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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 10009

Administration of tax

Official textlegislature.vermont.gov

# (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. (

Last amended: Added 1973, No. 81, § 8, eff. May 1, 1973; amended 2009, No. 1 (Sp. Sess.), § H.46, eff. June 2, 2009; 2021, No. 105 (Adj. Sess.), § 601, eff. July 1, 2022.)

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In this chapter (12 sections)
  1. 236-10001 · Tax imposed
  2. 236-10002 · Land and residences
  3. 236-10002a · Principal residence
  4. 236-10003 · Rate of tax
  5. 236-10004 · Sale or exchange
  6. 236-10005 · Basis, gain, and holding period
  7. 236-10006 · Liability for tax
  8. 236-10007 · Withholding at source; payment
  9. 236-10008 · Installment sales
  10. 236-10009 · Administration of tax
  11. 236-10010 · Criminal penalties
  12. 236-10011 · Exception
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