32 V.S.A. § 9618 — Duty to report stock acquisitions

Each person who acquires a controlling interest in a corporation, whether by one or
more than one transfer of stock, shall, if the fair market value of all real property
held in this State by the corporation exceeds $500,000.00, report to the Commissioner
of Taxes, within 30 days after the acquisition, the fair market value of all real
property held in this State by the corporation at the time of the acquisition of the
controlling interest. (