Title 32, Title 32: Taxation and Finance

§ 5940. Rules and regulations The Commissioner of Taxes and the head of any claimant agency are authorized to prescribe forms and make procedural rules and regulations under 3 V.S.A. chapter 25 that they deem necessary to effectuate the purposes of this subchapter, to include ide…

§ 5941. Procedure for setoff of court judgments (a) The court shall include in any judgment a notice that any unpaid amount of a fine, penalty, surcharge, or fee, but not damages, may be certified to the Department for a setoff on the judgment debtor’s income tax refund and prope…

§ 5942. Offset for taxes owed in another state; reciprocity (a) Upon the request and certification of a tax officer of a claimant state to the Commissioner that a taxpayer owes taxes to the claimant state and that the debt is fixed and no longer subject to appeal under the laws o…

§ 5951. Definitions; general provisions (a) As used in this subchapter, all terms defined in 10 V.S.A. § 6602 shall have the same meaning that they have for purposes of 10 V.S.A. chapter 159. (b) To the extent that they are not in conflict with the provisions of this section, the…

§ 5952. Imposition of tax (a)(1) A tax is imposed for each calendar quarter or part thereof upon the franchise or privilege of doing business of every person required by 10 V.S.A. chapter 159 to obtain certification for a facility. The tax shall be imposed in the amount of $6.00 …

§ 5953. Exemptions The following shall not be subject to the tax imposed by section 5952 of this title: (1) wastes delivered to a recycling or composting facility and accepted by the facility for recycling or composting, but not wastes generated by that facility; (2) septage or s…

§ 5954. Filing of return and payment of tax (a) Every person required to pay this tax shall, on or before the 30th day of the month following each calendar quarter, file a return with the Commissioner of Taxes and pay the amount of tax due. The Commissioner may require a return t…