Title 32, Title 32: Taxation and Finance

§ 3110. Payments accepted by the Commissioner Notwithstanding section 583 of this title and any other provision of law to the contrary, the Commissioner may accept payment of taxes, license fees, penalties, interest, fees, or other charges by any means that the Commissioner deems…

§ 3111. Internal Revenue Service charges Notwithstanding section 502 of this title, the Commissioner may charge against any State tax liability a fee agreed to by the Department and paid to the U.S. Department of the Treasury for participation in a Debt Setoff Program. (Added 200…

§ 3112. Allocation of payments (a) Any payment received by the Commissioner from any taxpayer may, notwithstanding any direction by the taxpayer to the contrary, be applied to the taxpayer’s liability for any tax administered by the Commissioner and for any period. Any payment ma…

§ 3113. Requirement for obtaining license, governmental contract, or employment (a) As used in this section, “agency” means any unit of State government, including agencies, departments, boards, commissions, authorities, or public corporation. (b) No agency of the State shall gra…

§ 3113a. Abandoned property; satisfaction of tax liabilities The Commissioner may request from the Office of the Treasurer the names and Social Security or federal identification numbers of apparent owners of presumed abandoned property prior to notice being given pursuant to 27 …

§ 3113b. Lottery winnings; satisfaction of tax liabilities For all Vermont Lottery games, the Commissioner of Liquor and Lottery may, before issuing prize money to a winner, determine whether the winner has an outstanding tax liability payable to the Department of Taxes. If any s…

§ 3114. Bonding requirements (a) When the Commissioner, in the Commissioner’s discretion, deems it necessary to protect the revenues collectible by the Commissioner, the Commissioner may require any person required to collect, withhold, remit, or pay any tax administered by the C…

§ 3201. Administration of taxes (a) Commissioner authority. In the administration of taxes, the Commissioner may: (1) Adopt, amend, and enforce reasonable rules and orders in administering the taxes within the Commissioner’s jurisdiction. (2) Delegate to any officer or employee i…

§ 3202. Interest and penalties (a) Failure to pay; interest. When a taxpayer fails to pay a tax liability imposed by this title (except the motor vehicle purchase and use tax) on the prescribed date of payment, the Commissioner may assess and the taxpayer shall then pay a sum of …

§ 3203. Notice of deficiencies; assessment of penalties and interest; denial of refund If the Commissioner finds that any taxpayer has failed to discharge in full the amount of any tax liability incurred under this title or has claimed a refund in error or that a penalty or inter…

§ 3204. Processing fee A manual processing fee of $25.00 may be assessed against any taxpayer who files or on whose behalf is filed an unacceptable return or against any paid preparer who files an unacceptable return on behalf of a taxpayer. An unacceptable return is one that is …

§ 3205. Taxpayer Advocate (a) There is established within the Department of Taxes an Office of the Taxpayer Advocate. (b) The Taxpayer Advocate shall have the following functions and duties: (1) identify subject areas where taxpayers have difficulties interacting with the Departm…

§ 3206. Recommendation for extraordinary relief (a) The Taxpayer Advocate may make a written recommendation for extraordinary relief to the Commissioner under the provisions of this section. A recommendation for extraordinary relief may be made only in response to a request from …

§ 3207. Administrative attachment (a) Notwithstanding other statutes that provide for levy of execution, trustee process, and attachment, the Commissioner, pursuant to this section, may attach tangible and intangible property of a taxpayer to satisfy amounts collectible by the Co…

§ 3208. Administrative garnishment (a) Notwithstanding other statutes that provide for levy or execution, trustee process, or attachment, the Commissioner may garnish a taxpayer’s earnings pursuant to this section to satisfy amounts collectible by the Commissioner under this titl…

§ 3209. Tax Computer System Modernization Fund (a) The Tax Computer System Modernization Fund #21909, as established in the State Treasury per 2007 Acts and Resolves No. 65, Sec. 282 as amended, is a special fund to support information technology improvements and initiatives of t…

§ 3260. Bulk sales (a) Whenever a person (transferor) required to collect or withhold a trust tax pursuant to chapter 151, 207, 225, or 233 of this title shall make any sale, transfer, long-term lease, or assignment (transfer) in bulk of any part or the whole of the assets of a b…

§ 3262. Lien fees; service of process costs; electronic filing of liens (a) Notwithstanding section 502 of this title, the Commissioner may charge against any collection of any liability any related lien fees specified in subdivision 1671(a)(6) or subsection 1671(c) of this title…

§ 3301. Collections Unit (a) There is established within the Department of Taxes a Collections Unit. The primary purpose of the Collections Unit is to enforce and collect debt owed the State, including tax debts and debts certified to the Department of Taxes from other branches, …

§ 3302. Debt referral (a) An agency or any other branch or subdivision of State government may enter into an agreement with the Department of Taxes to collect any debt, other than debts related to property taxes under chapters 123 through 135 of this title, of $50.00 or more unde…

§ 3303. Collection powers and process The Collections Unit in collecting debt required under this chapter shall have the following enforcement powers at its disposal: (1) any enforcement tool available to the referring agency, in the name of that agency; and (2) any enforcement t…