32 V.S.A. § 3101 — Powers and duties of Commissioner

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(12) [Repealed.]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