Vermont Administrative Code

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 1.9701 GENERAL PROVISIONS Reg.§ 1.9701(4) - 1 Sales Price. Except as noted below, "sales price" for purposes of calculating tax means the total amount of consideration, including cash, credit, property, and services for which personal property or services are sold, leased…

THE FOLLOWING REGULATIONS ARE PROMULGATED BY THE VERMONT COMMISSIONER OF TAXES AS PROVIDED BY 32 V.S.A. § 6105 FOR THE PURPOSE OF CLARIFYING AND ADMINISTRATING THE SMALL BUSINESS CORPORATION TAX LAW AND SO AS TO CONFORM AS CLOSELY AS POSSIBLE TO THE OPERATION OF SUB-CHAPTER S OF …

Section 58412 WITHHOLDING OF VERMONT INCOME TAX ON TIPS Under both Federal law (Internal Revenue Code § 3401(f) and Vermont law, ( 32 V.S.A. § 5841 ) , employers must withhold income taxes from substantially all types of remuneration paid to employees. Supplementary remuneration,…

1.5961(7)-1 (Effective 11/20/95) Rent constituting property taxes (a) Purpose: The purpose of this regulation is to clarify how landlords are to allocate property taxes to rental units and how renters may dispute an allocation made by a landlord. (b) Relevant statute: 32 V.S.A. §…

Section 1. 5401(7) [Effective 8/7/04] Homestead (a) Introduction A statewide education tax is imposed on all homestead and nonresidential property. 32 V.S.A. § 5402(a) . However, the tax is imposed at different rates on those two categories of property. Therefore, all property on…

Reg.§ 1 . 5811(11), § 1.5401(7), (14) § 1.6066(c) DOMICILE (Effective 8/7/04) Section 1 Introduction Domicile is a legal concept that has implications for Vermont income tax, the statewide education tax and property tax adjustments. With regard to income tax, resident individuals…

Section 1 Effective Date These regulations shall be effective for tax years beginning on and after January 1, 2006. Section 2 Authorization and Purpose (a) This rule is authorized by 32 V.S.A. § 3201(a)(1) . (b) The purpose of this rule is to establish standards for determining V…

Section 1 Statutory Framework Vermont individual income tax is imposed on the taxable income earned or received in the tax year by every individual, estate, and trust, subject to income taxation under the laws of the United States. Taxable income is defined in 32 V.S.A. § 5811(21…

Section 1 Introduction Upon enrollment in Vermont's Use Value Appraisal Program, also known as the Current Use Program (the "Program"), a lien arises on the enrolled property to secure the payment of the Land Use Change Tax. 32 V.S.A. § 3757(f) . This lien is superior to any subs…

(32)- 1 Municipal Charters Where the charter of a municipality provides for procedures other than those outlined in this rule, the provisions of that charter shall prevail. (32)3802(8)-1 Property Tax Exemption - Household Furniture and Equipment The terms "household furniture and…

Department of Taxes Division of Property Valuation & Review These rules are prepared pursuant to the authority granted to the Division of Property Valuation and Review by 32 V.S.A., Sections 3211(3) and 4052 as amended by Act # 264 of the 1985 Vermont General Assembly (adjourned)…

PROPERTY VALUATION AND REVIEW DIVISION Rule 84-1 Section 1 Purpose and Scope This rule is designed to provide a simple, fair and orderly procedure for deciding property tax appeals to the director of property valuation and review. It governs all proceedings pursuant to 32 VSA, se…

DIVISION OF PROPERTY VALUATION AND REVEIW Section 1 Purpose Section 3475 of Title 16 provides that a school district will have a listing penalty subtracted from their state aid if their listed value is less than eighty percent of the aggregate fair market value certified by the d…

These rules are prepared pursuant to the authority vested in the Current Use Advisory Board under 32 V.S.A., Chapter 124, section 1 . PURPOSE The purpose of the use value appraisal law is to encourage and assist in the maintenance of Vermont's productive agricultural and forest l…

A RATIONALE The following standards outline elements essential to the provision of community-oriented public library service in Vermont. Librarians, trustees, government officials and the public may use these standards as aids in evaluating and improving library service. Vermont …

Rule No.1 Authority These rules are issued pursuant to authority vested in the Department of Housing and Community Development by 3 V.S.A. §§ 801(11) , 831 , 2452 , 2453 and 10 V.S.A. §§ 6205(b), 6231(b), 6252(a), 6253(g), and 6262(b). Rule No.2 Definitions The definitions set fo…

Rule No.1 Authority These rules are issued pursuant to authority vested in the Department of Housing and Community Development by 10 V.S.A. § 6262(b) , in cooperation with the Agency of Natural Resources, the Division of Fire Safety of the Department of Public Safety, and the Dep…

Rule No.1 Authority These rules are issued pursuant to authority vested in the Department of Housing and Community Development by 10 V.S.A. § 6252(a) for payment of the reasonable fees for professional mediation services as established by rules, and § 6253(g) for payment for lega…

Rule No.1 Authority These rules are issued pursuant to authority vested in the Department of Housing and Community Development by 32 V.S.A. § 5830c(d) . Rule No.2 Definitions The definitions set forth in this Section 2 shall apply to the Rules of the Housing Division, Part IV, Ad…

Section 1.1 Purpose These rules establish the means by which municipal planning funds will be allocated and distributed to Vermont municipalities for the purposes authorized by 24 VSA Section 4306(b)(4) . Section 1.2 Definitions (A) "Commissioner" means the Commissioner of the De…

Section 2.1 Purpose These rules establish the means by which regional planning funds will be allocated and distributed to the Vermont regional planning commissions for the purpose of assisting these commissions in meeting their responsibilities under 24 V.S.A Chapter 117. Section…

Section I Purpose The Federal Tax Reform Act of 1986 created a new federal tax credit to stimulate the production and rehabilitation of housing for low income persons. The legislation ( 26 U.S.C. Section 42 ) limited the allocation of tax credit authority to each state from 1986-…

Rule No.1 Description of the Council of Regional Commissions 1.1 Statutory Authorization The Council of Regional Commissions (hereinafter referred to as "the Council") was established by Act 200 of the adjourned session of the 1987 General Assembly of the State of Vermont. 24 V.S…

Section 1 Purpose, Authority, Definitions A. PURPOSE The purpose of these rules is to clarify the administrative procedures for a municipality to apply for and obtain interest reimbursement on bonded debt for economic development related infrastructure projects under the Job Deve…

Section 100 Statutory Authority Vermont statute [1] charges the Vermont Economic Progress Council with adopting rules for the purpose of providing clarification and detail for administering the provisions of law regarding the creation, implementation, administration, and operatio…

Section 1 Purpose, Authority, Definitions A. PURPOSE The purpose of these rules is to clarify the administrative procedures for a municipality to apply for and obtain interest reimbursement on bonded debt for economic development related infrastructure projects under the Job Deve…

Section 100 Statutory Authority Vermont statute [1] charges the Vermont Economic Progress Council with adopting rules for the purpose of providing clarification and detail for administering the provisions of law regarding the creation, implementation, administration, and operatio…

Section I PURPOSE The Federal Tax Reform Act of 1986 created a new federal tax credit to stimulate the production and rehabilitation of housing for low income persons. The legislation ( 26 U.S.C. Section 42 ) limited the allocation of tax credit authority to each state from 1986-…

Rule No.1 Description of the Council of Regional Commissions 1.1 Statutory Authorization The Council of Regional Commissions (hereinafter referred to as "the Council") was established by Act 200 of the adjourned session of the 1987 General Assembly of the State of Vermont. 24 V.S…

[RENUMBERED TO RULE NUMBER 11 020 004] 32 V.S.A. § 5830 Notes 11 - 005 Code Vt. R. 11-030-005-X EFFECTIVE DATE: December 4, 1990 Secretary of State Rule Log # 90-58 AMENDED: July 1, 2004 [Renumbered to rule number 11 020 004] State regulations are updated quarterly; we currently …

Section 1 PURPOSE, AUTHORITY, DEFINITIONS A. PURPOSE The purpose of these rules is to clarify the administrative procedures for a municipality to apply for and obtain interest reimbursement on bonded debt for economic development related infrastructure projects under the Job Deve…

Rule No.1 Authority and Statement of Purpose The Division for Historic Preservation (Division) is authorized by 22 V.S.A. § 723(10) to adopt rules and carry out the purposes of the Vermont Historic Preservation Act (VHPA), 22 V.S.A. chapter 14. These Rules address the responsibil…

I STATEMENT OF PURPOSE The Vermont Division for Historic Preservation, Agency of Development and Community Affairs, is dedicated to preserving Vermont's cultural heritage for purposes of creating greater awareness and understanding of the past. To that end the Historic Sites prog…

Part I GENERAL PROVISIONS Section 1 Scope and Authority These rules are adopted pursuant to 10 V.S.A. § 6025(a) and apply to the Natural Resources Board, its Land Use Panel, and its Water Resources Panel. Section 2 Definitions (A) For the purposes of these rules, the terms below …

Action 1. That the waters of Airport Brook and that portion of Pond Brook below the Berlin Pond Dam, including all of the Lower Reservoir, in the Town of Berlin, shall be reclassified from Class A to Class B. Notes 12 - 012 Code Vt. R. 12-004-012-X Effective: 1/6/84 (83-90) AUTHO…

Rule No.1 Definitions For the purpose of these regulations the terms defined in this section have the following meanings ascribed to them: a. "Anchoring" shall mean to secure a boat within a Mooring Management Zone by use of an anchor for a period not exceeding 72 hours. Boats an…

LAKE OR POND Town/County Date Adopted SURFACE LEVELS ESTABLISHED Dates - Elevation (datum) REMARKS LAKE BOMOSEEN Castleton/Rutland September 7, 1982 Effective: May 5, 1983 All year: Maintain at gage zero (0) plus or minus three (3) inches, with the desired level on the plus side …

The anchoring or mooring of vessels within that portion of Lake Champlain adjacent to the Burton Island State Park marina which is generally described as being southerly of a line extending from a point on the shoreline of Burton Island approximately 600 feet north, northwest of …

Having considered all oral and written submissions regarding the initially proposed rules, filed on or before July 19, 1983, the Board has decided that the "public interest" is best served by the following final proposed rules: (1) That the Little River from the Route 108 bridge …

Rule No.1 All waters of Shelburne Bay located southerly and westerly of a line extending from the present location of the navigational buoy designated as RN 4 (latitude 44 [degrees] 26.2' N., longitude 73 [degrees] 14.7' W.) to a point on the easterly shore of Shelburne Bay, whic…

CHAPTER 1 GENERAL POLICY Section 01 Applicability and Definitions A. Applicability 1. Pursuant to 10 V.S.A. Chapter 47, after the classification of any waters has been established, those waters shall be managed by the Secretary in order to obtain and maintain the classification. …

Section 1 General 1.1 Purpose and Applicability It is the policy of the State of Vermont to identify and protect significant wetlands and the values and functions which they serve in such a manner that the goal of no net loss of such wetlands and their functions is achieved. Thes…

Rule No.1 All public waters in Mallets Bay and portions of Lake Champlain adjacent to the Town of Colchester are hereby designated a Mooring Management Area This Mooring Management Area is depicted on a map, entitled "Town of Colchester Mooring Management Area and Mooring Managem…

Section 1 Applicability and Purpose 1.1 General The Use of Public Waters Rules (Rules) govern the aquatic resources management of the public waters of Vermont by the Water Resources Panel of the Vermont Natural Resources Board under 10 V.S.A. § 1424 . The Rules establish a number…

Rule No.1 Scope and Applicability; Citation These rules are adopted pursuant to 10 V.S.A. § 6025(b) . They shall apply to all Act 250 proceedings and shall be cited as "Act 250 Rule ___" Rule No.2 Development; Subdivision; Definitions (A) . Development. The term "development," re…

As amended, effective December 30, 2011 "Mean water level" for purposes of 29 V.S.A. § 401 and "normal mean water level" for purposes of 10 V.S.A. § 1422(8) shall be referenced to National Geodetic Vertical Datum of 1929 (NGVD 29), and shall be determined according to the followi…

Rule No.1 Authority This Rule is adopted pursuant to 10 V.S.A. § 8019 . Rule No.2 Purpose This Rule addresses the issuance of citations to resolve environmental violations of the statute, rules and permits under the jurisdiction of the Natural Resources Board and establishes the …

Action 1. A new rule entitled Anadromous Atlantic Salmon is added to Regulation #122 to read as follows: K. Anadromous Atlatnic Salmon Angling (a) A person shall not take or attempt to take any Anadromous Atlantic Salmon from the Vermont tributaries of the Connecticut River. Any …

Action 1. The following areas of Lake Champlain shall be closed to Electrofishing for Eels from ice out to June 1st to protect the spawning areas of game fish: 1. Missisquoi Bay - North of the East Alburg Railroad Bridge, including the Missisquoi River. 2. Maquam Bay - North of a…