57 chapters · 1,078 sections in this title.
32 V.S.A. ch. 233, § 9701 Definitions
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§ 9701. Definitions Unless the context in which they occur requires otherwise, as used in this chapter: (1) “Person” means an individual, partnership, society, association, joint stock company, corporation, public corporation or public authority, estate, receiver, trustee, assign…
32 V.S.A. ch. 233, § 9702 General powers of the Commissioner
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§ 9702. General powers of the Commissioner (a) In addition to other powers granted in this chapter, the Commissioner may: (1) extend, for cause shown by general rule or individual authorization, the time of filing any return for a period not exceeding three months on the terms an…
32 V.S.A. ch. 233, § 9703 Liability for tax
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§ 9703. Liability for tax (a) Every person required to collect any tax imposed by this chapter or to pay it to the Commissioner as required by this chapter shall be personally and individually liable for the amount of such tax, together with such interest and penalty as has accru…
32 V.S.A. ch. 233, § 9704 Principal and agent; joint and several liability
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§ 9704. Principal and agent; joint and several liability When in the opinion of the Commissioner it is necessary for the efficient administration of this chapter to treat any salesman, representative, peddler, or canvasser as the agent of the vendor, distributor, supervisor, or e…