32 V.S.A. § 9533 — Tax liability, payment, and acknowledgement

(a) The tax imposed by this chapter is the sole liability of the transferor and shall
conclusively be presumed to have been paid by the transferor only.
(b) The tax shall be paid by the transferor to the Department of Vermont Health Access
within 10 days after the date of the transfer, accompanied by the nursing home transferor
tax form prescribed by the Commissioner.
(c) A nursing home transferor tax return filing shall not be required for changes in nursing
home ownership that are not transfers as defined in subdivision 9530(7) of this chapter.
(d) Notwithstanding anything to the contrary in 1 V.S.A. § 317 and section 3102 of this title, tax return filings made pursuant to this chapter shall be public information,
subject to disclosure pursuant to 1 V.S.A. § 316.
(e) Upon the receipt of the full amount of the tax, the Commissioner shall deposit receipts
from the transferor tax into the General Fund. (