32 V.S.A. § 10009 — Administration of tax

(a) The Commissioner of Taxes shall administer and enforce this chapter and this tax.
The Commissioner may adopt, amend, and withdraw reasonable rules to assist such administration
and enforcement.
(b) All the administrative provisions of chapter 151 of this title, including those relating
to the collection and enforcement by the Commissioner of the withholding tax and the
income tax, and of chapter 103 of this title, including those relating to interest
and penalty charges, shall apply to the tax imposed by this chapter. (