32 V.S.A. § 9605 — Payment of tax

(a) The tax imposed by this chapter shall be paid to the Commissioner within 30 days after
transfer of title to property subject to the tax or, in the case of a transfer or
acquisition of a controlling interest in a person with title to property for which
a deed is not given, within 30 days after transfer or acquisition.
(b) If an agreement, instrument, memorandum, or other writing evidencing a transfer of
title to property is taxed as a deed at the time of its recording, the later recording
of the deed to the property shall not be subject to the transfer tax. (