Vermont Statutes Annotated — Title 32 (Taxation and Finance)
Chapter 16 sections
Chapter 333 sections
Subchapter 001 : TREASURER
- 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- 3-108 Repealed. 1999, No. 71 (Adj. Sess.), § 1 Repealed 1999
- 3-109 Solicitations and contributions prohibited
- 3-110 Reports
- 3-111 Financial Literacy Trust Fund
Subchapter 002 : EMERGENCY BOARD
Subchapter 003 : AUDITOR OF ACCOUNTS
- 3-161 Oath
- 3-162 Repealed. 1959, No. 328 (Adj. Sess.), §§ 17, 35(f) Repealed 1959
- 3-163 Duties of the Auditor of Accounts
- 3-164 Certified copies
- 3-165 Repealed. 1961, No. 40, § 2 Repealed 1961
- 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
Subchapter 004 : FINANCE AND MANAGEMENT DEPARTMENT
- 3-181 Repealed. 1987, No. 243 (Adj. Sess.), § 52(1), eff. June 13, 1988 Repealed 1987
- 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- 3-201 Repealed. 1987, No. 243 (Adj.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 June 13, 1988 Repealed 1987
- 3-202 Duties of Commissioner
- 3-203 Repealed. 2009, No. 135 (Adj. Sess.), § 26(15) Repealed 2009
Subchapter 006 : CONTRACTS FOR GOODS AND SERVICES [REPEALED]
Chapter 524 sections
- 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- 5-308d Repealed. 2011, No. 162 (Adj. Sess.), § D.103.1(c) Repealed 2011
- 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 Repealed 2009
- 5-314 Grant report
- 5-315 Repealed. 2019, No. 49, § 12, eff. June 10, 2019 Repealed 2019
Chapter 782 sections
Subchapter 001 : ACCOUNTING
Subchapter 002 : MANAGEMENT
Subchapter 003 : DISBURSEMENTS
- 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) Repealed 1959
- 7-469 Requisition for court expenses
- 7-470 Repealed. 2005, No. 93 (Adj. Sess.), § 85, eff. March 3, 2006 Repealed 2005
- 7-471 Repealed. 1959, No. 328 (Adj. Sess.), § 35(h) Repealed 1959
- 7-472 7-472 Repealed
- 7-474 Repealed. 1991, No. 257 (Adj. Sess.), § 9 Repealed 1991
- 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
Subchapter 004 : RECEIPTS
- 7-501 Repealed. 1997, No. 147 (Adj. Sess.), § 261b Repealed 1997
- 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) Repealed 2009
- 7-506 Failure of Superior Court clerk to pay over
- 7-507 Repealed. 2003, No. 122 (Adj. Sess.), § 294a Repealed 2003
- 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 Repealed
- 7-526 7-526 Repealed
- 7-541 Collection of fines and costs
- 7-542 Payment to Treasurer
- 7-543 Repealed. 2009, No. 33, § 83(m)(4) Repealed 2009
- 7-544 Judge may pay witnesses
- 7-561 Repealed. 2009, No. 33, § 83(m)(5) Repealed 2009
- 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
Subchapter 005 : SPECIAL FUNDS
Subchapter 006 : EXECUTIVE AND JUDICIAL BRANCH FEES
- 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 Repealed 2019
- 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
Subchapter 006A : TOWN FEE REPORT AND REQUEST
Subchapter 007 : FORFEITURE OF PUBLIC EMPLOYEE RETIREMENT BENEFITS
Subchapter 008 : VERMONT FALSE CLAIMS ACT
- 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
Chapter 911 sections
- 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 Repealed
- 9-710 Payment of State agency fees
- 9-711 Approval of debt
Chapter 119 sections
- 11-801 Independent audit authorized
- 11-802 Repealed. 1969, No. 219 (Adj. Sess.), § 4, eff. March 27, 1970 Repealed 1969
- 11-803 Repealed. 1987, No. 243 (Adj. Sess.), § 63, eff. June 13, 1988 Repealed 1987
- 11-804 Repealed. 1977, No. 146 (Adj. Sess.), § 6 Repealed 1977
- 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 Repealed 1993
- 11-809 Auditing of court clerk accounts and of Probate Court judges
Chapter 1351 sections
Subchapter 001 : BORROWING
Subchapter 002 : CLAIMS
Subchapter 003 : STATE BONDS
- 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 Repealed 1989
- 13-960 Issuance of bonds
- 13-961 Refunding bonds
- 13-962 Private use compliance, notice, and approval
Subchapter 004 : TRANSPORTATION INFRASTRUCTURE BONDS
- 13-971 Repealed. 1966, No. 32, § 3 Repealed 1966
- 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
Subchapter 005 : FORM OF BONDS AND NOTES
Subchapter 006 : PRIVATE ACTIVITY BONDS
Subchapter 007 : FEDERAL TAXATION OF INTEREST
Subchapter 008 : MANAGEMENT OF STATE DEBT
Chapter 1565 sections
Subchapter 001 : STATE OFFICERS
- 15-1001 Repealed. 1965, No. 125, § 23, eff. July 2, 1965 Repealed 1965
- 15-1002 Salary of Governor-Elect
- 15-1003 State officers
- 15-1004 Repealed. 1965, No. 125, § 23, eff. July 2, 1965 Repealed 1965
- 15-1005 Repealed. 1985, No. 225 (Adj. Sess.), § 21 Repealed 1985
- 15-1006 Executive clerk and Executive messenger
- 15-1007 Lieutenant Governor
- 15-1008 Repealed. 1985, No. 225 (Adj. Sess.), § 21 Repealed 1985
- 15-1009 Repealed. 1961, No. 285, § 5, eff. Aug. 1, 1961 Repealed 1961
- 15-1010 Members of certain boards
- 15-1011 Repealed. 1971, No. 191 (Adj. Sess.), § 16 Repealed 1971
- 15-1012 Public Utility Commission
- 15-1013 15-1013 Repealed
- 15-1015 15-1015 Repealed
- 15-1018 Chair and Executive Secretary of Transportation Board
- 15-1019 Repealed. 1971, No. 191 (Adj. Sess.), § 16 Repealed 1971
- 15-1020 Salary adjustment; approval of Governor
Subchapter 002 : GENERAL ASSEMBLY
- 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 Repealed 1965
- 15-1055 15-1055 Repealed
- 15-1058 Repealed. 1963, No. 129, § 2, eff. April 3, 1963 Repealed 1963
- 15-1059 Repealed. 2009, No. 33, § 83(m)(6) Repealed 2009
- 15-1060 Repealed. 1997, No. 150 (Adj. Sess.), § 22 Repealed 1997
- 15-1061 Journals of the General Assembly
- 15-1063 Repealed. 1979, No. 59, § 31(b) Repealed 1979
Subchapter 003 : BOARDS OF REGISTRATION
Subchapter 004 : JUDGES AND COURT APPOINTEES
Subchapter 005 : COUNTY OFFICERS
- 15-1181 Repealed. 2009, No. 154 (Adj. Sess.), § 238 Repealed 2009
- 15-1181a Passport fees; retention by clerk
- 15-1182 Sheriffs
- 15-1183 State’s attorneys
- 15-1183a Repealed. 1971, No. 260 (Adj. Sess.), § 37 Repealed 1971
- 15-1184 Repealed. 1973, No. 266 (Adj. Sess.), § 27, eff. April 16, 1974 Repealed 1973
- 15-1185 Office expenses
Subchapter 006 : CITY, TOWN, AND OTHER OFFICERS
- 15-1221 Electors of President and Vice President
- 15-1222 Repealed. 1961, No. 283, § 3, eff. Aug. 1, 1961 Repealed 1961
- 15-1223 Repealed. 2017, No. 93 (Adj. Sess.), § 24 Repealed 2017
- 15-1224 Town clerks
- 15-1225 Town road commissioner
- 15-1226 Repealed. 1989, No. 200 (Adj. Sess.), § 7 Repealed 1989
- 15-1227 Appraisers for unorganized towns and gores
- 15-1228 Repealed. 2017, No. 98 (Adj. Sess.), § 4, eff. April 11, 2018 Repealed 2017
- 15-1229 Supervisors for unorganized towns and gores
Subchapter 007 : EXPENSES
Subchapter 008 : TERMINATION NOTICE
Subchapter 009 : COMPENSATION AND BENEFITS ADJUSTMENTS
Chapter 1779 sections
Subchapter 001 : GENERAL PROVISIONS
Subchapter 002 : STATE FEES IN JUDICIAL PROCEEDINGS
- 17-1431 Fees in Supreme and Superior Courts
- 17-1432 Repealed. 1989, No. 221 (Adj. Sess.), § 21(b) Repealed 1989
- 17-1433 Exemption of State from payment of fees
- 17-1434a Repealed by its own terms Repealed
- 17-1435 Repealed. 1981, No. 33, § 3 Repealed 1981
- 17-1436 Repealed. 2017, No. 160 (Adj. Sess.), § 5(4) Repealed 2017
Subchapter 002 : ENACTMENT OF VERMONT STATUTES ANNOTATED
Subchapter 003 : TAXATION OF COSTS
- 17-1471 Taxation of costs
- 17-1472 Plaintiff’s travel
- 17-1473 Repealed. 1969, No. 131, § 36, eff. April 23, 1969 Repealed 1969
- 17-1474 Repealed. 2009, No. 154 (Adj. Sess.), § 238, effective June 3, 2010 Repealed 2009
- 17-1475 Repealed. 1969, No. 131, § 36, eff. April 23, 1969 Repealed 1969
- 17-1476 Repealed. 1977, No. 190 (Adj. Sess.) Repealed 1977
Subchapter 004 : JURORS' FEES
- 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 Repealed 1987
- 17-1516 17-1516 Repealed
- 17-1518 Repealed. 2017, No. 93 (Adj. Sess.), § 25 Repealed 2017
- 17-1519 Repealed. 2017, No. 93 (Adj. Sess.), § 26 Repealed 2017
Subchapter 005 : WITNESS FEES
- 17-1551 Attendance fees
- 17-1552 Criminal causes
- 17-1553 Witness certificates for bill of costs
- 17-1554 17-1554 Repealed
- 17-1556 Witnesses before General Assembly
- 17-1557 Payment
- 17-1558 Repealed. 2010, No. 154 (Adj; Sess.), § 238, effective February 1, 2011 Repealed 2010
- 17-1559 Compensation of law enforcement officers for attendance at proceedings
Subchapter 006 : SHERIFFS AND OTHER OFFICERS
Subchapter 007 : TRUSTEES, APPRAISERS, ELECTION OFFICERS, AND JAILERS
- 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 Repealed 2021
- 17-1635 Repealed. 1959, No. 328 (Adj. Sess.), § 35(j) Repealed 1959
- 17-1636 Repealed. 1967, No. 345 (Adj. Sess.), § 32, eff. April 1, 1969 Repealed 1967
- 17-1637 Commissioners of jail delivery
Subchapter 008 : TOWN OFFICERS
- 17-1671 Town clerk
- 17-1672 Town treasurer’s fee for receiving taxes
- 17-1673 Repealed. 1979, No. 177 (Adj. Sess.), § 3 Repealed 1979
- 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
Subchapter 009 : VITAL REGISTRATION
Subchapter 010 : MISCELLANEOUS FEES
- 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 Repealed
- 17-1758 Masters, auditors, referees, and commissioners
- 17-1759 Repealed. 2017, No. 160 (Adj. Sess.), § 5(5) Repealed 2017
- 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
Chapter 1017 sections
Chapter 10329 sections
Subchapter 001 : GENERAL PROVISIONS
- 103-3101 Powers and duties of Commissioner
- 103-3102 Confidentiality of tax records
- 103-3103 103-3103 Repealed
- 103-3106 103-3106 Repealed
- 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 Repealed 2003
- 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
Subchapter 002 : ADMINISTRATION
- 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
Subchapter 006 : ENFORCEMENT
Subchapter 007 : COLLECTIONS
Chapter 10515 sections
Subchapter 001 : VERMONT ECONOMIC PROGRESS COUNCIL
Subchapter 002 : VERMONT EMPLOYMENT GROWTH INCENTIVE PROGRAM
- 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 Repealed 2019
- 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
Chapter 12129 sections
Subchapter 001 : DUTIES OF DIRECTOR
- 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 Repealed 1995
- 121-3404 Repealed. 2023, No. 72, § 9, eff. June 19, 2023 Repealed 2023
- 121-3405 121-3405 Repealed
- 121-3409 Repealed. 2015, No. 57, § 98, eff. June 11, 2015 Repealed 2015
- 121-3410 Repealed. 2023, No. 72, § 10, eff. June 19, 2023 Repealed 2023
- 121-3411 Powers of the Division of Property Valuation and Review
- 121-3412 Annual report
Subchapter 001A : STATEWIDE AND REGIONAL PROPERTY ASSESSMENT [EFFECTIVE JANUARY 1, 2029]
Subchapter 002 : DUTIES OF LISTERS
Subchapter 003 : STATISTICAL INFORMATION
Subchapter 004 : MISCELLANEOUS
Chapter 12344 sections
Subchapter 001 : SUBJECTS AND MANNER OF TAXATION
- 123-3601 Repealed 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 Repealed
- 123-3617 Repealed. 1991, No. 203 (Adj. Sess.), § 1, eff. May 27, 1992 Repealed 1991
- 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
Subchapter 002 : WHERE AND TO WHOM REAL ESTATE TAXED
- 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 Repealed 1997
- 123-3657 123-3657 Repealed
- 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 Repealed 1997
Subchapter 003 : WHERE AND TO WHOM PERSONAL PROPERTY TAXED
Subchapter 004 : STATE PAYMENT IN LIEU OF PROPERTY TAXES
Subchapter 004A : AGENCY OF NATURAL RESOURCES LAND
Subchapter 004B : PILOT SPECIAL FUND
Subchapter 004C : MUNICIPAL GRAND LIST STABILIZATION PROGRAM
Chapter 12430 sections
Subchapter 001 : AGRICULTURAL LAND AND MANAGED FORESTLAND USE VALUE APPRAISAL 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) Repealed 1995
- 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) Repealed 1995
- 124-3763 Public records
- 124-3763a Repealed. 2003, No. 70 (Adj. Sess.), § 35, eff. March. 1, 2004 Repealed 2003
- 124-3776 Fee hunting prohibition
Subchapter 002 : [REPEALED]
- 124-3764 Repealed. 1995, No. 178 (Adj. Sess.), § 291(4) Repealed 1995
- 124-3765 Repealed. 1995, No. 178 (Adj. Sess.), § 291(5) Repealed 1995
- 124-3766 Repealed. 1995, No. 178 (Adj. Sess.), § 291(6) Repealed 1995
- 124-3767 Repealed. 1995, No. 178 (Adj. Sess.), § 291(7) Repealed 1995
- 124-3768 Repealed. 1995, No. 178 (Adj. Sess.), § 291(8) Repealed 1995
- 124-3769 Repealed. 1995, No. 178 (Adj. Sess.), § 291(9) Repealed 1995
- 124-3770 Repealed. 1995, No. 178 (Adj. Sess.), § 291(10) Repealed 1995
- 124-3771 Repealed. 1995, No. 178 (Adj. Sess.), § 291(11) Repealed 1995
- 124-3772 Repealed. 1995, No. 178 (Adj. Sess.), § 291(12) Repealed 1995
- 124-3773 Repealed. 1995, No. 178 (Adj. Sess.), § 291(13) Repealed 1995
- 124-3774 Repealed. 1995, No. 178 (Adj. Sess.), § 291(14) Repealed 1995
- 124-3775 Repealed. 1995, No. 178 (Adj. Sess.), § 291(15) Repealed 1995
- 124-3777 Repealed. 2021, No. 73, § 10, effective July 1, 2020 Repealed 2021
Chapter 12528 sections
Subchapter 001 : EXEMPTIONS
Subchapter 002 : RESTRICTED EXEMPTIONS
- 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 Repealed 1979
- 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 Repealed 1995
- 125-3842 Repealed. 1995, No. 169 (Adj. Sess.), § 7(c), eff. May 15, 1996 Repealed 1995
- 125-3843 Housing projects for low- and moderate-income occupants
- 125-3844 Repealed. 2007, No. 190 (Adj. Sess.), § 7, eff. May 1, 2008 Repealed 2007
- 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
Subchapter 003 : NEW CONSTRUCTION OR REHABILITATION IN FLOOD-IMPACTED COMMUNITIES [REPEALED EFFECTIVE JULY 1, 2037]
Chapter 1272 sections
Subchapter 001 : QUADRENNIAL APPRAISAL
Subchapter 002 : REPEAL OF QUADRENNIAL APPRAISALS
Chapter 12968 sections
Subchapter 001 : INVENTORIES
- 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
Subchapter 002 : APPRAISALS
- 129-4041 Examination of property; appraisal
- 129-4041a Reappraisal
- 129-4042 129-4042 Repealed
- 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]
Subchapter 003 : INDIVIDUAL LISTS
- 129-4081 Procedure when inventory properly completed
- 129-4082 Taxpayer’s grand list
- 129-4083 Repealed. 1957, No. 219, § 4, eff. July 1, 1961 Repealed 1957
- 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
Subchapter 004 : GRAND LIST OF TOWN
- 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 Repealed 1995
- 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 Repealed 2001
- 129-4186 Repealed. 2007, No. 190 (Adj. Sess.), § 9, eff. June 6, 2008 Repealed 2007
Subchapter 005 : HEARINGS ON APPRAISALS AND ABSTRACTS
Subchapter 006 : CORRECTIONS IN GRAND LIST AFTER RETURN
Subchapter 007 : OTHER TAX LISTS
Subchapter 008 : EXTENSIONS OF TIME
Chapter 13124 sections
Subchapter 001 : TO BOARD OF CIVIL AUTHORITY
- 131-4401 131-4401 Repealed
- 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 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
Subchapter 002 : TO DIRECTOR OR TO SUPERIOR COURT
- 131-4441 Repealed. 1969, No. 253 (Adj. Sess.), § 3 Repealed 1969
- 131-4442 Repealed. 1959, No. 158, § 5, eff. May 5, 1959 Repealed 1959
- 131-4443 131-4443 Repealed
- 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 Repealed 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
Chapter 133145 sections
Subchapter 001 : ASSESSMENT GENERALLY
- 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
Subchapter 002 : COLLECTOR OF TAXES
- 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 Repealed
- 133-4702 Collection enjoined, time not reckoned
Subchapter 003 : COLLECTION OF STATE AND COUNTY TAXES
- 133-4731 Collection of State and county taxes
- 133-4732 Instructions on tax warrants
- 133-4733 Repealed. 2003, No. 122 (Adj. Sess.), § 294c Repealed 2003
- 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
Subchapter 004 : COLLECTION OF TOWN AND OTHER TAXES
- 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 Repealed 1993
- 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
Subchapter 005 : ASSESSMENT AND COLLECTION IN UNORGANIZED TOWNS AND GORES
- 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
Subchapter 006 : ASSESSMENT AND COLLECTION IN UNIFIED TOWNS AND GORES OF ESSEX COUNTY
Subchapter 007 : ASSESSMENT AND COLLECTION OF POLL TAXES
Subchapter 008 : TAX LIENS
- 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 Repealed
- 133-5091 133-5091 Repealed
Subchapter 009 : DELINQUENT TAXES
- 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 Repealed
- 133-5162 List of delinquent taxpayers
- 133-5163 Certification
- 133-5164 Penalties
- 133-5165 133-5165 Repealed
- 133-5191 Property subject to distraint
- 133-5192 Distraint by copy
- 133-5193 Sale on distraint
- 133-5194 Repealed. 1979, No. 21 Repealed 1979
- 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 Repealed 1971
- 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
Chapter 13520 sections
- 135-5400 Statutory purposes
- 135-5401 Definitions
- 135-5402 Education property tax liability
- 135-5402a Repealed. 2011, No. 143 (Adj. Sess.), § 57 Repealed 2011
- 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 Repealed 2018
- 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] Repealed 2034
Chapter 151138 sections
Subchapter 001 : DEFINITIONS; GENERAL PROVISIONS
- 151-5811 Definitions Repealed
- 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 Repealed 1991
- 151-5815 Repealed Repealed
- 151-5816 Repealed. 1991, No. 186 (Adj. Sess.), § 3(b), eff. May 7, 1992 Repealed 1991
- 151-5817 Repealed. 1991, No. 186 (Adj. Sess.), § 8(c), eff. May 7, 1992 Repealed 1991
- 151-5818 Repealed. 1991, No. 186 (Adj. Sess.), § 8(d), eff. May 7, 1992 Repealed 1991
- 151-5819 Inconsistent provisions
- 151-5820 Purpose
Subchapter 002 : TAXATION OF INDIVIDUALS, TRUSTS, AND ESTATES
- 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 Repealed 2009
- 151-5827 Repealed. 1989, No. 119, § 23(b), eff. June 22, 1989 Repealed 1989
- 151-5828 Mobile home park sale; capital gain credit
- 151-5828a Repealed. 1991, No. 32, § 7, eff. May 18, 1991 Repealed 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 Repealed 1993
- 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
Subchapter 003 : TAXATION OF CORPORATIONS
- 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 Repealed 2003
- 151-5838 Digital business entity election
Subchapter 004 : WITHHOLDING OF TAXES AT SOURCE
- 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 Repealed 1991
- 151-5846 Repealed. 1991, No. 186 (Adj. Sess.), § 8(f), eff. May 7, 1992 Repealed 1991
- 151-5847 Withholding on sales or exchanges of real estate
Subchapter 005 : ESTIMATIONS OF NONWITHHELD INCOME TAX
Subchapter 005A : QUARTERLY FILING AND PAYMENT
Subchapter 006 : RETURNS
- 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 Repealed 2009
- 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 Repealed 1991
- 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 Repealed 1997
- 151-5870 Reporting use tax on individual income tax returns
Subchapter 007 : PAYMENT OF INCOME TAXES
Subchapter 008 : DEFICIENCIES, ASSESSMENTS, REFUNDS, AND APPEALS
- 151-5881 Repealed. 1997, No. 156 (Adj. Sess.), § 37 Repealed 1997
- 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
Subchapter 009 : ENFORCEMENT AND COLLECTION
Subchapter 010 : CONFIDENTIAL PREPARATION OF RETURNS
Subchapter 010A : TAXATION OF S CORPORATIONS
Subchapter 010B : TAXATION OF PARTNERSHIPS AND LIMITED LIABILITY COMPANIES
Subchapter 011 : FINANCIAL SERVICES DEVELOPMENT TAX CREDIT
Subchapter 011A : TAX CREDITS RELATING TO A JOB DEVELOPMENT ZONE
Subchapter 011B : RESEARCH AND DEVELOPMENT TAX CREDIT
Subchapter 011C : NEW JOBS TAX CREDIT
Subchapter 011D : MANUFACTURER'S INVESTMENT TAX CREDIT
Subchapter 011E : ECONOMIC ADVANCEMENT TAX INCENTIVES
Subchapter 011F : TAX CREDIT FOR REHABILITATION OF HISTORIC BUILDINGS
Subchapter 011G : REHABILITATION TAX CREDIT
Subchapter 011H : TRAINING TAX CREDIT
Subchapter 011I : AFFORDABLE HOUSING TAX CREDIT
- 151-5930u Tax credit for affordable housing
- 151-5930v Repealed. 2009, No. 1 (Sp. Sess.), § H.28(a), eff. January 1, 2010 Repealed 2009
- 151-5930w 151-5930w Repealed
- 151-5930y Repealed. 2013, No 73, § 24, eff. January 1, 2014 Repealed 2013
- 151-5930z Repealed. 2019, No. 51, § 40(1), eff. Jan. 1, 2019 Repealed 2019
Subchapter 012 : SETOFF DEBT COLLECTION
- 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
Subchapter 013 : FRANCHISE TAX ON WASTE FACILITIES
Chapter 1531 section
Chapter 15417 sections
- 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 Repealed 2013
- 154-6075a Repealed. 2019, No. 72, § E.500 Repealed 2019
Chapter 1811 section
Chapter 1831 section
Chapter 18511 sections
- 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
Chapter 1873 sections
Chapter 1899 sections
- 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
Chapter 19048 sections
Subchapter 001 : PURPOSE; DEFINITIONS
Subchapter 002 : GIFT TAX
Subchapter 003 : ESTATE TAX
- 190-7441 Name of tax
- 190-7442 Repealed. 1979, No. 140 (Adj. Sess.), § 3, eff. date, see note below Repealed 1979
- 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
Subchapter 004 : GENERAL PROVISIONS
- 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 Repealed 2015
- 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 Repealed 1997
- 190-7483 Method of payment
- 190-7484 190-7484 Repealed
- 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
Chapter 2011 section
Chapter 2031 section
Chapter 20538 sections
Subchapter 001 : GENERAL PROVISIONS
Subchapter 002 : LICENSES
Subchapter 003 : STAMP TAX
- 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
Subchapter 004 : TOBACCO PRODUCTS TAX
- 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 Repealed 1997
- 205-7821 Criminal penalties
- 205-7822 Application of provisions
- 205-7823 Deposit of revenue
Chapter 20710 sections
- 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 Repealed 2025
- 207-7910 Cannabis sales tax revenue; Universal Afterschool and Summer Special Fund
Chapter 2091 section
Chapter 21157 sections
Subchapter 001 : GENERAL PROVISIONS
- 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 Repealed
Subchapter 002 : RAILROADS
- 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 Repealed
- 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 Repealed
- 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
Subchapter 003 : STEAMBOAT, CAR, AND TRANSPORTATION COMPANIES
Subchapter 004 : EXPRESS COMPANIES
Subchapter 005 : TELEGRAPH COMPANIES
Subchapter 006 : TELEPHONE COMPANIES
Subchapter 007 : INSURANCE COMPANIES
Chapter 2134 sections
Subchapter 001 : GENERAL PROVISIONS
Subchapter 002 : IMPOSITION, PAYMENT, AND COLLECTION OF TAX
Subchapter 003 : TAXATION OF ELECTRICAL GENERATING PLANTS
Chapter 2152 sections
Chapter 2172 sections
Chapter 21924 sections
- 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
Chapter 2211 section
Chapter 2231 section
Chapter 22528 sections
Subchapter 001 : GENERAL PROVISIONS
- 225-9201 Statutory purposes
- 225-9202 Definitions
- 225-9203 Records; inspection
- 225-9204 Repealed. 1987, No. 278 (Adj. Sess.), § 4, eff. June 21, 1988 Repealed 1987
- 225-9205 Repealed. 1963, No. 227, § 8 Repealed 1963
- 225-9206 Notices
- 225-9207 Repealed. 1991, No. 186 (Adj. Sess.), § 10(a), eff. May 7, 1992 Repealed 1991
Subchapter 002 : IMPOSITION AND COLLECTION OF TAX
- 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 Repealed 1963
- 225-9247 Hospital and medical service corporations and credit unions
- 225-9248 Informational reporting
Subchapter 003 : ENFORCEMENT AND PENALTIES
- 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 Repealed 1975
- 225-9278 Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999 Repealed 1997
- 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
Subchapter 004 : SHORT-TERM RENTAL IMPACT SURCHARGE
Chapter 2271 section
Chapter 2291 section
Chapter 2306 sections
Chapter 23118 sections
- 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 Repealed
- 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
Chapter 23345 sections
Subchapter 001 : GENERAL PROVISIONS
- 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
Subchapter 002 : EXEMPTIONS
- 233-9741 Sales not covered
- 233-9742 Transactions not covered Repealed
- 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
Subchapter 003 : IMPOSITION, RATE, AND PAYMENT OF TAX
- 233-9771 Imposition of sales tax
- 233-9771a Repealed. 2013, No. 200 (Adj. Sess.), § 22(2), eff. January 1, 2015 Repealed 2013
- 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 Repealed 1993
- 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 Repealed 2011
Subchapter 004 : ENFORCEMENT AND PENALTIES
- 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 Repealed 1997
- 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
Chapter 2351 section
Chapter 23612 sections
- 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
Chapter 23713 sections
- 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