Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 7480
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)
- 190-7444 · Return by executor
- 190-7445 · Copies of federal estate tax returns to be filed
- 190-7446 · When returns to be filed
- 190-7447 · When tax payable
- 190-7448 · Extension of time for payment
- 190-7449 · Probate Division to send Commissioner notice of estate
- 190-7450 · Powers and duties of executor or administrator appointed for…
- 190-7451 · Appointment of resident administrator for nonresident’s…
- 190-7452 · Personal liability of recipient of property; effect of…
- 190-7453 · Reimbursement of person other than executor paying tax
- 190-7454 · Discharge of executor; income tax clearance; notice of…
- 190-7455 · 190-7455
- 190-7460 · Generation-skipping transfers
- 190-7470 · Administration of chapter
- 190-7471 · Regulations
- 190-7472 · Abatement of tax liabilities
- 190-7473 · Allocation of payments
- 190-7474 · Inconsistent provisions
- 190-7475 · Repealed. 2015, No. 146 (Adj. Sess.), § 4, eff. January 1,…
- 190-7476 · Additional returns
- 190-7477 · Failure to file a return; petition and computation of tax
- 190-7478 · Examination of records and witnesses
- 190-7479 · Supplemental information; changes in federal tax liability…
- 190-7480 · Form and verification of returns
- 190-7481 · Extension of time for filing of returns
- 190-7482 · Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1,…
- 190-7483 · Method of payment
- 190-7484 · 190-7484
- 190-7486 · Time limitation on notices of deficiency and assessment of…
- 190-7487 · Determination of deficiency, penalty, or interest
- 190-7488 · Refunds; petitions for refunds
- 190-7489 · Procedure for hearings by Commissioner; appeals
- 190-7490 · Payment and collection of deficiencies and assessments;…
- 190-7491 · Remedy exclusive; determination final
- 190-7492 · Determination of taxable gifts or estate and gift and estate…
- 190-7493 · Tax a debt to the State
- 190-7494 · Action to collect taxes; limitations
- 190-7495 · Levy for nonpayment
- 190-7496 · Liability for failure or delinquency
- 190-7497 · Tax liability as property lien