Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 7781
Powers of officer conducting hearings
The Commissioner and any agent of the Commissioner duly authorized to conduct any inquiry, investigation, or hearing hereunder shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation.
At any hearing ordered by the Commissioner, the Commissioner or his or her agent authorized to conduct such hearing and having authority by law to issue such process may subpoena witnesses and require the production of books, papers, and documents pertinent to such inquiry. No witness under subpoena authorized to be issued by the provisions of this chapter shall be excused from testifying or from producing books or papers on the ground that such testimony or the production of such books or other documentary evidence would tend to incriminate him or her, but such evidence or the books or papers so produced shall not be used in any criminal proceeding against him or her. Officers who serve subpoenas issued by the Commissioner or under his or her authority and witnesses attending hearings conducted by him or her hereunder shall receive fees and compensation at the same rates as officers and witnesses in causes before a Criminal Division of the Superior Court, to be paid on vouchers of the Commissioner on order of the Commissioner of Finance and Management from the proper appropriation for the administration of this chapter. (Amended 1965, No. 194, § 10, operative February 1, 1967; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1983, No. 195 (Adj. Sess.), § 5(b); 1983, No. 230 (Adj. Sess.), § 16; 2009, No. 154, § 238.)
Source: view the official text
In this chapter (38 sections)
- 205-7701 · Administration of chapter
- 205-7702 · Definitions
- 205-7731 · License required
- 205-7732 · Application for and issuance of license
- 205-7733 · Repealed. 1981, No. 31, § 18
- 205-7734 · Penalties for sales without license
- 205-7735 · Term of licenses
- 205-7736 · Revocation and suspension of licenses
- 205-7737 · Bonding
- 205-7771 · Rate of tax
- 205-7772 · Form and sale of stamps
- 205-7773 · Use and redemption of stamps
- 205-7774 · Affixing stamps
- 205-7775 · Retail dealers
- 205-7776 · Collection of cigarette tax through nonresident licensed…
- 205-7777 · Records required; inspection and examination; assessment of…
- 205-7778 · Unstamped packages—Penalties
- 205-7779 · Seizure
- 205-7780 · Hearing
- 205-7781 · Powers of officer conducting hearings
- 205-7782 · Application for hearing
- 205-7783 · Appeals
- 205-7784 · Counterfeiting stamps
- 205-7785 · Monthly report
- 205-7786 · Gray marketed cigarettes
- 205-7811 · Imposition of tobacco products tax
- 205-7812 · Liability for collection of tax
- 205-7813 · Returns and payment of tax by licensed wholesale dealer
- 205-7814 · Floor stock tax
- 205-7815 · Licensed wholesale dealers
- 205-7816 · Records to be kept; examination
- 205-7817 · Determination of tax on failure to file return
- 205-7818 · Tax as debt to the State
- 205-7819 · Refunds
- 205-7820 · Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1,…
- 205-7821 · Criminal penalties
- 205-7822 · Application of provisions
- 205-7823 · Deposit of revenue