32 V.S.A. § 8122 — Execution of returns

A person or corporation required by this chapter to pay a tax and all persons or corporations
to whom the Commissioner sends forms shall fill out such forms, answer all interrogatories
therein contained, and return the same as hereinafter provided. Such forms, so filled
out, shall be subscribed and sworn to by the person making the return, if made by
an individual or firm or, if made by a corporation, by its clerk, treasurer, or other
proper officer.