32 V.S.A. § 3110 — Payments accepted by the Commissioner

Notwithstanding section 583 of this title and any other provision of law to the contrary, the Commissioner may accept payment
of taxes, license fees, penalties, interest, fees, or other charges by any means that
the Commissioner deems necessary for the effective administration of taxes. When accepting
payment by bank credit cards, the Commissioner may charge the taxpayer an additional
amount that approximates the cost of providing the service and that is approved by
the Secretary of Administration for each payment made by credit card. Notwithstanding
section 502 of this title, the Commissioner may charge against collections paid using a bank credit card a
percentage of collections and any service fee imposed. (