32 V.S.A. § 8121 — Formulation and distribution of returns

The Commissioner shall formulate forms requiring the statement of facts necessary
to determine the amount of each tax prescribed in this chapter. On request, he or
she shall furnish such forms by mail or otherwise to each person or corporation required
to pay such tax. If he or she deems it necessary, he or she shall furnish forms to
any person who may have acted as an agent or broker in this State for a foreign insurance
or guaranty company not making returns to this State for the purpose of taxation,
or who within this State may have solicited, arranged for, or effected a contract
of insurance, guarantyship, or suretyship for another person with such foreign company.