Partnertax.ai
Start free trial →

Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 5954

Filing of return and payment of tax

Official textlegislature.vermont.gov

# (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). (

Last amended: Added 1987, No. 78, § 17; amended 1995, No. 186 (Adj. Sess.), § 23, eff. May 22, 1996; 2015, No. 134 (Adj. Sess.), § 15.)

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 151-5914 · Returns and mandatory payments
  2. 151-5915 · Minimum tax
  3. 151-5916 · Tax credits
  4. 151-5920 · Returns and mandatory payments
  5. 151-5921 · Minimum tax
  6. 151-5922 · Financial services development tax credit
  7. 151-5923 · 151-5923
  8. 151-5925 · Repealed. 2015, No. 57, § 98, effective June 11, 2015
  9. 151-5926 · Repealed. 2005, No. 75, § 16, eff. June 23, 2005
  10. 151-5927 · 151-5927
  11. 151-5929 · Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006
  12. 151-5930 · Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006
  13. 151-5930a · 151-5930a
  14. 151-5930c · 151-5930c
  15. 151-5930j · Repealed. 2005, No. 184 (Adj. Sess.), § 16
  16. 151-5930k · Repealed. 2005, No. 184 (Adj. Sess.), § 4(a), eff. January…
  17. 151-5930n · Repealed. 2005, No. 183 (Adj. Sess.), § 16(b)
  18. 151-5930p · 151-5930p
  19. 151-5930t · Repealed. 2005, No. 207 (Adj. Sess.), § 12, eff. May 31,…
  20. 151-5930u · Tax credit for affordable housing
  21. 151-5930v · Repealed. 2009, No. 1 (Sp. Sess.), § H.28(a), eff. January…
  22. 151-5930w · 151-5930w
  23. 151-5930y · Repealed. 2013, No 73, § 24, eff. January 1, 2014
  24. 151-5930z · Repealed. 2019, No. 51, § 40(1), eff. Jan. 1, 2019
  25. 151-5931 · Short title
  26. 151-5932 · Definitions
  27. 151-5933 · Collection of debts through setoff
  28. 151-5934 · Procedure for setoff
  29. 151-5935 · Joint returns
  30. 151-5936 · Hearing procedure
  31. 151-5937 · Priorities in claims to setoff
  32. 151-5938 · Collection assistance fees
  33. 151-5939 · Confidentiality exemption; nondisclosure
  34. 151-5940 · Rules and regulations
  35. 151-5941 · Procedure for setoff of court judgments
  36. 151-5942 · Offset for taxes owed in another state; reciprocity
  37. 151-5951 · Definitions; general provisions
  38. 151-5952 · Imposition of tax
  39. 151-5953 · Exemptions
  40. 151-5954 · Filing of return and payment of tax
Full table of contents →