of returns
190-7481 Extension of time for filing of returns
190-7482 Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999
190-7483 Method of payment
190-7484 190-7484
190-7486 Time limitation on notices of deficiency and assessment of penalty and interest
190-7487 Determination of deficiency, penalty, or interest
190-7488 Refunds; petitions for refunds
190-7489 Procedure for hearings by Commissioner; appeals
190-7490 Payment and collection of deficiencies and assessments; jeopardy notices
190-7491 Remedy exclusive; determination final
190-7492 Determination of taxable gifts or estate and gift and estate tax liability under the laws of the United States
190-7493 Tax a debt to the State
190-7494 Action to collect taxes; limitations
190-7495 Levy for nonpayment
190-7496 Liability for failure or delinquency
190-7497 Tax liability as property lien
201-7501 201-7501
203-7601 203-7601
205-7701 Administration of chapter
205-7702 Definitions
205-7731 License required
205-7732 Application for and issuance of license
205-7733 Repealed. 1981, No. 31, § 18
205-7734 Penalties for sales without license
205-7735 Term of licenses
205-7736 Revocation and suspension of licenses
205-7737 Bonding
205-7771 Rate of tax
205-7772 Form and sale of stamps
205-7773 Use and redemption of stamps
205-7774 Affixing stamps
205-7775 Retail dealers
205-7776 Collection of cigarette tax through nonresident licensed wholesale dealers
205-7777 Records required; inspection and examination; assessment of tax deficiency
205-7778 Unstamped packages—Penalties
205-7779 Seizure
205-7780 Hearing
205-7781 Powers of officer conducting hearings
205-7782 Application for hearing
205-7783 Appeals
205-7784 Counterfeiting stamps
205-7785 Monthly report
205-7786 Gray marketed cigarettes
205-7811 Imposition of tobacco products tax
205-7812 Liability for collection of tax
205-7813 Returns and payment of tax by licensed wholesale dealer
205-7814 Floor stock tax
205-7815 Licensed wholesale dealers
205-7816 Records to be kept; examination
205-7817 Determination of tax on failure to file return
205-7818 Tax as debt to the State
205-7819 Refunds
205-7820 Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999
205-7821 Criminal penalties
205-7822 Application of provisions
205-7823 Deposit of revenue
207-7901 Definitions
207-7902 Cannabis excise tax
207-7903 Liability for tax
207-7904 Returns; records
207-7905 Bundled transactions
207-7906 License
207-7907 Administration of the cannabis excise tax
207-7908 Statutory purpose
207-7909 Repealed. 2025, No. 27, § E.313.1, eff. July 1, 2025
207-7910 Cannabis sales tax revenue; Universal Afterschool and Summer Special Fund
209-8001 209-8001
211-8101 Imposition of tax
211-8102 Taxes a lien
211-8121 Formulation and distribution of returns
211-8122 Execution of returns
211-8123 Time and place of filing
211-8124 Time for payment of tax
211-8141 Examination of documents
211-8142 Examination of officers, agents, and stockholders
211-8143 Form and service of citation for examination
211-8144 Witness fees
211-8145 Failure to appear, be sworn, or testify
211-8146 Additional tax; refunds
211-8147 False swearing outside the State
211-8148 False swearing
211-8162 Foreign corporations
211-8171 Recovery of taxes and penalties
211-8172 Inconsistent laws repealed
211-8211 Rate of tax and time of payment
211-8212 Liability of lessees
211-8241 Annual report required; contents
211-8242 Reports on fiscal year basis
211-8261 Railroad property
211-8281 Railroad operating wholly in State
211-8282 Road operating within and outside the State
211-8283 Single or separate appraisals
211-8284 Appraised value as true value
211-8285 Defective, insufficient, or invalid appraisals
211-8286 Property exempt from appraisal
211-8301 211-8301
211-8321 General rule
211-8322 Subsequent appraisals
211-8341 Record of appraisals
211-8342 Sufficiency of record and notice
211-8343 Notice of appraisal; time appraisal in force
211-8344 Definition of representative; notice
211-8361 General rules for appeals
211-8362 Procedure
211-8363 Appraisal invalid in part
211-8391 211-8391
211-8394 Petition and hearing for relief from taxes
211-8395 Findings
211-8396 Reducing tax claims in reorganization plans
211-8397 Acceptance of plan
211-8398 Revocation of waiver or compromise upon failure of railroad
211-8431 211-8431
211-8461 Repealed. 1997, No. 156 (Adj. Sess.), § 18, eff. April 29, 1998
211-8491 211-8491
211-8521 Imposition and rate of tax [Repealed effective July 1, 2026]
211-8522 Alternative tax [Repealed effective July 1, 2027]
211-8523 Repealed. 1987, No. 210 (Adj. Sess.), § 3
211-8551 Imposition, rate, and basis of tax
211-8552 Returns
211-8553 Time of payment
211-8554 Deductions
211-8555 Reciprocal provisions
211-8556 Exemption
211-8557 Vermont Fire Service Training Council
213-8601 213-8601
213-8631 213-8631
213-8661 Repealed. 2019, No. 51, § 40(2), eff. June 10, 2019
213-8662 Repealed. 1999, No. 49, § 89b(a), eff. January 1, 2000
215-8701 Uniform capacity tax
215-8702 215-8702
217-8801 217-8801
217-8871 217-8871
219-8900 Statutory purposes
219-8901 Purpose
219-8902 Definitions
219-8903 Tax imposed
219-8904 Completion of form
219-8905 Collection of tax; education; appeals
219-8906 Tax form contents
219-8907 Commissioner; computation of taxable costs
219-8908 Rules
219-8909 Enforcement
219-8910 Penalties
219-8911 Exceptions
219-8912 Allocation of funds
219-8913 Fraudulent collection of tax
219-8914 Refund
219-8915 Reciprocal agreements
219-8916 Bonds
219-8917 Bonds; discharge
219-8918 Records
219-8919 Additional assessments
219-8920 Interest; penalties
219-8921 Assessments
219-8922 Assessment; hearing
219-8923 License required
221-9001 221-9001
223-9101 223-9101
225-9201 Statutory purposes
225-9202 Definitions
225-9203 Records; inspection
225-9204 Repealed. 1987, No. 278 (Adj. Sess.), § 4, eff. June 21, 1988
225-9205 Repealed. 1963, No. 227, § 8
225-9206 Notices
225-9207 Repealed. 1991, No. 186 (Adj. Sess.), § 10(a), eff. May 7, 1992
225-9241 Imposition of tax
225-9242 Collection of meals and rooms tax by operator and imposition of gross receipts tax
225-9243 Returns and payment
225-9244 Optional dates; extensions
225-9245 Overpayment; refunds
225-9246 Repealed. 1963, No. 227, § 8
225-9247 Hospital and medical service corporations and credit unions
225-9248 Informational reporting
225-9271 Licenses required
225-9272 Suspension and revocation of licenses; appeal
225-9273 Assessment of additional tax
225-9274 Petition for reconsideration
225-9275 Appeals
225-9276 Hearings
225-9277 Repealed. 1975, No. 154 (Adj. Sess.), § 15
225-9278 Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999
225-9279 Violations
225-9280 Taxes as personal debt to State; action to collect taxes; limitations
225-9281 Taxes as property lien
225-9282 Short-term rental operators
225-9301 Imposition; short-term rental impact surcharge
227-9401 227-9401
229-9501 229-9501
230-9530 Definitions
230-9531 Tax on transferor of a nursing home
230-9532 Repealed. 1995, No. 186 (Adj. Sess.), § 11, eff. May 22, 1996
230-9533 Tax liability, payment, and acknowledgement
230-9534 Implementing rules
230-9535 Review and appeals
231-9601 Definitions
231-9602 Tax on transfer of title to property
231-9602a Clean water surcharge
231-9603 Exemptions
231-9604 Liability for tax
231-9605 Payment of tax
231-9606 Property transfer return
231-9607 Acknowledgment of return and tax payment
231-9608 Prohibition against certain recordings
231-9609 Penalty for false statement
231-9610 Remittance of return and tax; inspection of returns
231-9611 Rules of Commissioner
231-9612 231-9612
231-9614 Taxes as personal debt to State
231-9615 Levy for nonpayment
231-9616 Taxes as property lien
231-9617 Notices; appeals
231-9618 Duty to report stock acquisitions
233-9701 Definitions
233-9702 General powers of the Commissioner
233-9703 Liability for tax
233-9704 Principal and agent; joint and several liability
233-9705 Payment and return by purchaser
233-9706 Statutory purposes
233-9707 Registration
233-9708 Restrictions on advertising
233-9709 Records to be kept
233-9710 Fundraising events; charitable organizations
233-9711 Election by manufacturer or retailer
233-9712 Notice requirements for noncollecting vendors
233-9713 Marketplace facilitators and marketplace sellers
233-9741 Sales not covered
233-9742 Transactions not covered
233-9743 Organizations not covered
233-9744 Property exempt from use tax
233-9745 Certificate or affidavit of exemption; direct payment permit
233-9745a Application to section 9745
233-9746 Snowmobile, all-terrain vehicle, motorboat, and vessel sales
233-9771 Imposition of sales tax
233-9771a Repealed. 2013, No. 200 (Adj. Sess.), § 22(2), eff. January 1, 2015
233-9772 Amount of tax to be collected
233-9773 Imposition of compensating use tax
233-9773a Repealed. 1993, No. 89, § 14b, eff. July 1, 1996
233-9774 Rules for computing compensating use tax
233-9775 Returns
233-9776 Payment of tax
233-9777 Determination of tax or penalty
233-9778 Collection of tax from purchaser
233-9779 Deferred payment sales
233-9780 Cancelled sales; returns; uncollectibles
233-9781 Refunds
233-9782 Mobile telecommunications sourcing
233-9783 Repealed. 2011, No. 45, § 37(14), eff. October 1, 2015
233-9811 Proceedings to recover tax
233-9812 Actions for collection of tax
233-9813 Presumptions and burden of proof
233-9814 Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999
233-9814a Criminal penalties
233-9815 Notice and limitations of time
233-9816 Suspension or revocation of certificates; appeal
233-9817 Review of Commissioner’s decision
233-9818 Liens
233-9819 Reallocation of receipts
235-9901 235-9901
236-10001 Tax imposed
236-10002 Land and residences
236-10002a Principal residence
236-10003 Rate of tax
236-10004 Sale or exchange
236-10005 Basis, gain, and holding period
236-10006 Liability for tax
236-10007 Withholding at source; payment
236-10008 Installment sales
236-10009 Administration of tax
236-10010 Criminal penalties
236-10011 Exception
237-10101 Definitions
237-10102 Powers of the Commissioner and Secretary
237-10103 Tax imposed; exemptions
237-10104 Duties of Secretary and Commissioner
237-10105 Failure to pay tax; criminal penalties
237-10106 Notice of deficiency
237-10107 Refunds
237-10108 Mailing of notice
237-10109 Determination by Commissioner
237-10110 Appeal process
237-10111 Payment and collection of deficiencies and assessments; jeopardy notices
237-10112 Action to collect taxes
237-10113 Lien
239-10201 239-10201
241-10301 Health IT-Fund
241-10302 Certified Electronic Health Record Technology Loan Fund
243-10401 Definitions
243-10402 Health care claims tax [Effective until July 1, 2026; see also 32 V.S.A. § 10402 effective July 1, 2026 set out below]
243-10403 Administration of tax
243-10404 Determination of deficiency, refund, penalty, or interest
244-10451 Definitions
244-10452 Requirement to maintain minimum essential coverage
244-10453 Reporting and documentation of coverage
244-10454 Outreach to uninsured Vermonters
245-10501 Purpose
245-10502 Definitions
245-10503 Health Care Fund contribution assessment
245-10504 Hours worked by uncovered employees; calculation and reporting
245-10505 Health benefit costs
246-10551 Purpose
246-10552 Definitions
246-10553 Contribution; rate; collection
246-10554 Child Care Contribution Special Fund