Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 5873
Extension of time for payment
Official textlegislature.vermont.gov
For good cause shown, the Commissioner may extend the time for the payment of any tax liability, but the taxpayer shall pay, at the time the tax liability is paid, without assessment or demand, interest computed at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title on the unpaid amount of that tax liability from the time when the liability was originally due to the time of payment. (
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In this chapter (40 sections)
- 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- 151-5862c · Repealed. 2009, No. 160 (Adj. Sess.), § 51(c)(1) repealed…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- 151-5865 · Repealed. 1991, No. 186 (Adj.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- 151-5869 · Repealed. 1997, No. 156 (Adj.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- 151-5875 · Repealed. 1997, No. 156 (Adj.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- 151-5881 · Repealed. 1997, No. 156 (Adj.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
- 151-5894 · Liability for failure or delinquency
- 151-5895 · Tax liability as property lien
- 151-5901 · Consent to use or disclosure of information
- 151-5902 · Persons preparing returns
- 151-5903 · Exceptions
- 151-5910 · Definitions; federal conformity