Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 3204
Processing fee
Official textlegislature.vermont.gov
A manual processing fee of $25.00 may be assessed against any taxpayer who files or on whose behalf is filed an unacceptable return or against any paid preparer who files an unacceptable return on behalf of a taxpayer. An unacceptable return is one that is not on a form issued by or approved by the Commissioner or that requires the Department to take steps in addition to its normal processing procedures to process. The Department may reduce any refund due the taxpayer by the amount of the fee. (
Source: view the official text
In this chapter (29 sections)
- 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…
- 103-3109a · Repealed. 2003, No. 70 (Adj. Sess.), § 32, eff. March 1,…
- 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…
- 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- 103-3115 · [Repealed.]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…
- 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…
- 103-3301 · Collections Unit
- 103-3302 · Debt referral
- 103-3303 · Collection powers and process