Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 5867
Form and verification of returns
The returns required to be filed under this chapter shall be in such form and manner as the Commissioner prescribes in order to ensure payment of the taxes imposed by this chapter and shall be filed at the main office of the Department of Taxes. Those returns shall be verified by written declarations that the statements therein are made subject to the pains and penalties of perjury. When a return is made by a corporation, the person signing it shall be considered to be the person who is subject to the pains and penalties of perjury. The Commissioner shall cause to be prepared blank forms for the returns and shall cause them to be distributed throughout the State and to be furnished upon application, but failure to secure or receive such a form shall not relieve a taxpayer from the obligation of filing any return herein required. (
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In this chapter (40 sections)
- 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- 151-5862c · Repealed. 2009, No. 160 (Adj. Sess.), § 51(c)(1) repealed…
- 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- 151-5865 · Repealed. 1991, No. 186 (Adj.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,…
- 151-5866 · Supplemental information; changes in federal tax liability…
- 151-5866a · Reporting adjustments to federal taxable income and federal…
- 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- 151-5869 · Repealed. 1997, No. 156 (Adj.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- 151-5875 · Repealed. 1997, No. 156 (Adj.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- 151-5881 · Repealed. 1997, No. 156 (Adj.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…
- 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;…
- 151-5887 · Remedy exclusive; determination final
- 151-5888 · Determination of taxable income and income tax liability…
- 151-5891 · Tax a debt to the State
- 151-5892 · Action to collect taxes; limitations
- 151-5893 · Levy for nonpayment