32 V.S.A. § 8123 — Time and place of filing

One copy of the form filled out and sworn to as provided in section 8122 of this title shall be returned at the expense of the party making the same to the Commissioner,
and one copy shall be retained by the person or corporation making the return. When
required to be made annually, such return shall be made and filed, except as otherwise
provided in this chapter, on or before September 15 for the fiscal year ending with
June 30 next preceding. When required to be made semiannually, such return shall
be made and filed, except as otherwise provided in this chapter, on or before March
15 and September 15 for the semiannual periods ending with the last day of December
and June next preceding, respectively.