32 V.S.A. § 5954 — Filing of return and payment of tax

(a) Every person required to pay this tax shall, on or before the 30th day of the month
following each calendar quarter, file a return with the Commissioner of Taxes and
pay the amount of tax due. The Commissioner may require a return to be filed for quarters
in which no tax is due.
(b) Copies of this return shall be filed with the Secretary of Natural Resources at the
same time, or as otherwise required by the Secretary. Information filed with the Secretary
under this section shall be a public record and made available by the Agency in accordance
with the provisions of 1 V.S.A. chapter 5 without being subject to the exception created by 1 V.S.A. § 317(c)(6). (