Vermont Administrative Code

Except as may be otherwise provided herein, and unless the context otherwise requires, the following definitions shall apply to all consumer fraud rules and regulations promulgated in accordance with 9 V.S.A. Section 2453(c) : (1) "Consumer" means consumer as defined in Chapter 6…

Section 102.01 Representation of Seller The sale to consumers or the solicitation of consumers to purchase goods or services constitutes an affirmative representation that the seller or solicitor will honor all of his express and implied warranties with respect to such goods or s…

Section 105.01 Prohibited Acts It shall constitute an unfair and deceptive trade act and practice in commerce under 9 V.S.A. Section 2453(a) for a seller or solicitor: (a) To advertise or promise prompt delivery unless, at the time of the advertising or promise, the seller or sol…

Section 111.01 Prohibited Acts It shall constitute an unfair and deceptive trade act and practice in commerce under 9 V.S.A. § 2453(a) for a seller of propane to violate this rule. Section 111.02 Definitions For the purpose of this rule: (a) "75-25 rule" means a method of allocat…

Section 112.01 DISCLOSURES TO CONSUMER (a) A credit reporting agency, as defined in 9 V.S.A. § 2480a , shall cause its name and telephone number to be listed under the heading "Credit Reporting Agency" in each NYNEX White Pages Directory and each NYNEX Yellow Pages Directory serv…

Section 113.01 Definitions (a) A "telephonic home solicitation sale" is a sale or lease, or the offer for sale or lease, of goods or services with a purchase price of $ 5.00 or more, whether under single or multiple contracts, where the sale, lease or offer thereof is solicited o…

Section 114.01 Definition A "distress sale" is an offer to sell to consumers, or the sale to consumers of, goods which the seller states or implies has been occasioned by termination or discontinuance of all or part of the seller's business, termination of the seller's lease, fir…

Section 115.01 Obligation to Disclose It shall constitute an unfair and deceptive trade act and practice in commerce under 9 V.S.A. S2453 (a) for any person engaged in the rent-to-own business to rent, or offer to rent, merchandise of any kind on a rent-to-own basis without fully…

Section 117.01 Definitions The following definitions apply to this rule: (a) "Advertisement" means any communication offering goods for sale and directed to the public or to a substantial number of consumers, regardless of whether the communication is conveyed in writing, orally,…

Section 116.01 Definitions The following definitions apply to this rule: (a) "Clear and conspicuous" means that the required disclosures are presented in such a manner, given their size, color, contrast and proximity to any related information, as to be readily noticed and unders…

Section 118.01 Definitions (a) "ADVERTISEMENT," "ADVERTISING" or "AD," unless otherwise noted, means any oral, written or graphic statement made by, for, or in the name of a car dealer that is in any manner connected with the solicitation of business. The term includes statements…

SUBJECT: CONSUMER FRAUD--CHARITABLE SOLICITATIONS ATTORNEY GENERAL CONSUMER PROTECTION ADOPTED PURSUANT TO 9 V.S.A. § 2479(c) RULE CF 119 CHARITABLE SOLICITATIONS Notes 06 - 019 Code Vt. R. 06-031-019-X EFFECTIVE DATE: November 23, 1999 Secretary of State Rule Log # 99-66 AMENDED…

T100 (Quarterly Escrow Payment and Certification) SUBJECT: TOBACCO -- QUARTERLY ESCROW DEPOSIT AND CERTIFICATION ATTORNEY GENERAL TOBACCO UNIT ADOPTED PURSUANT TO 33 V.S.A. SECTION 1922 RULE T 100 Notes 06 - 020 Code Vt. R. 06-031-020-X EFFECTIVE DATE: June 30, 2004 Secretary of …

Section 120.01 Definitions (a) "Based in Vermont" means, with reference to a company, that the company currently discharges substantial functions in Vermont. For this purpose, "substantial functions" do not include such activities as the original development of the goods or servi…

Appendix A Sworn Statement Form Certifying Food NOT Produced with Genetic Engineering NAME OF MANUFACTURER OR PRODUCER: _____________________________________________ ADDRESS: ________________________________ CITY: __________________ STATE ____________ ZIP CODE: ________________ A…

Section 1.1 Purpose The purpose of this rule is to establish the criteria and procedures by which to distribute the State share of funds to match federal disaster relief under the Federal Emergency Management Agency's Public Assistance Program. The Emergency Relief and Assistance…

This General Rule is intended to establish standards for ethical conduct of hearing officers, and guidelines and oversight for administrative hearing officers in the Executive Branch. It consists of a Code of Conduct containing broad statements called Canons, specific rules set f…

OVERVIEW The policy of this State for administration of personal expenses must take into consideration that department heads have considerable discretion with respect to assignment of employee activities that result in personal expense claims. Thus, the responsibility for authori…

Section I WAIVER OF WRITTEN EXAMINATION FOR HANDICAPPED APPLICANTS NOT APPLYING FOR STATE EMPLOYMENT THROUGH THE EQUAL ACCESS PROGRAM (SECTION II) A fully qualified handicapped applicant who meets the minimum education and/or experience requirements for a position may request a w…

Section 9.01 Request for Certification When a classified position becomes vacant or when a new position is established and such position is to be filled by competitive procedures, a request for certification shall be submitted to the Commissioner on a prescribed form. Upon receip…

Section 8.01 Establishment of a Register The Commissioner will prepare a list of persons qualified and eligible for appointment to positions in one or more classes. This list will include candidates for re-employment, competitive appointment, transfer, demotion, and restoration. …

Rule No.1 Description of Organization The functions and statutory authority of the State Buildings Division are described in the outline of "Authority, Duties and Responsibilities" as spelled out in Appendix (1) hereof. Rule No.2 Definitions The definitions set forth in 3 V.S.A. …

Section I Regulations Regarding Solicitors 1. No agent, peddler, salesman, solicitor or other person without appointment is permitted in an assigned deaprtmental area unless he has the express permission of the department or agency head whose employees occupy that area. 2. No age…

Section 1.0 Authority and Application These rules are promulgated pursuant to 29 V.S.A. § 152(14) . The rules apply to all state-owned or leased land, buildings, structures, grounds and appurtenances under the jurisdiction of the Commissioner of Buildings and General Services as …

When a town clerk has accepted a plat or a plan in accordance with T. 27 V.S.A. § 1403 , he shall immediately endorse on the face of the plat or plan the date and time of filing, as with any other instrument. The town clerk shall assign to the plat or plan a number, consecutive i…

Contract Period - As indicated on the Request for Quotation Form. Transportation Charges - The price or prices quoted shall include all transportation charges fully prepaid to any destination in Vermont. Quantities - For the information of bidders, the quantities under this contr…

Section A. Computations of Vermont Apportionment Percentage. (1) If the income of a taxable corporation is derived from any trade, business, or activity conducted entirely within this state, the Vermont net income of the corporation shall be apportioned to this state in full. If …

Section 1.75011 Definitions The definitions set forth in this section apply to all regulations issued under Chapter 201 of Title 32 of the Vermont Statutes Annotated. (a) "Operator": An Operator is an individual, corporation, partnership or other entity who either (1) maintains f…

Section 1.31021 General Policy Records and files of the Vermont Department of Taxes are confidential and shall not be available for public inspection, except as provided by this regulation. Section 1.31022 Definitions (a) "Person" shall include any individual, firm, corporation, …

Section 1.5901 CONFIDENTIAL PREPARATION OF RETURNS (a) 32 V.S.A. Sections 5901-5903 are effective for returns or declarations filed on or after July 1, 1972. (b) The written declaration referred to in 32 V.S.A. § 5901(a) shall be made pursuant to the form prescribed by the commis…

Section 58622 CONSOLIDATED RETURNS BY CORPORATIONS (a) The Commissioner shall permit a taxable corporation to file a consolidated Vermont corporate income tax return as a member of an affiliated group if: (1) the taxable corporation qualified for and used the privilege of filing …

Introduction The principle of the Vermont Tax Department in assessing and collecting franchise taxes is to collect all taxes which any corporation may be required to pay, but no more; to develop smooth and efficient functions within its own organization and to cultivate cordial a…

Section 5813 EFFECTIVE DATE OF CHAPTER 15 OF TITLE 3 V.S.A (a) Chapter 152 of Title V.S.A. was enacted into law, as 1966 Public Acts No. 61. on March 19, 1966. The new statute become effective as of January 1, 1966. Chapter 152 supersedes, as hereinafter set forth, the personal i…

Section 15823(2) 1 EXEMPTION FOR MILITARY PAY FOR FULL-TIME ACTIVE DUTY WITH THE ARMED SERVICES (a) Definitions "Full-time active duty" shall mean full-time active duty in the active military service of the United States. The term does not include "annual training", "inactive dut…

Section 58682 EXTENSION OF TIME FOR FILING CORPORATE RETURN (a) When Federal Extension Allowed Without Application - Whenever a corporation in good standing with the Vermont Department of Taxes, without application, qualifies for and uses a Federal extension of time for filing it…

Section 58681 EXTENSION OF TIME FOR FILING INDIVIDUAL RETURN (a) When Federal Extension Allowed Without Application - Whenever an individual, without application, qualifies for and uses a Federal extension of time for filing his U.S. income tax return in any year, a similar exten…

Section 5869 FEE FOR FAILURE TO FILE A RETURN Notwithstanding the provisions of 1966 Public Acts No. 61, and Reg. 5813-2 issued under the authority of 32 V.S.A. § 5813 , the provisions of 32 V.S.A. § 5869 , (which provide for a late filing fee in the event of a failure to file a …

Section 5862.1 FORM OF VERMONT CORPORATE INCOME TAX RETURN (a) Vermont Return, Form 104 - The former Vermont corporation franchise tax return was a virtual facsimile of the Federal corporation income tax return, Form 1120. For the purpose of simplicity, the Vermont corporate inco…

Section 58231 VERMONT INCOME OF NONRESIDENT SHAREHOLDERS OF SMALL BUSINESS CORPORATIONS Some question has arisen in regard to the taxability of dividends and undistributed income and gains enjoyed by nonresident shareholders of small business corporations, qualified as such under…

Section 58131 APPLICABILITY OF OUTSTANDING INCOME AND FRANCHISE TAX REGULATIONS; PROCEDURE ADOPTED WITH RESPECT TO FORTHCOMING INCOME TAX REGULATIONS (a) Applicability of Outstanding Regulations - No Regulation adopted by a Commissioner of Taxes under the authority of 32 V.S.A. §…

Section 1.5921 DEFINITIONS 1.59211 "Qualifying Costs" shall mean amounts actually paid (or, in the case of a taxpayer who uses the accrual method of accounting for tax purposes, amounts actually incurred) for the purchase and installation of equipment forming all or part of the r…

Section 5861(C).2 JOINT FILINGS OF MARRIED COUPLES 32 V.S.A. 5861(c) as amended permits joint filing of Vermont income tax returns, if such returns are permissable under the laws of the United States. Therefore, beginning with returns filed for the taxable year 1968, a married co…

Section 1.10001 TAX IMPOSED (General: Treatment of the Land Gains Tax for Federal Income Tax Purposes) 1.100011 Regulatory Authority These regulations are promulgated pursuant to Section 10009(a) of Title 32, Vermont Statutes Annotated. 1.100012 Tax as Selling Expense The Land Ga…

Section 10.11710 General (a) The regulations are promulgated pursuant to Title 10 V.S.A. § 1172(b) . (b) "Commissioner" means the Vermont Commissioner of Taxes unless specifically designated otherwise. (c) "Tax" means the levy imposed by Chapter 36 of Title 10, V.S.A. (d) If the …

REG. SEC. 1.9202 STATUTORY PROVISIONS; DEFINITIONS REG. SEC. 1.9203 STATUTORY PROVISIONS; RECORDS, INSPECTION REG. SEC. 1.9242 STATUTORY PROVISIONS; COLLECTION OF MEALS AND ROOMS TAX BY OPERATOR AND IMPOSITION OF GROSS RECEIPTS TAX REG. SEC. 1.9245 STATUTORY PROVISIONS; OVERPAYME…

Section 1.9601 PROPERTY TRANSFER TAX DEFINITIONS 1.9601(1)1 Definition of "Deed" (a) General Definition - The term "Deed" includes any deed, instrument, bill of sale, or other writing evidencing a transfer of title to real property. Such term also includes a sheriff's Deed and th…

Section 68.58411 RATE OF WITHHOLDING (a) Effective for the first payroll period beginning on or after May 13, 1979, Vermont income taxes to be deducted and withheld from the wages of an employee for any payroll period shall equal twenty-three percent (23%) * of the federal taxes …

Rule No.1 Organization and Operation (a) Organization. The Department of Taxes is established by 3 V.S.A. § 212 . 32 V.S.A. § 3101 provides that the Department shall be administered by a Commissioner of Taxes, who is appointed biennially by the Governor with the advice and consen…

Section I Forms a. Only those forms, notices and reports prescribed by the Commissioner of Taxes or his designated agents may be used for filing purposes. b. The Commissioner or his designated agent may withhold approval, at any time, of the use of any form which has not been dul…

Section I Forms a. Only th ose forms, notices and reports prescribed by the Commissioner of Taxes or his designated agents may be used for filing purposes. b. The Commissioner or his designated agent may withhold approval, at any time, of the use of any form which has not been du…